Hanover County, VA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- License required
- Before conducting business (Sec. 22-71)
- Application deadline
- March 1, or before starting business (Sec. 22-72)
- Gross receipts report due
- January 31 each year (Sec. 22-75(b))
- Late penalty
- 10% penalty plus 10%/year interest (Sec. 22-86)
- Unlicensed operation penalty
- Up to $300 fine or 30 days jail (Sec. 22-71)
Summary
Any business, trade, profession, occupation, vocation, calling or activity conducted in Hanover County pays a license tax under chapter 22, article IX, on the privilege of operating here. Sec. 22-68 taxes every phase of the activity conducted in the county, and Sec. 22-71 makes operating without the required license a misdemeanor punishable by up to a $300 fine or 30 days in jail.
Business: ... A course of dealing which requires the time, attention and labor of the person so engaged for the purpose of earning a livelihood or profit. Business implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. ... Each and all of the taxes hereinafter imposed are in all cases imposed upon the privilege of doing business or exercising a trade, profession, occupation, vocation, calling or activity in the county, including all phases of the business, trade, profession, occupation, vocation, calling or activity conducted in the county. ... It shall be unlawful and constitute a misdemeanor for any person to conduct a business or to engage in a profession, trade or occupation before procuring a license as required under the provisions of this article. ... Any person who is convicted for failing to procure a license as required, or who is convicted of a violation of any of the provisions of this article, shall, except where some other penalty is specifically provided, be punished by a fine not to exceed three hundred dollars ($300.00) or by imprisonment in the county jail for a period of thirty (30) days, or both.
Full Breakdown
Sec. 22-67 defines a 'business' as a course of dealing that requires the taxpayer's time, attention and labor for the purpose of earning a livelihood or profit, distinguished from an isolated transaction; advertising oneself as engaged in a business or filing business-only tax returns creates a rebuttable presumption of engaging in one. Sec. 22-68 imposes the license tax on the privilege of doing business, including all phases of the trade, profession, occupation, vocation, calling or activity conducted in the county. Sec. 22-69 levies the annual tax for the calendar year running January 1 through December 31.
The commissioner of revenue administers and enforces the article under Sec. 22-70, with authority to propound sworn interrogatories to applicants. Sec. 22-72 requires the license application before starting business, or by March 1 if a license was issued the prior year. Sec. 22-75(b) requires each gross-receipts licensee to report its receipts to the commissioner by January 31 each year, keeping the underlying records for three years. Sec. 22-81 requires a separate license for each place of business, though multiple activities taxed at the same rate and base at one location can share a single license. Sec. 22-86 adds a 10 percent penalty and 10 percent annual interest on any license tax not filed or paid on time.
Violations & Fines
Sec. 22-71 makes conducting business, or engaging in a profession, trade or occupation, before obtaining the required license a misdemeanor punishable by a fine up to $300 or up to 30 days in the county jail, or both, with each day of continued violation a separate offense. Sec. 22-79 adds a further 50 percent penalty on top of the omitted tax for fraudulent failure to obtain a license, treating the failure itself as prima facie evidence of intent to evade.
Frequently Asked Questions
Who administers Hanover County's business license tax?
When is a Hanover County business license due?
What happens if I run a business without a Hanover County license?
Do I need a separate license for each location I operate in Hanover County?
Sources & Official References
Other rules in Hanover County
Compare Hanover County to another location·View the Virginia local taxes & fees overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.