GENERAL INFORMATION
v License Fee: Businesses with gross receipts greater than or equal to $5,000, but less than $100,000, pay only the $30
license fee. Businesses with receipts less than $5,000 pay no fee.
v BPOL Guidelines: Revised BPOL guidelines may be obtained by contacting the Virginia Department of Taxation at
(804) 440-2541 or on the Internet at www.tax.virginia.gov
.
v Contractors: Virginia law requires all contractors to provide written certification of their compliance with the Virginia
Workers’ Compensation Act prior to the issuance or renewal of their business license. A copy of the certification form
may be obtained by contacting the Insurance Department of the Virginia Compensation Commission at (877) 664-2566;
or, a copy may also be obtained at www.vwc.state.va.us
or www.richmondgov.com/Finance/forms.aspx.
v Failure to Obtain a License: Criminal offense, punishable by fine, imprisonment and/or business closure.
v Signature: Required. Your signature indicates you are aware of all the applicable obligations associated with this
license, including Personal Property Taxes and Zoning Requirements.
v Business Changes: Contact the City of Richmond at 311, locally; (804) 646-7000 out of town, Monday – Friday
8:00 AM – 5:00 PM or E-mail finance@richmondgov.com
to report any changes in name, address, or classification. If
your businesses moves within the City of Richmond, you must contact zoning to ensure compliance.
v Errors & Omissions: Should any information contained in this package differ from existing City Ordinances, the
current Ordinances as enacted by Richmond City Council shall prevail.
DUE DATE CALENDAR
Ÿ January 16 Real Estate Taxes – 1st Half Payment Due
Ÿ March 1 Business License Renewal Application and Payment Due
Ÿ March 1 Business Personal Property and Machinery & Tools Returns Due
Ÿ March 31 Tax Relief Application and Renewal Due
Ÿ June 1 Bank Franchise Tax Payment Due
Ÿ June 5 Property Taxes (Personal, Business, Machinery & Tools) Payment Due
Ÿ June 14 Real Estate Taxes – 2nd Half Payment Due
Ÿ June 16 Public Service Corporation Taxes Payment Due
Ÿ June 15 Business License – 2nd Half Payment Due
Ÿ December 31 Workers’ Compensation Certification Due (for 2018 tax year)
Ÿ 15th of Every Month Consumer Utility Taxes – Due the Second Month Following Collection
Ÿ 20th of Every Month Admissions, Lodging, Meals Taxes – Due the Month Following Collection
Ÿ 15th of Every April, July, October, & January Daily Rental Taxes Payment Due
In the event a due date falls on a weekend or a federal holiday, the tax may be paid on the next business day
without penalty.
Address Correction
Address: _________________________________
_________________________ __________ _____
_________________________ __________ _____
_________________________ __________ _____
PhoneNumber: ___________________________
FaxNumber: ___________________________
E-mailAddress: ___________________________
City of Richmond, Virginia
Division of Collections
900 East Broad Street, Room 102
P.O. Box 26505
Richmond, VA 23261-6505
CITY LICENSE RATES WHEN TAX BASE EXCEEDS $99,999 (Exception: Businesses that are subject to the flat tax.)
Professional $.58 per $100 of gross receipts Peddler/Sidewalk Vendor $300 Flat Tax
Personal Services $.36 per $100 of gross receipts Restaurant $.36 per $100 of gross receipts
Retail Merchant $.20 per $100 of gross receipts Repair Services $.36 per $100 of gross receipts
Wholesale Merchant $.22 per $100 of purchases Itinerant Merchant $500 Flat Tax
Contractor $.19 per $100 of gross receipts Beer & Wine $75 Flat Tax
Mixed Beverage Seating
1-100 = $200 101-150 = $350
Over 150 = $500
