LICENSE FEE SCHEDULE
FOR BUSINESS LICENSE CLASSIFICATIONS WITH GROSS RECEIPTS* LESS THAN $300,000
Gross Receipts* Range License Fee
$0.00 – $9,999.99 -0-
$10,000.00 – $299,999.99 $10.00
Note: This fee schedule applies separately to each license classification.
LICENSE TAX SCHEDULE
FOR BUSINESS LICENSE CLASSIFICATIONS WITH GROSS RECEIPTS* OF $300,000 OR MORE
Rate
License Classification Basis Factor Minimum Tax
Professional Service Gross Receipts .0020 $10.00
Financial Service Gross Receipts .0020 $10.00
Note: Maximum tax for the Financial Service classification is $90,000.00.
Real Estate Service Gross Receipts .0020 $10.00
Utility Service Gross Receipts .0050 $10.00
Personal or Business Service Gross Receipts .0020 $10.00
Computer Service Gross Receipts .0003 $10.00
Commission Merchant Gross Receipts .0020 $10.00
Merchandise Broker Gross Profit .0020 $10.00
Amusement Machine Operator (coin-operated) Gross Receipts .0020 $10.00
Repair Service Gross Receipts .0020 $10.00
Retail Merchant Gross Receipts .0019 $10.00
Gasoline/Diesel retailers: Total of all retail gross receipts: $_____________ LESS excise taxes paid: $___________ = $_____________
(including non-gas receipts) (Line 1 on front)
Direct Seller – Retail Gross Receipts .0019 $10.00
Merchant Placing Vending Machines Gross Receipts .0019 $10.00
Amusement/Admissions Gross Receipts .0019 $10.00
Contractor Gross Receipts .0014 $10.00
Note: Contractors must attach a list of any deductions claimed for work done in other localities where licenses were obtained, AND a
separate list of all subcontractors used for jobs in Chesterfield County during 2016, including contact information, job locations, and
total amounts paid to each. [Chesterfield County Code § 6-25(c).] Speculative builders must attach a list of completed projects.
Wholesale Merchant Gross Purchases .0010 $10.00
Note: Maximum tax for the Wholesale Merchant classification is $20,000.00.
Direct Seller – Wholesale Gross Receipts .0005 $10.00
Note: Direct Seller categories apply only to consumer products sold in private residences.
FLAT FEES
FOR BUSINESS LICENSE CLASSIFICATIONS WITH FEES NOT RELATED TO GROSS RECEIPTS OR PURCHASES
License Classification Flat Fee Amount
Alcoholic Beverage – Beer & Wine Sales $20.00
Alcoholic Beverage – Mixed Beverage Sales
Seating Capacity: 1 – 100 $200.00
101 – 150 $350.00
over 150 $500.00
Flea Market/Craft Show/Trade Show Promoter $2.00**
**Per vendor per day, minimum of five vendors required
License Classification Flat Fee Amount
Itinerant Merchant – Edible Perishables $50.00
Itinerant Merchant – Goods, Wares, Merchandise $250.00
(January – June)
Itinerant Merchant – Goods, Wares, Merchandise $250.00
(July – December)
Night Club Operator $100.00
Peddler – Edible Perishables $25.00
Peddler – Goods, Wares, Merchandise $500.00
(Max. $250.00)
IMPORTANT for ABC sales: Alcohol (ABC) sales MUST be included within total retail sales (gross receipts), including restaurant retail.
Total Alcohol sales ________________ + total other sales ____________________ = total retail gross receipts ____________________.
ADDITIONAL INSTRUCTIONS
▪ If your business does not fit one of the above classifications or if you have any questions concerning your license classification, please call
(804) 748-1281.
▪ The basis for gross receipts* reporting is the calendar year. Businesses who reported here on a fiscal year basis (other than calendar
year) as of January 1, 2010, may continue to do so. All other businesses must report using a calendar year basis.
▪ Gross receipts* must be reported using the same method of accounting (cash or accrual) as used for federal income tax purposes.
▪ Renewal applications and payments must be received or postmarked on or before 3/1/2017 to avoid late charges. Applications and
payments for new businesses must be received or postmarked within 30 days of beginning business in order to avoid late charges. Make
checks payable to: TREASURER, Chesterfield County.
* For WHOLESALE MERCHANT licenses, enter gross PURCHASES rather than gross receipts.
