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    Home » Commissioner of the Revenue » Business License Tax

    Business License Tax

    Once your business has been in operation for a full calendar year, the business license tax will be based on the previous year's gross receipts.

    The following schedule is utilized to determine the amount of the business license tax:

    Gross Receipts/Purchases Business License Fee
    $0-$10,000 Not Subject To A License
    $10,001-$50,000 $30.00  Non Refundable
    $50,001-$100,000 $50.00
    $100,001-$150,000 $160.00

    If gross receipts/purchases are greater than $150,000 the following schedule is utilized:

    • Retail merchant - 20 cents per $100 of gross receipts
    • Contractor - 16 cents per $100 of gross receipts
    • Business/personal service - 36 cents per $100 of gross receipts
    • Professional service - 58 cents per $100 of gross receipts
    • Wholesale merchant - $20 plus 28 cents per $100 of gross purchases

    ***Effective January 1, 2017 the City of Lynchburg will no longer issue a Business License for any business with gross receipts/purchases of $10,000 or less

     The Business License Application may be  to

    For further information regarding Business License Tax  434-455-3880.

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