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
Note: Maximum tax for the Financial Service classification is $90,000.00.
Personal or Business Service
Amusement Machine Operator (coin-operated)
Gasoline/Diesel retailers: Total of all retail gross receipts: $ LESS excise taxes paid: $ = $
(including non-gas receipts) (Line 1 on front)
Merchant Placing Vending Machines
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 2019, 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
License Classification Flat Fee Amount
Alcoholic Beverage - Beer & Wine Sales
Itinerant Merchant - Edible Perishables
Alcoholic Beverage - Mixed Beverage Sales
Seating Capacity: 1 - 100
Itinerant Merchant - Goods, Wares, Merchandise
Peddler - Up to 30 minutes in one place
Vendor Event**
**Minimum of five vendors required
Peddler - Others, up to 8 hours in one place
(Max. $100.00 per year, per site)
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 03/02/2020 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.
