A business license must be obtained by any individual, partnership, or corporation engaging in any profession, business, or occupation within Warren County.
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 at [https://eservices.warrencountyva.gov/] by selecting the "e-Commissioner Options". 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.
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 accrival 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.
Businesses in the Town of Front Royal must visit the Town of Front Royal office located at 102 East Main Street, Front Royal, VA, to obtain a business license and fulfill zoning requirements. The office can be contacted at (540) 636-3354.
Please note that all services are conducted in the English language.
License Fees and Rates
Based on Estimated Gross Receipts of $50,000 or less
|Amount of Gross Receipts||Fixed Fee|
|$4,001 - $10,000||$10.00|
|$10,001 - $25,000||$30.00|
|$25,001 - $50,000||$50.00|
Based on Estimated Gross Receipts of $50,001 or more
(per $100 of Gross Receipts)
|Contractors, Builders, and Developers||$0.13|
|Business, Personal, Repair, and Other Services||$0.27|
|Professional, Financial, and Real Estate Services||$0.41|
|Heat, Light, Power, Telephone and Telegraph Corporations||$0.50|
|OTHER FEES AND LICENSE RATES|
|Industrial Utility Bills||20% on first 15% of each monthly telephone bill not to exceed $3.00|
|Perishables||$250.00||Plus annual license tax of $100 per vehicle for every vehicle over one (1)|
|Christmas Trees||$250.00||Or $0.36 per $100 of gross receipts, whichever is greater|
|Fireworks||$250.00||Or $0.36 per $100 of gross receipts, whichever is greater|
|Perishable Vendor (Use Vendor Application)||$30.00||Flat fee per event but not more than $250 per year|
|Peddler Vendor (Use Vendor Application)||$30.00||Flat fee per event but not more than $500 per year|
Business Registration Information for Warren County
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) at [https://www.scc.virginia.gov/clk/formfee.aspx](https://www.scc.virginia.gov/clk/formfee.aspx), 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 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 at [http://www.scc.virginia.gov/](http://www.scc.virginia.gov/). 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, contact them at 465 W. 15th Street, Front Royal, Virginia 22630, or call (540) 635-3159.
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 contacted at Warren County Government Center, 220 North Commerce Avenue, Suite 400, Front Royal, Virginia 22630, or at (540) 636-3354.
Sales/Use Tax, Corporation Income Tax, and Employees Income Tax Withholding:
Please visit the Virginia Department of Taxation at [www.tax.virginia.gov].
Business License Forms and Documents:
Refer to our website for access to the Business License Brochure, various application forms for a Business License, and information for contractors.
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.
- Business License Forms:
- Business License Brochure
- 2023 Application for a Business License
- 2023 Application for a Business License for Contractors
- Form for List of Subcontractors Working in Warren County
- Contractor Statement and Affidavit
- Food and Beverage Tax Forms:
- 2023 Business Furniture & Fixtures, Equipment Form (Form 762B)
- Lease Property Form
- Land Use Revalidation Form (Form LU-2)
- 2023 Machinery & Tools Form (Form 762M)
- 2023 Tangible Personal Property Form, Mobile Homes (Form 762MH)
- 2023 Tangible Personal Property Form, Aircraft (Form 762AI)
- New Resident/New-Used Vehicle Form
- Proration Form
- Ordinance Amending Personal Property Tax Relief
- Tax Relief for Elderly Citizens
- Tax Relief for Disabled Veterans
Consumer Utility Tax