Virginia Localities With No Business License Tax: Counties That Only Register, Flat Fees and Town Licenses
Virginia Localities With No Business License Tax: Counties That Only Register, Flat Fees and Town Licenses
If you searched for virginia counties with no business license tax, the short answer is that many Virginia counties levy no general license tax on businesses. The full picture is more mixed than one list can show. Some counties only require you to register. Some charge a flat fee or a permit. Some have no county license, but the town next door does. This guide sorts the localities by what they actually do and flags where you need to confirm the answer with the local office before you file.
Informational only. This article is general information, not legal or tax advice. Local license taxes change, and the figures below were gathered in 2026. Confirm each one with the named office before you rely on it, and consult a qualified attorney or CPA if your situation is complex.
Read the revenue data with caution. The Auditor of Public Accounts FY2024 comparison shows $0 of business license revenue for 28 counties, and 23 localities filed nothing at all. A zero can mean the locality collects nothing, that the revenue is booked somewhere else, or that the locality did not file. Treat a zero as a signal to check, never as proof that a place has no tax.
How Virginia Business License Tax Works
Virginia has no general state business license. The State Corporation Commission (SCC) forms entities and issues no business license. The business license is a local tax called the Business, Professional and Occupational License (BPOL) tax, which falls under Va. Code 58.1-3700 and following. Each city, county and town administers its own, usually through the Commissioner of the Revenue.
No locality has to levy it. Under Va. Code 58.1-3704, a locality may levy no license tax on merchants or no merchants' capital tax, which is why some have neither. A merchant license is paid in lieu of the merchants' capital tax on the same merchants.
State law also limits small-business licensing by population. A locality with more than 50,000 people cannot require a license for businesses with gross receipts under $100,000. A locality with 25,000 to 50,000 people cannot require one for gross receipts under $50,000. Below 25,000 people, no floor applies. Localities over 50,000 may waive the license up to $200,000 (verify the waiver ceiling with the locality).
Towns matter as much as counties. Under Va. Code 58.1-3711, a county license tax does not reach inside a town that taxes the same privilege. That is why a business in a county with no license often still owes a license to the town where it operates. Contractors also receive a county credit for town tax paid under Va. Code 58.1-3714(C).
Counties That State They Do Not Issue a General License
These localities say on their own pages or forms that they do not levy a general BPOL. Read the last column, because several still license inside their towns or for specific trades.
| Locality | Stated position (2026) | Towns and exceptions |
|---|---|---|
| Rockingham County | No BPOL. Merchants' capital tax applies instead. Inventory return due May 1. | Bridgewater levies a town license. Verify with each of the other towns. |
| Washington County | No county license and no merchants' capital tax. | Abingdon, Damascus and Glade Spring license. |
| Shenandoah County | “Does not require a business license.” Every business registers with the Commissioner. | Towns may license (verify each town). |
| Montgomery County | “Does not issue” BPOL licenses. | Blacksburg and Christiansburg license. |
| Bedford County | The county economic development site says there is no merchants' capital tax or business license tax. Register only. | Town of Bedford licenses. |
| Hanover County | No general BPOL. A license tax applies only to contractors, electrical contractors, plumbers and steam fitters at 0.10 per $100 over $100,000. Other businesses register. | Ashland licenses. |
| Louisa County | “Does not issue business licenses.” Contractors need a county contractor license (verify). | Town of Louisa licenses. See the Louisa section below. |
| Madison County | No business licenses. Registration is free. Business personal property Form 762 due May 1. | Town of Madison requires licenses (rates: call the town). |
| Patrick County | “Has chosen not to levy such a tax.” | Town of Stuart: retail 0.10, professional 0.29, contractors 0.08, wholesale 0.05, other 0.18, $30 minimum. |
| Charlotte County | “Does not have a county business license requirement at this time.” Equipment listing due August 1. | Charlotte Court House, Drakes Branch, Keysville and Phenix: check each town office. |
Localities set their own rates and filing deadlines. The rates above are as each locality published them. Confirm the current schedule before you file.
Counties That Require Registration but Show No County License
For the localities below, no county license is stated on the county pages or forms. Treat every entry as verify with the Commissioner rather than a settled answer. Where a town is named, that town licenses within its limits.
| Locality | What we found | Next step |
|---|---|---|
| Franklin County (55,526 people) | Every business registers at no fee. “Certain types” of business need a license. | Verify which types. Town of Rocky Mount (older form): contractors 0.16, retail 0.13, professional 0.50, repair and personal 0.30, wholesale 0.05, $30 minimum. |
| Appomattox County | No county license listed. | Verify with the Commissioner. Town of Appomattox: 0.10 on receipts. County forms due February 15. |
| Pittsylvania County (59,490 people) | Reported that most businesses need no license. | Call 434-432-7940 to verify. Town of Gretna: 0.16 flat on four classes, $30 minimum, due March 1. |
| Mecklenburg County | None shown on the registration form. | Verify with the Commissioner. Town of South Hill: $30 minimum, retail 0.14, contractor 0.16, professional 0.40. |
| Lunenburg County | Registration and returns only. | Verify with the Commissioner that no town license applies to you. |
| Prince Edward County | None shown on the Commissioner's duties page. | Verify. Town of Farmville licenses through the Treasurer: deadline last day of February, $10 issuance fee, retail 0.20, contractors 0.16, services 0.36, professional 0.45. |
| Fluvanna County (28,975 people) | “Does not require a business license,” but businesses register. A license fee and BPOL were discussed in 2026. A new 4 percent meals tax has a conflicting start date. | Watch for change. Verify the meals tax start date with the county. |
Counties With Flat Fees or Permits Instead of Gross Receipts Tax
Some counties replace the gross receipts license with a flat amount or a permit. Others use a merchants' capital tax with no BPOL found. These structures are easy to overlook because the fee is small, but they still require a filing.
| Locality | Structure | Notes |
|---|---|---|
| Powhatan County | Flat $50 a year | No license until $3,000 of receipts. |
| Charles City County | $30 permit | Confirm current permit terms with the Commissioner. |
| Nelson County | $30 annual flat license | Confirm current terms with the Commissioner. |
| Sussex County | $30 flat for services, professionals and contractors | The 2026 form also states 0.16 above $18,750. This conflicts with the flat fee, so verify. |
| Clarke County | $30 (verify) | Amount and basis not confirmed. Verify with the Commissioner. |
| Floyd County | Merchants' capital at $3.50 per $100 | No BPOL found (verify). |
| Carroll County | Merchants' capital at $0.69 per $100 | No BPOL found (verify). |
| Smyth County | Merchants' capital at $0.40 per $100 | No BPOL found (verify). |
Localities With High Thresholds or Low Rates
Some localities that do license exempt small businesses or charge very low rates. These thresholds are as published locally, so confirm them before you rely on any one of them.
| Locality | Threshold or rate | Notes |
|---|---|---|
| Goochland County | Retail and repair 0.05 | No license for gross receipts under $50,000 (verify). |
| Henrico County | No tax up to $1,000,000 | Verify the threshold and class with the Commissioner. |
| Lynchburg (city) | No license up to $150,000 | Verify with the city. |
| Albemarle County | Waived at $25,000 | Verify the current waiver. |
Louisa County, VA Business License
Louisa County does not issue business licenses, so a search for a Louisa County, VA business license usually leads to the Town of Louisa. Inside the town, the BPOL rates are retail, financial, professional and services at 0.175 per $100, contractors at 0.15, and wholesale (measured on purchases) at 0.05. The license is due March 1, and the tax is due June 30. Confirm both deadlines with the Town.
If you are a contractor working in the county, the county says a county contractor license applies. Confirm that requirement with Louisa County before you start work.
Which Virginia Counties Require a Business License?
To answer which Virginia counties require a business license for your situation, ask three questions. Does the county levy a general BPOL? Does it levy a trade-specific license, such as Hanover's contractor tax? Does any town where you operate license? A “no” on the first question does not settle the other two.
How to Confirm Before You File
- Call the Commissioner of the Revenue in the county where your business is located. Ask about the general BPOL, any trade-specific license, and any town license.
- If you operate inside a town, contact the town office directly. A county answer does not cover town licenses.
- Ask for the rate schedule, the gross receipts basis and the filing deadline in writing.
- Register for business personal property even where no license applies.
- Check state trade licenses separately. Those come from state boards, not from the locality.
No License Does Not Mean No Registration or Tax
Every locality in this guide still taxes business personal property and expects a registration. Meals, lodging and property taxes still apply wherever you operate. Having no BPOL only removes one local tax.
Virginia's sales tax is 5.3% base (state plus local), 6% in the regional-tax localities, 6.3% in eight localities, and 7% in the Historic Triangle (James City County, Williamsburg and York County). The grocery rate is 1%. Charlotte, Patrick, Pittsylvania, Halifax, Henry, Danville, Gloucester and Northampton are at 6.3%, not 5.3%. Check current rates on the Virginia Tax sales tax page at https://www.tax.virginia.gov/sales-and-use-tax.
State Filings Are Separate From Local Licenses
State filings do not replace a local license. The SCC charges $100 for LLC Articles of Organization (Form LLC1011) and collects a $50 annual registration fee for LLCs, with no annual report. A stock corporation files Articles of Incorporation (Form SCC619) for $75, and its annual fee depends on authorized shares. An assumed name (DBA) is filed with the SCC for $10, not with the circuit court. A name reservation costs $10 for 120 days. Filing portal: https://cis.scc.virginia.gov/.
Other Licensing That Is Not BPOL
- Contractors: Since July 1, 2025, Class C covers over $1,000 to under $30,000, Class B covers $30,000 to under $150,000, and Class A covers $150,000 or more. Confirm with the Department of Professional and Occupational Regulation (DPOR).
- Food: Virginia has no statewide food handler card. Food establishments must have a Certified Food Protection Manager.
- Towing: Virginia has no state towing board.
- Child care: The Department of Education licenses child day centers and family day homes. The Department of Social Services licenses assisted living and adult day care.
- Short-term rental: In BPOL law, “short-term rental” means equipment rental, not vacation lodging. Check local lodging rules separately.
Stafford County also has no general county license. Our separate Stafford County business license and tax guide covers its details.
Next Steps
Start with the county Commissioner of the Revenue, then check the town office if you operate inside one. The Virginia Small Business Development Center network at https://www.virginiasbdc.org/ can also help you work through the paperwork. For complex structures, multiple locations or contractor work across several localities, talk with a qualified attorney or CPA before you file.
Disclaimer: This is informational content, not legal or tax advice. Verify every rate, threshold and deadline with the named agency before you act on it.