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  • Commissioner of the Revenue-
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    • Business Division-
      • Business License Information
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      • Billing Information
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        • Legislation Information
        • Tax Relief for Veterans: Obtaining a Letter of Disability
      • Tax Relief for Surviving Spouses of Members of the Armed Forces Killed in Action
      • Tax Relief for Surviving Spouses of Certain Persons Killed in Line of Duty
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Departments » Commissioner of the Revenue » Business Division » Business License Information

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NOTE:  this list is not all-inclusive

  • Coin op machines: $10 per machine or $100 fixed rate for 10 or more machines.
  • Carnival: $500 per day.
  • Circus or show: $100 per performance.
  • Fortune teller: $1000 per year.
  • Itinerant merchant: $500 per stand.
  • Precious metals and gems: $500. Also special arrangements; contact the Commissioner of the Revenue's office.
  • Out-of-state photographer: $30.

107 N. Kent St., Winchester, VA 22601 | (540) 665-5600

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