Obtaining a Business License
To apply for your license, the following steps (applicable to your situation), must be completed before a business license can be issued by the Commissioner of the Revenue.
- Contact the Waynesboro Building and Zoning Department, 250 South Wayne Avenue, Room 206, at 540-942-6628 to verify that the location is properly zoned before you begin operations. If your business is operated from a residence, you will need to obtain prior approval from the Building and Zoning Department and apply for a $50 Home Occupation Permit.
- All contractors must register with the State Board of Contractors (804-367-8511) if you are a contractor and will be accepting individual contracts of $1000 or more. We require your state license number for your business license. If your individual contracts are less than $1000 and you do not have to obtain a state license, you will be required to sign a written statement.
- Before a food establishment license can be issued by the Commissioner’s Office, the business must be approved by the Waynesboro Health Department (540-949-0137) and a copy of their approval supplied to our office. In addition, if alcoholic beverages are being sold, approval from the ABC Board must be obtained and an additional business license is required.
- Visit scc.virginia.gov, if you will be operating your business under a fictitious trade name. Trade names must be registered with the State Corporation Commission and proof of registration (a copy of the receipt) must be supplied to the Commissioner's office.
- If your business has obtained a tax ID number (EIN), proof of registration must be supplied to the Commissioner’s Office.
Upon completion of the requirements listed above, a license will be processed by the commissioner of the revenue based on the following business license tax rates:
|#1 Contractor||.16/$100 gross receipts||$30 for a gross up to $18,750|
|#2 Retail||.20/$100 gross receipts||$30 for a gross up to $15,000|
|#3 Professional||.58/$100 gross receipts||$30 for a gross up to $5,172|
|#4 Service / Repair||.36/$100 gross receipts||$30 for a gross up to $8,333|
|#5 Wholesale||$50 plus .15/$100 gross purchases|
- Licenses must be obtained within 30 days of the start of business. A 10% late payment penalty and interest will be imposed if the license is not obtained within 30 days of starting your business.
- For categories #1 through #4, any business with less than $4000 gross will be issued a Certificate of Exemption and the minimum license fee will be waived.
- Gross receipts and purchases are estimated initially and reconciled the following year based on actual gross.
- All business licenses are based on a calendar year (January to December). Business licenses must be renewed by March 1.
Tax on Personal Property
In addition to obtaining a business license, Waynesboro levies a tax on tangible personal property used in a trade or business (furniture, fixtures, equipment, etc.) on January 1. You must file a return with the Commissioner of the Revenue by May 1. The payment date for business personal property is December 5.