Frederick County, VA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Minimum license tax
- $30 per year
- Flat-fee tier
- $30-$50 under $100,000 receipts
- Contractor rate
- $0.16 per $100 of receipts
- Professional services rate
- $0.58 per $100 of receipts
- Retailer rate
- $0.20 per $100 of receipts
- Small-business exemption
- Under $4,000 gross receipts
Summary
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.
§ 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 receipts of $15,000 to $99,999.99 will owe a fee of $50. B. Instead of the license fee specified in Subsection A above, ... every such person or business subject to licensure under this article with annual gross receipts of $100,000 or more shall be assessed and required to pay annually a license tax on all the gross receipts of such persons includable as provided in this article at a rate set forth below for the class of enterprise listed: (1) For contractors and persons constructing for their own account for sale, $0.16 per $100 of gross receipts. ... (3) For financial, real estate and professional services, $0.58 per $100 of gross receipts.
Full Breakdown
99. § 155-92 exempts any business grossing less than $4,000 a year from the license tax entirely. The Commissioner of the Revenue administers the classification and can propound interrogatories or summon a taxpayer under oath under § 155-93 to verify which class and receipts figure applies.
Violations & Fines
§ 155-110 makes it unlawful to operate a business, employment or profession requiring a license without first obtaining one, punishable by a fine of up to $2,500, up to 12 months in jail, or both. Operating without a license does not excuse the tax itself, and the county will not issue any new license until an applicant pays every delinquent business, real estate, personal property, meals or transient occupancy tax already assessed against them.
Frequently Asked Questions
How much is a Frederick County business license?
Is there a minimum business license tax?
What rate applies to a Frederick County retail store?
Sources & Official References
Other rules in Frederick County
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