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CityRuleLookup

Local Taxes & Fees in Frederick County, VA (2026)

1 rule for unincorporated Frederick County, Virginia.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Frederick County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Business Tax Classification

Frederick County classifies every licensed business by gross receipts and by type of enterprise under Code §§ 155-95 and 155-96. Businesses grossing under $100,000 pay a flat $30 or $50 fee; those at $100,000 or more pay a per-$100 rate that varies by class, from $0.16 for contractors to $0.58 for financial, real estate and professional services, with a $30 minimum tax.

Frederick County Business License Tax Classes

Some Restrictions

Frederick County Code §§ 155-95, 155-96

§ 155-95. Minimum tax on classified business and occupations. The amount of tax imposed on all classified licenses computed on a gross receipts basis shall be in no event less than $30 unless otherwise provided in this article. Higher minimums may apply as provided in this article. § 155-96. License fee and tax. ... (1) Gross receipts of $4,000 to $14,999.99 will owe a fee of $30. (2) Gross rec...

All Frederick County ordinances

See every category we cover for Frederick County: parking, noise, fences, fires, animals, pools, and more.

Frederick County Ordinance Hub →