Who Must File:

  • Any individual, partnership or corporation engaged in any business, profession, or occupation in Warren County.

 

When to File:

  • License applications are due on or before March 1 each year to avoid penalty.
  • New businesses are required to have a license before beginning business.

 

Where to File:

Completed forms should be delivered to:

Warren County Government Center
220 North Commerce Avenue
Suite 900
Front Royal, Virginia 22630

 

They may also be mailed to our office at:

PO Box 1775
Front Royal, Virginia 22630-0038

 

The Warren County business license is based on a statement of the gross receipts or income, calculated on a cash or accrual basis, whichever method is employed for Federal or State tax purposes. The term “Gross Receipts” shall include the gross receipts from all sales or services rendered or activities conducted both by persons within the county and by persons outside the county provided, however, that the term “Gross Receipts” should not include dues collected by trade, business, professional services, or civic association. You may exclude any sales, excise or gasoline tax levied by Federal or State government.

Special Notice: All contractors doing business in Warren County are required to have a county license. Exception: If situs is in another county or town, including Front Royal,  in the state of Virginia and your hometown or county licenses you, you are not required to have a Warren County license unless gross receipts exceed $25,000.  For all other contracts that are done outside of Warren County, please bring copies of all business licenses purchased the previous year, if any.

 

A PENALTY OF 10% OF THE TAX FOR LATE FILING WILL APPLY IF NOT FILED BY MARCH 1.

 

Town Business - New for 2011

No license is required from the County of Warren beginning January 1, 2011 except in the case of a contractor.  (See Special Notice Above)

 

License Fees & Rates

Code Section License Category Flat Rate
Section 117 Peddlers/Itinerant Merchants $500.00
Section 117-30 Perishable/Fireworks $250.00
Section 117-31.a Up to $4,000 No Fee
Section 117-32.b $4,001 - $10,000 $10.00
Section 117-32.c $10,001 - $25,000 $30.00
Section 117-32.d $25,001 - $50,000 $50.00
Section 117-32.e $50,001 and up Gross Receipts
See Below
  $50,000 and over Gross Receipts, rates below:  
Section 117-33 Repair, Personal, Business & other $0.27
Section 117-34 Contractors $0.13
Section 117-35 Heat, Light and Power Companies $0.50
Section 117-36 Telephone and Telegraph Corporations $0.50
Section 117-38 Financial, Real Estate, Professional $0.41
Section 117-39 Retail Merchant $0.16
Section 117-40 Wholesale Merchants $0.05
  
 

Fictitious Name

If a business is operated under a fictitious, trade or assumed name, a fictitious, trade or assumed name form must be filed with the Clerk of the Circuit Court before a license can be issued according to the Code of Virginia, § 59.1-69. ($10.00 onetime charge)

 

Corporations

All corporations conducting business in Virginia must register with the State Corporation Commission P. O. Box 1197 Richmond, VA 23209 (804) 371-9672. Forms and information available: www.state.va.us/scc

Virginia Registered Agent (804) 371-9733

 

Department of Health

Before the Commissioner of the Revenue can issue a food establishment license, the Health Department must be contacted to obtain a health permit. For information, please contact:

Warren County Health Department
134 Peyton Street
Front Royal, Virginia 22630
Telephone: (540) 635-3159

  

Alcoholic Beverage License

The Alcoholic Beverage Control Board exercises control over the importation manufacture, possession and sale of alcoholic beverages. For more information, please contact the Department of Alcoholic Beverage Control, Special Agent: Stephen Jones, 460 Commerce Square, Staunton, VA  24401, 540-332-7800 phone, 540-332-7814 Fax

 

Certificate of Zoning

Prior to issuance of any license, a request for a Certificate of Zoning must be obtained. Application is to be made with the Zoning Administrator who will verify the proposed use with the zoning ordinance. If it is in compliance, the Zoning Administrator will issue a Certificate of Zoning for a $15.00 fee.

County Residents
Warren County Government Center
Zoning Administrator
220 North Commerce Avenue
Suite 400
Front Royal, Virginia 22630
(540) 636-3354

  
Town Residents
Town of Front Royal
Zoning Administrator
16 North Royal Avenue
Front Royal, Virginia 22630
(540) 635-4236
 
 

Sales/Use Tax, Corporation Income Tax, and Employees Income Tax Withholding

Virginia Department of Taxation at www.state.va.us

 

Forms Available Online

2014 Application for a Business License: Word | PDF

Contractors Certificate of Insuring Liability for Worker's Compensation: Word | PDF   

Certificate of Assumed or Ficticious Name

Copyright © 2012. Warren County Government

All Rights Reserved.