Business Taxes

Quick Guide to Business Taxes (PDF)

Business License Requirements

New businesses are required to apply for a business license prior to opening. If you file a Schedule C or Schedule C-EZ "Profit or Loss From a Business," and the address indicated on Line E is a York County address or if Line E is blank and you have a York County mailing address; you are considered engaged in business and are required to obtain a York County Business License. If you do not, you are in violation of State and County laws. Business tax services are available online.

Businesses locating in commercial buildings should allow 30-45 days for building inspections (fire, zoning, building regulations) prior to opening. In addition, if the business has a trade name, a Fictitious Name Certificate should be filed with the Office of the Clerk of the Commission before applying for a business license. All other businesses are required to file a renewal Application and pay their license fee or tax annually by March 1.

Each business must apply for the license and pay the applicable fee or tax in the Commissioner of the Revenue's office. The license fee is based on the gross receipts from the previous year (or, for new businesses, the anticipated gross receipts for the year, which will be adjusted, as needed, the next renewal year.) Contractors applying for a new license or a renewal license must also submit a copy of their "Contractor's Certificate of Workers' Compensation Insurance Acknowledgement." View a sample of the acknowledgement (PDF).

Contractors/Sub-Contractors: State Law for Architects & Professional Engineers

During the 2011 Virginia General Assembly Session, HB1974 was passed and became effective July 1, 2011. ALL architects and professional engineers are required to provide the same documentation to localities as is currently required by contractors and sub-contractors prior to being issued a business license.

ALL contractors and sub-contractors and ALL architects and engineers applying for or renewing a business license in any locality in the State of Virginia, are required to furnish, either a copy of your Virginia State License issued by the Virginia Department of Professional and Occupational Regulation (DPOR) or a written statement, supported by an affidavit, that license or certification is not required by the state. Failure to comply will prohibit the issuance of the York County Business License.

The Virginia Department of Professional and Occupational Regulation (DPOR) regulates who is required to have a Virginia State License. For further information you can contact DPOR at 804-367-8500 or you may visit their website.

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York County Code (See Chapter 14 for Business License)

Cigarette Tax

Beginning November 1, 2021 the County will impose a levy upon each and every sale of cigarettes.  A tax equivalent to $0.40 for each 20 cigarettes, or fractional number of 20 cigarettes sold within the County, the amount of tax to be paid by the retail dealer. Please refer to the County Code Article XI Cigarette Tax.