Business Licenses

Individuals, persons, firms, corporations, home-based business, etc. who engage in or conduct any trade, profession, or occupation in Warren County are required to file an application for a Warren County license.  This includes individuals who receive a 1099 form, who are self-employed, or file a Schedule C income (Business Profit & Loss) tax form.

The business license fee is based on gross receipts.  You must estimate the gross receipts from the start of your business until the end of the current calendar year.  Once you have been in business for a full calendar year, the license will be based on the previous year’s gross receipts.

The term “gross receipts” aka gross revenue, gross sales, gross services, gross profit, and gross income includes all sales or services rendered for payment within and outside the County.   Gross receipts are the sum of money generated by a business before taking into consideration any amount that has been or will be used for expenses. 

Your business license is valid from the date of application to December 31 and from January 1 through December 31 each renewal year.

Business license rates and fees vary according to business category. 

If any piece of the business changes (i.e. name, address, phone, email, ownership, business name, FEIN, *closure, category, etc.), you must do the following within 30 days of changes:

  1. Notify the Commissioner of the Revenue Office
  2. *Failure to notify the Office of the Commissioner of the Revenue of a closure or business that has moved out of Warren County will result in unsolicited statutory assessments, penalties, and interest until your notification is received.
  3. Update new fictitious name with State Corporation Commission, if applicable
  4. Contact DPOR, if applicable
  5. Change in location with Warren County, in addition
  6. A new Zoning Certificate is required
  7. It is advised to notify the Sheriff’s office of new contact information for emergencies, if applicable.

NOTE: Businesses located within the Town of Front Royal limits will need to obtain a business license and zoning certificate from the Town of Front Royal business office located at 102 East Main Street, Front Royal VA.

Filing Requirements

A business license must be obtained by any individual, partnership, or corporation engaging in any profession, business, or occupation within Warren County.

Filing Deadline

License renewal applications must be submitted on or before March 1st each year to avoid a late filing penalty of 10%. New businesses must secure a license before commencing operations.

Where to Apply

Applications for both new and renewal business licenses can be submitted via mail, in person, or by fax. Renewals can also be processed online via our e-Commissioner website. Payments can be made through the mail or in person via a check payable to the "Warren County Treasurer". Online payments for renewals can also be made at the aforementioned website.

Office Locations

Physical Address
Commissioner of the Revenue
Warren County
220 North Commerce Avenue
Suite 900
Front Royal, Virginia 22630

Mailing Address
Commissioner of the Revenue
Warren County
P.O. Box 1775
Front Royal, Virginia 22630

Business License Calculation

The Warren County business license is calculated based on a statement of the gross receipts or income, on either a cash or accrual basis, consistent with the method used for Federal or State tax purposes. "Gross Receipts" includes all income from sales, services, or activities conducted both within and outside the county, excluding dues collected by trade, business, professional services, or civic associations. Sales, excise, or gasoline taxes levied by Federal or State governments may also be excluded.

Special Notice for Contractors

All contractors operating within Warren County must possess a County license. However, if your business headquarters are located in another county or town, including Front Royal in the state of Virginia, and you hold a license from your home county or town, a Warren County license is not required unless gross receipts exceed $25,000. For contracts executed outside Warren County, please provide copies of all business licenses purchased in the previous year, if applicable.

Town Businesses

Businesses in the Town of Front Royal must visit the Town of Front Royal office to obtain a business license and fulfill zoning requirements. The office can be contacted at 540-636-3354 and is located at:
102 E Main Street
Front Royal, VA 22630

Please note that all services are conducted in the English language.

License Fees & Rates

See the Current Tax Rates page for information about business license fees/rates.

Business Registration Information for Warren County

Fictitious Names

Effective from January 1, 2020, all individuals or entities conducting or transacting business under any assumed or fictitious name in the Commonwealth of Virginia are required to file a certificate of assumed or fictitious name with the Clerk of the State Corporation Commission (SCC) as per Virginia Code Section 59.1-69. This regulation is applicable to new businesses applying for a Business License within Warren County only, on or after January 1, 2020. If your fictitious name was registered with the Clerk of the Circuit Court prior to this date, you are exempted from this rule. A registration confirmation copy is required to obtain a Warren County Business License.

Corporations

Corporations conducting business in Virginia must register with the State Corporation Commission at:
P. O. Box 1197
Richmond, VA 23209

For further assistance, you may contact 804-371-9672. Relevant forms and information can be found on the Virginia State Corporation Commission website. The Virginia Registered Agent can be contacted at 804-371-9733.

Department of Health

Before a food establishment license can be issued by the Commissioner of the Revenue, a health permit must be obtained from the Warren County Health Department. For more information, call 540-635-3159 or visit their office at:
465 W 15th Street
Front Royal, VA 22630

Alcoholic Beverage License

For any queries regarding the importation, manufacture, possession, and sale of alcoholic beverages, please reach out to the Senior Special Agent (SSA) John Craft at the Verona Regional ABC Office at 540-332-7803 or 540-332-7800.

Certificate of Zoning

Before any license issuance, a request for a Certificate of Zoning must be obtained. Apply with the Zoning Administrator, who will verify the proposed use with the zoning ordinance. If compliant, the Zoning Administrator will issue a Certificate of Zoning fee. The Zoning Administrator can be called at 540-636-3354, or visit their office at:
Warren County Government Center
220 North Commerce Avenue
Suite 400
Front Royal, VA22630

Sales / Use Tax, Corporation Income Tax & Employees Income Tax Withholding

Please visit the Virginia Department of Taxation.

Business License Forms and Documents:

Refer to our Forms page for access to the Business License Brochure, various application forms for a Business License, and information for contractors.

Contractor Attention

Contractors are required to provide a list of subcontractors working in Warren County, submit a Contractor Statement and Affidavit, and acquire a 2020 Contractors Certificate of Insuring Liability for Worker's Compensation by completing Form 61A online. Note that if you choose to complete the paper Form 61A, you will need to wait approximately two weeks for the certificate to be mailed to you before you can renew your Warren County Business License. This form must be completed annually before the license is issued to all contractors.

If you don't have a computer to complete the Workers' Compensation Commission (WCC) Form 61A online or to file your fictitious or trade name with the State Corporation Commission (SCC) online, you may visit the Commissioner of the Revenue's office and use a computer to complete these forms and print your certificates and receipts.

Please note that all our services are conducted in the English language.

Please see our Forms page for more information and filing process instructions.

Consumer Utility Tax