Downloadable Business License | Quick Pay Buisness Renewal Form
Who must file:
Any individual, partnership or corporation engaged in any business or profession or occupation in the Town of Warrenton.
When to file:
a)License applications are due on or before March 1 each year
b)New businesses are required to have a license when beginnning business.
Where to file:
Completed forms should be delivered or mailed to the Town of Warrenton, P.O. Drawer 341, Warrenton, VA 20188-0341.
If mailing address is a post office box number or other than your actual business location, please fill in the business address location.
Check all preprinted information for accuracy and completeness. Correct where necessary.
This license is based on a statement of the gross receipts or income, calculated on a cash or accrual basis, whichever method is employed for Federal or State tax purposes. The term "Gross Receipts" shall include the gross receipts from all sales or services rendered or activities conducted within the Town, both to persons within the Town and to persons outside the Town, provided, however, that the term "Gross Receipts" shall not include dues collected by trade, business, professional services, or civic associations. You may exclude any sales, excise or gasoline tax levied by the Federal or State government.
SPECIAL NOTE TO CONTRACTORS: All contractors doing business in the Town of Warrenton are required to have a town license. Exception: If situs is in another county or town in the state of Virginia, and are licensed by their home town or county, they are not required to have a Town of Warrenton license, unless gross receipts exceed $25,000.
Penalty: A penalty of 10% of the tax for late filing will apply if not filed by March 1; also if not paid by June 30, there will be an additional 10% penalty added to the tax and penalty for late filing. Interest at the rate of 10% per year will apply after that.
BUSINESS LICENSE TAX RATES: For information purposes only. A bill will be sent.
Categories of Business and Occupations whose license taxes are determined on the basis of gross receipts for the preceding calendar year.
Gross receipts means the gross of merchandise and the gross receipts from the business, occupation, trade or profession form all earnings, fees, commissions, brokerage charges and rentals, from all income whatsoever arising from, or growing out of the conduct of the business, occupation, trade or profession as defined in Chapter 9, Section 9-2 of the code of The Town of Warrenton. A list of major categories of such licenses and the rates applicable follows:
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Category
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Code Section
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Rate of Tax on Gross Receipts
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Amusements
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Division 3, Section 9-101
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10.0¢ per $100
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Builders & Developers
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Division 3, Section 9-102
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8.5¢ per $100
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Business Service Occupations
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Division 3, Section 9-103
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18.7¢ per $100
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Contractors
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Division 3, Section 9-104
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8.5¢ per $100
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Financial Services
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Division 3, Section 9-105
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29.75¢ per $100
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Personal Service Occupations
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Division 3, Section 9-107
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18.7¢ per $100
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Professional Occupations
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Division 3, Section 9-108
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29.75¢ per $100
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Public Utilities (Heat, Light & Power, Telephone)
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Division 3, Section 9-109
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1/2 of 1%
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Real Estate Services
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Division 3, Section 9-115
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29.75¢ per $100
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Repair Service Occupations
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Division 3, Section 9-112
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18.7¢ per $100
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Retail Merchants
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Division 3, Section 9-113
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10.0¢ per $100
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*Vending Machine Operators
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Division 2, Section 9-73
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$200 plus 11.9¢ per $100
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Wholesale Merchants
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Division 3, Section 9-114
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4.25¢ per $100
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License tax is greater of $30.00 or tax computed on gross receipts above.
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SPECIAL LICENSE TAX PROVISION (In addition to gross receipts tax due above)
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Alcoholic Beverages
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9-62(1)Wholesale Beer License
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$75.00
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9-62(2)Wholesale Wine Distributor
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$50.00
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9-62(3)Retail on-premises wine & beer - hotel restaurant or club
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$37.50
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9-62(4)Retail off-premises wine & beer
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$37.50
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9-62(5)Retail on-premises wine-hotel, restaurant or club
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$25.00
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9-62(6)Retail off-premises beer
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$25.00
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For other flat rate and regulatory licenses for which the applicant may be liable see Article II of the license tax code.
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*Retail merchants and other classified businesses who pay a license tax based on their gross receipts may include sales of their merchandise through coin operated vending machines owned by them and located on their premises.
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If you need assistance in completing this application or have any questions regarding this License tax, please contact the Finance Department Monday through Friday between 8:30 a.m. and 4:30 p.m. at (540)347-1101 or stop by the Town Hall at 18 Court Street, Warrenton, Virginia.
You will receive a bill from the Finance Department. To avoid penalty and interest, please pay full amount by June 30.
Review
This application must be filed with the Finance Department by March 1. Payment for all licenses is due before June 30. A bill will be received form the Finance Department.
UPON RECEIPT, all license applications received by mail are reviewed for completeness. If a license application is sent back for insufficient data, this application will be treated as if it had not been filed and will be subject to all penalties and interest.
ADDITIONAL FORMS, information and assistance are available in person at the Town Hall, Finance Department, 18 Court Street (540)347-1101 or by mail: P.O. Drawer 341, Warrenton, Virginia 20188-0341.
SUPPLYING the Town with Employer I.D. No. is voluntary. Use of the individual taxpayer's social security number is for information purposes. |