Forming a Virginia LLC with the SCC does not license it locally. Most Virginia counties, cities and towns require a business license from the Commissioner of the Revenue under the BPOL law (§ 58.1-3703). The license fee is capped at $50 in localities over 25,000 people and $30 in smaller ones, while any gross receipts tax rate is set by each locality.
Code of Virginia § 58.1-3703Code of Virginia § 58.1-603.1Code of Virginia Title 13.1 and SCC Clerk's Office fee and FAQ pages reviewed November 10, 2026. Confirm current fees with the State Corporation Commission before filing.
Heads up: we are an independent company that prepares and submits Virginia filings for owners. We are not the Virginia State Corporation Commission and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Virginia State Corporation Commission
- We track your $50 annual registration fee
- Cited to the Code of Virginia, Title 13.1
- Talk to a filer: (386) 465-3937
The forks in the road.
Who issues it
Your county, city or town, usually the Commissioner of the Revenue (§ 58.1-3703).
Code of Virginia § 58.1-3703Fee cap
No more than $50 for localities over 25,000 people (larger ones had to reduce to $50 by January 1, 2000) and $30 under 25,000 (§ 58.1-3703(A)).
Code of Virginia § 58.1-3703Gross receipts tax
Localities may levy license taxes, but not on the gross receipts covered by the license fee (§ 58.1-3703(A)).
Code of Virginia § 58.1-3703Sales tax
4.3 percent state plus a 1 percent local option (5.3 percent); 0.7 percent more in Northern Virginia, Hampton Roads and Central Virginia (6 percent), and 1 percent more in the Historic Triangle (7 percent) (§§ 58.1-603, 58.1-603.1, 58.1-603.2).
Code of Virginia § 58.1-603.1Independent cities
Virginia cities are separate from counties, so the licensing office depends on whether you are in the city or the county.
Code of Virginia § 58.1-3703What to have ready
- Confirm whether you are in a city, county or town
- Find the local Commissioner of the Revenue
- Register your SCC entity name
- Estimate gross receipts for the first year
- Pay the license fee
- Register for sales tax if you sell taxable goods
Virginia Business License (BPOL) for a New LLC
BPOL in plain terms
BPOL stands for the local business, professional and occupational license. Section 58.1-3703 lets counties, cities and towns charge a license fee and levy license taxes. The fee cannot exceed $50 in localities with more than 25,000 people (larger localities had to bring theirs down to $50 by January 1, 2000) or $30 in localities under 25,000. Above the fee, the locality may tax gross receipts at rates it sets, but not on the receipts covered by the fee.
Source: law.lis.virginia.gov
Finding the right office
Virginia has independent cities that are not part of any county. A business in the City of Richmond is licensed by the city; one in neighboring Henrico County is licensed by Henrico. Towns inside counties may require their own license too. Look up your address carefully, especially near city lines.
Source: law.lis.virginia.gov
Sales tax on top
If you sell taxable goods, register for sales tax with Virginia Tax. The state rate is 4.3 percent and localities add 1 percent, for 5.3 percent in most of Virginia (§§ 58.1-603, 58.1-605). Section 58.1-603.1 adds 0.7 percent in three regions, which brings Northern Virginia (Planning District 8), Hampton Roads (Planning District 23) and Central Virginia (Planning District 15, including Richmond, Henrico, Chesterfield and Hanover) to 6 percent. The Historic Triangle of Williamsburg, James City and York adds 1 percent more under § 58.1-603.2, for 7 percent. Virginia Tax also lists 6.3 percent in localities such as Danville, Halifax, Henry and Pittsylvania, and food for home consumption is taxed at 1 percent. Check the rate for your exact address on the Virginia Tax sales and use tax page before you set up your register.
Source: www.tax.virginia.gov
Order of steps
Form the LLC with the SCC, get the EIN, then apply for the local license under the exact SCC name. If you trade under a brand, file the $10 assumed name certificate first so the license matches. Our county and city pages list the Clerk of the Circuit Court office for local records in each area.
Source: law.lis.virginia.gov
Virginia law and SCC rules behind this.
| Topic | Virginia rule | Where it comes from |
|---|---|---|
| Who issues it | Your county, city or town, usually the Commissioner of the Revenue (§ 58.1-3703). | Code of Virginia § 58.1-3703 |
| Fee cap | No more than $50 for localities over 25,000 people (larger ones had to reduce to $50 by January 1, 2000) and $30 under 25,000 (§ 58.1-3703(A)). | Code of Virginia § 58.1-3703 |
| Gross receipts tax | Localities may levy license taxes, but not on the gross receipts covered by the license fee (§ 58.1-3703(A)). | Code of Virginia § 58.1-3703 |
| Sales tax | 4.3 percent state plus a 1 percent local option (5.3 percent); 0.7 percent more in Northern Virginia, Hampton Roads and Central Virginia (6 percent), and 1 percent more in the Historic Triangle (7 percent) (§§ 58.1-603, 58.1-603.1, 58.1-603.2). | Code of Virginia § 58.1-603.1 |
| Independent cities | Virginia cities are separate from counties, so the licensing office depends on whether you are in the city or the county. | Code of Virginia § 58.1-3703 |
Related Virginia reading.
Heads up: we are an independent company that prepares and submits Virginia filings for owners. We are not the Virginia State Corporation Commission and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Virginia owners ask us
Usually yes; most localities license home businesses too. Check zoning as well.
Code of Virginia § 58.1-3703No. The SCC forms and registers the entity; localities license the business.
Virginia State Corporation CommissionNo. The statute sets caps, and each locality sets its own fee and tax rates within them.
Code of Virginia § 58.1-3703Yes. Corp USA prepares and submits your Virginia filing with the State Corporation Commission for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Virginia State Corporation Commission