Who Must File:
- Any individual, partnership or corporation engaged in any business, profession, or occupation in Warren County.
When to File:
- License renewal applications are due on or before March 1 each year to avoid a 10% late filing penalty.
- New businesses are required to have a license before beginning business.
Where to File:
- New and renewal applicants can submit a Business License form by mail, in person, or by fax. In addition, renewals can be filed online at https://eservices.warrencountyva.gov/ by selecting "e-Commissioner Options".
- New and renewal applicants can submit total amount due by mailing or submitting in person a check payable to "Warren County Treasurer". In addition, renewals can be paid online at https://eservices.warrencountyva.gov/ by selecting "e-Commissioner Options".
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
The Warren County business 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 both by persons within the county and by persons outside the county provided, however, that the term “Gross Receipts” should not include dues collected by trade, business, professional services, or civic association. You may exclude any sales, excise or gasoline tax levied by Federal or State government.
Special Notice: All contractors doing business in Warren County are required to have a County license. Exception: If situs is in another county or town, including Front Royal, in the state of Virginia and your hometown or county licenses you, you are not required to have a Warren County license unless gross receipts exceed $25,000. For all other contracts that are done outside of Warren County, please bring copies of all business licenses purchased the previous year, if any.
Town Businesses
Must go to the Town of Front Royal, located at 102 East Main Street, Front Royal, VA, to obtain a business license and meet zoning requirements. This office can be contacted at (540) 636-3354.
License Fees and Rates
| FIXED FEES Based on Estimated Gross Receipts of $50,000 or less |
|
| Amount of Gross Receipts | Fixed Fee |
| Under $4,000 | $0.00 |
| $4,001 - $10,000 | $10.00 |
| $10,001 - $25,000 | $30.00 |
| $25,001 - $50,000 | $50.00 |
| TAX RATES Based on Estimated Gross Receipts of $50,001 or more |
|
| Business Category | Rate (per $100 of Gross Receipts) |
| Wholesale Merchant | $0.05 |
| Contractors, Builders, and Developers | $0.13 |
| Retail Merchants | $0.16 |
| 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 | ||
| License Category | Rate | |
| Industrial Utility Bills | 20% on first 15% of each monthly telephone bill not to exceed $3.00 | |
| Peddlers/Itinerant Merchants | $500.00 | |
| 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 |
Fictitious Name
Effective January 1, 2020: No person shall conduct or transact business in the Commonwealth of Virginia under any assumed or fictitious name unless such person files in the office of the Clerk of the State Corporation Commission (SCC) https://www.scc.virginia.gov/clk/formfee.aspx a certificate of assumed or fictitious name. Virginia Code Section 59.1-69
This procedure applies to new businesses applying for a Business License within Warren County only on or after January 1, 2020. If you have registered your fictitious name with the Clerk of the Circuit Court prior to January 1, 2020, this does not apply to you.
A copy of the registration confirmation is a requirement in obtaining a Warren County Business License.
Corporations
All corporations conducting business in Virginia must register with the State Corporation Commission P. O. Box 1197 Richmond, VA 23209 (804) 371-9672. Forms and information available: http://www.scc.virginia.gov/. Virginia Registered Agent (804) 371-9733
Department of Health
Before the Commissioner of the Revenue can issue a food establishment license, the Health Department must be contacted to obtain a health permit. For information, please contact:
Warren County Health Department
465 W. 15th Street
Front Royal, Virginia 22630
Telephone: (540) 635-3159
Alcoholic Beverage License
The Alcoholic Beverage Control Board exercises control over the importation manufacture, possession and sale of alcoholic beverages. For more information, please contact:
Senior Special Agent (SSA) John Craft
Verona Regional ABC Office
38 Professional Way
P.O. Box 1
Verona, Virginia 24482
Phone: (540) 332-7803
Phone: (540) 332-7800
Fax: (540) 248-1081
https://www.abc.virginia.gov/enforcement/bureau-of-law-enforcement/regional-offices
https://www.abc.virginia.gov/enforcement/bureau-of-law-enforcement/compliance-unit
Certificate of Zoning
Prior to issuance of any license, a request for a Certificate of Zoning must be obtained. Application is to be made with the Zoning Administrator who will verify the proposed use with the zoning ordinance. If it is in compliance, the Zoning Administrator will issue a Certificate of Zoning for a $15.00 fee.
Warren County Government Center
Zoning Administrator
220 North Commerce Avenue
Suite 400
Front Royal, Virginia 22630
Telephone: (540) 636-3354
Sales/Use Tax, Corporation Income Tax, and Employees Income Tax Withholding
Business License Forms and Documents
ATTENTION CONTRACTORS
Keep In Mind if you choose to complete the paper Form 61A, you will need to wait approximately two (2) 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. (updated 03/2014)
- Public Notice: Civil Penalty for Employer's Failure to Provide Workers' Compensation Coverage (effective July 1, 2014)
NOTE: If you do not have a computer to complete the Workers' Compensation Commission (WCC) Form 61A online and/or file your fictitious/trade name with the State Corporation Commission (SCC) online, you may come to the Commissioner of the Revenue’s office and use a computer to complete these forms and print your certificates/receipts.
