James City County, VA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Flat fee, under $50k receipts
- $30.00 per year
- Flat fee, $50k-$100k receipts
- $50.00 per year
- Retailer rate
- $0.20 per $100 gross receipts
- Professional/financial services rate
- $0.58 per $100 gross receipts
- Unlicensed operation penalty
- Class 3 misdemeanor
Summary
James City County sorts businesses into license-tax classes under § 12-21, from contractors at $0.16 per $100 of gross receipts to fortune tellers at a flat $1,000.00 a year. A business earning under $50,000 pays a flat $30 or $50 annual fee instead of the percentage rate.
there shall be an annual license fee of $30.00 charged to any class of business requiring a license pursuant to this chapter that has gross receipts exceeding $4,000.00 but less than $50,000.00. ... (1)For contractors and persons constructing for their own account for sale, $0.16 cents per $100.00 of gross receipts;(2)For retailers, $0.20 cents per $100.00 of gross receipts;(3)For financial, real estate and professional services, $0.58 cents per $100.00 of gross receipts;(4)For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this article or otherwise by law, $0.36 cents per $100.00 of gross receipts
Full Breakdown
James City County Code § 12-21 sets the county's BPOL (business, professional and occupational license) rate structure. 00 fee. 00 fee or the percentage rate for its classification, whichever is greater. 00 per year. Gross receipts are aggregated across all licensable enterprises at a single place of business. Section 12-17 governs where those gross receipts are attributed when a business operates from more than one definite place of business, using rules tailored to contractors, retailers, wholesalers, personal-property renters and personal-service providers. A license under this section is not proratable or transferable.
Violations & Fines
Section 12-21 makes engaging in a business covered by this chapter without the required license a Class 3 misdemeanor. Separately, § 12-13 makes failing or refusing to file the required license statement, or filing a false statement, a Class 3 misdemeanor if the tax assessed is $1,000.00 or less, or a Class 2 misdemeanor if the assessed tax exceeds $1,000.00.
Frequently Asked Questions
How does James City County classify businesses for the license tax?
What is the minimum BPOL fee for a small business?
What happens if I operate a business without the required license?
Sources & Official References
Other rules in James City County
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