Loudoun County Business License: $30 Flat Fee Up to $200,000 in Receipts, Rates and Town Exceptions
If you run a business in Loudoun County, you almost certainly owe the county a local license tax, even if you work from your kitchen table. Loudoun administers the Business, Professional and Occupational License (BPOL) tax, which is a tax on gross receipts, not a permit you can skip. This guide covers who must register, what the Loudoun County business license costs, when you must renew, and how towns change the process.
Virginia has no general statewide business license. The State Corporation Commission (SCC) forms entities and registers business names, but it issues no business license. The license you need is local, and the Commissioner of the Revenue handles it.
This is informational content, not legal or tax advice. Rates, deadlines and rules can change, so confirm current figures with the Commissioner of the Revenue before you rely on them. If your situation is complicated, such as multiple locations, contracting work in several localities, or significant equipment, talk with a qualified CPA or attorney.
Who Has to Register
All businesses operating in Loudoun County register and pay, including home-based businesses. That covers sole proprietors, partnerships, corporations and LLCs. Keep these rules in mind when you register:
- Timing: New businesses must register within 30 days of starting operations in the county.
- Entity filings first: Corporations, partnerships and LLCs must register their business name with the SCC and obtain a federal employer identification number (EIN) before registering with the county. The SCC's business search and filing system is at cis.scc.virginia.gov.
- Home-based exemption: A home-based business with $10,000 or less in receipts is exempt from the $30 fee. It still must report annually and register for business personal property.
How the Fee Works: $30 Flat, Then Receipts-Based
Loudoun's structure has three parts:
- First year: A flat $30. The exception is out-of-county contractors, who pay on estimated first-year receipts.
- Later years: The county uses your prior-year gross receipts. If receipts were $200,000 or less, you stay at the flat $30.
- Over $200,000: The rate per $100 of gross receipts for your business class applies. Ask the Commissioner whether the rate applies to all receipts or only the amount above $200,000, because the answer changes your bill.
Loudoun has 449,749 residents (Census Vintage 2025), which puts it well above the 50,000 population level in Virginia's license rules. For localities at that size, state law bars a license requirement on gross receipts under $100,000, and allows a waiver up to $200,000. Confirm the current waiver ceiling with the Commissioner before you rely on it.
Not every Virginia locality levies a general BPOL tax. Va. Code 58.1-3704 lets a locality levy none, so rules you read about a neighboring county may not apply in Loudoun.
Rates per $100 of Gross Receipts
Once a business is above the flat-fee threshold, the rate depends on its business class. These are Loudoun's rates per $100 of gross receipts.
| Business class | Rate per $100 |
|---|---|
| Amusements | 0.21 |
| Business service | 0.17 (aircraft leasing 0.05; online service provider 0.15; satellite imaging 0.15; federally appropriated research and development 0.03) |
| Personal service | 0.23 |
| Contractors and developers | 0.13 |
| Hotels and motels | 0.23 |
| Money lender | 0.16 |
| Professional services | 0.33 |
| Rental by owner | 0.16 |
| Repair service | 0.16 |
| Retail | 0.17 (certified daily short-term equipment rental 0.20) |
| Wholesale | 0.05 per $100 of purchases |
| Public service corporation | 0.50 |
| Other businesses | 0.33 |
In BPOL law, "short-term rental" means equipment rental, not vacation lodging like Airbnb. If you rent out tools or equipment by the day, check which class applies to you.
Fixed Fees for Specific Businesses
Some businesses pay a set fee instead of a percentage of receipts:
- Coin-operated machines: $150 for fewer than ten machines; $200 for ten or more
- Bondsmen: $50
- Itinerant vendor: $500
- Fortune teller: $500
- Mixed beverage, by seats: 50 to 100 seats, $200; 101 to 150 seats, $350; 151 seats and over, $500
- Private non-profit club: $350
Renewal Deadline: March 1
Renewal filing and payment are both due March 1 each year. If March 1 falls on a weekend, the deadline moves to the next business day. Late filings incur penalties. The Commissioner's office sets the penalty amount, so confirm it before you file late. Renewal is online, the same as registration.
Contractors: What You Need to Get a License
Contractors face extra requirements. To receive a Loudoun license, you must submit:
- Your state DPOR license number or a copy of your DPOR license. If you are not required to hold a DPOR license, submit a notarized Contractor's Affidavit instead.
- Form 61A, proof of workers' compensation coverage.
- An annual subcontractor roster.
If any of these is missing, the contractor still owes the BPOL tax but receives no license (Va. Code 58.1-3714(B)). Since July 1, 2025, DPOR contractor license classes are Class C for contracts over $1,000 to under $30,000, Class B for $30,000 to under $150,000, and Class A for $150,000 or more. Contractor submissions can be faxed to 571-258-3219.
Businesses Inside a Town
If your business is inside an incorporated town, you deal with the town for its license under Va. Code 58.1-3711. You still register with the county for business personal property. Loudoun has seven incorporated towns:
| Town | Where you get the license | Rates and fees |
|---|---|---|
| Leesburg | Town of Leesburg | Contact the town |
| Purcellville | Town of Purcellville, its own license on a calendar-year cycle with a March 1 due date. Planning reviews every new application. | Confirm with the Town of Purcellville |
| Middleburg | Town of Middleburg | Contact the town |
| Round Hill | Town of Round Hill | Contact the town |
| Lovettsville | Town of Lovettsville | Contact the town |
| Hamilton | Town of Hamilton | Contact the town |
| Hillsboro | Town of Hillsboro | Contact the town |
Do not assume the county rate schedule above applies to a business inside a town. Ask the town for its rates and deadlines before you register.
Business Personal Property Tax
Every business must also register for business personal property (BPP) with the county, including home-based businesses that are exempt from the $30 fee. Equipment, machinery and computers are taxed at the following rates per $100 of assessed value:
- Business tangible personal property (general): $4.15
- Data-center computer equipment: $4.15
- Heavy construction machinery: $4.00
- Machinery and tools: $2.75
- Research and development property: $2.75
- Wireless broadband equipment: $2.10
Other Local Taxes to Know
- Transient occupancy tax: 8 percent on lodging.
- Daily short-term equipment rental tax: 1 percent.
- Sales tax: 6.0 percent in Loudoun. Sales tax permit details are on the Virginia Department of Taxation's page at tax.virginia.gov/sales-and-use-tax.
- Meals tax: The county rates page does not list a county meals tax. Check with the Commissioner before assuming none applies to your business.
How to Register and Renew
- Get your identifiers. Obtain an EIN. If you are a corporation, partnership or LLC, register your business name with the SCC first.
- Register within 30 days of starting operations in Loudoun. Registration is online. Ask the Commissioner's office for the direct link to the current portal, or find it through the county's site at loudoun.gov.
- Renew by March 1 each year, filing and paying by that date.
- Keep your records. Gross receipts drive your tax, so keep the figures you report.
Contact the Licensing Office
The Loudoun business license is administered by the Commissioner of the Revenue, Business Tax Division.
- Mailing address: P.O. Box 8000, Leesburg, VA 20177
- Phone: 703-777-0260, option 2
- Contractor fax: 571-258-3219
Helpful State Resources
- Virginia State Corporation Commission, business entity filings and name registration: scc.virginia.gov/businesses
- Virginia Department of Taxation (Virginia Tax): tax.virginia.gov
- Virginia Small Business Development Center network, for free counseling and planning help: virginiasbdc.org
Common Mistakes to Avoid
- Treating the BPOL license as a state license. It is a local tax, and the Commissioner of the Revenue administers it.
- Waiting past the 30-day registration window after you open.
- Assuming the flat $30 keeps applying after your receipts pass $200,000.
- Missing the March 1 renewal, which carries penalties.
- Filing a contractor application without Form 61A or the subcontractor roster, which leaves you without a license even though you still owe the tax.
If your business has multiple locations, works across town and county lines, or includes contracting, get advice from a CPA or attorney before you file. This page is informational only and is not legal or tax advice.