Business License Requirements

• All individuals, persons, firms, corporations etc. who engage in or conduct any trade, profession, or occupation in Frederick County are required to file an application for a Frederick County business license.
• This also includes individuals who receive 1099 forms or are self-employed.
• Entities anticipating a profit in Frederick County are required to have a business license within 30 days of opening the business.
• Business License tax rates vary according to business category and are calculated based on fixed fees or prior year's gross receipts, or estimated gross receipts if a new business or if prior year was for less than 12 months and when they are $100,000 or more.
• See Sec. 155-83 of the Frederick County Code and Sec. 58.1-3732 of the Code of Virginia for information on exclusions and deductions from gross receipts.
• A Business License can be obtained or renewed by following the step-by-step instructions. Throughout the process, you may either complete and submit the printable forms or file the information directly online.
• A Business License cannot be issued or renewed unless and until all information is received.
• A Business License must be renewed annually by March 1 and paid for annually by April 1.
• All changes to your business must be reported to the Commissioner of the Revenue. Examples: closing, location change, owner(s) change, contact information change, entity type change (e.g.,from a Partnership to a Sole Proprietor), change in "trading as" name, change of federal Employer Identification Number, category change (e.g., was wholesaler, now retailer & wholesaler), etc.

NOTE:  While your business license has an “effective” date through December 31 each year, you actually have a two-month grace period within which to renew your business license.

Your business license renewal application is due annually by March 1 (or first business day thereafter), the business equipment property return [even if you have no business personal property to report] is due annually by March 1 *NEW DATE* (or first business day thereafter), and the license renewal payment is due to the Treasurer annually by April 1 (or first business day thereafter).  We accept online BL applications for the current year until December 31 of the current year. 

The online program for submitting a business license renewal application is generally available beginning on January 6 each year.  Our improved online program has been redesigned to include instructive pop-up boxes and informational links. 

In our continuing effort to save Citizens and the County time & money, the business license renewal application and accompanying forms will no longer be automatically mailed to businesses.  Rather, businesses are asked to RENEW YOUR BUSINESS LICENSE ONLINE.  We are thrilled to report that approximately 78% of businesses renew online annually by the deadline.  Online filing is simple and quick as a click.  For most businesses, renewing a license online means filling in ONLY six easy blocks – email, business name, account number, amount of gross receipts (or gross purchases for wholesalers), filer’s name & filer’s contact information.  Certain businesses require additional forms, such as contractors who need to provide worker’s comp and State licensing information.   

If you are unable to submit your renewal filing online, we would be happy to mail the application and forms to you.  Please contact the following staff for assistance:

In addition, it is important that you provide us with any changes to your mailing address, email address, contact information, business location, business closing etc. (via online or email to biztax@fcva.us).   

Frederick County Code:  Definition of a Business