Stafford County, VA Local Taxes & Fees: Business Tax Classification (2026)

Chapter 23, Article V of the county code sets up a distinct license-tax classification for public utility and service companies rather than folding them into the general business license scheme. Section 23-96 defines a taxable "company" broadly (individual, sole proprietorship, partnership, corporation or other legal entity) and defines "gross receipts" as all earnings, charges, tolls, fees, commissions and rentals from the prior calendar year. Two classes are then rated separately: under section 23-105, telephone and telegraph companies pay one-half of one percent of gross receipts from business in the county, excluding long-distance charges; under section 23-106, companies furnishing heat, light, power and gas for domestic, commercial and industrial use pay the same one-half of one percent rate, excluding electricity sold to other utilities for resale.

The license year runs July 1 through June 30, but the tax is based on gross receipts from the preceding calendar year (section 23-97). Every company must apply to the commissioner of the revenue at the county courthouse and, by February 15 each year, file a sworn report of the prior year's gross receipts (sections 23-98, 23-99). Taxes become due July 15; a company starting business after July 1 owes payment within 30 days of commencing (section 23-100). Records supporting gross-receipts figures must be kept for three years and made available to county inspectors (section 23-102). The commissioner of the revenue can summon company officers under oath to verify liability (section 23-103).