Frederick County, VA Business Licensing & Operations: Massage Establishments (2026)

§ 155-96C of the Frederick County Code sets license taxes for enterprises the county treats separately from its general gross-receipts classes, and Subsection C(3) fixes the massage parlor tax at $200 per year. That figure is nonproratable, meaning a parlor that opens partway through the year still owes the full $200, and nontransferable, so a license cannot move with a sale of the business or a relocation; a new owner or a new address needs its own license and its own $200 payment. The subsection also conditions the license on meeting 'the requirements of Chapter 112 of the Frederick County Code,' the county's dedicated massage-establishment chapter, layering additional standards on top of the tax itself.

The general licensing rules in Article XVI still apply: § 155-93 gives the Commissioner of the Revenue authority to question an applicant under oath about the business, § 155-87 treats advertising a massage business in the county as evidence the operator needs a license, and § 155-110B bars the county from issuing any license, including a massage parlor license, until every other delinquent tax owed by the applicant is paid. Because the fee sits in § 155-96C alongside fortune tellers, carnivals and fireworks dealers rather than in the percentage-of-receipts schedule in § 155-96B, a massage parlor pays the flat $200 regardless of how much revenue it takes in during the year.