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

• 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.

• Completed forms should be delivered to the Warren County Government Center, Suite 900 or mailed to our office at P. O. Box 1775, Front Royal, VA 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 to persons within the county and to 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 Front Royal or Warren County are required to have a county license. Exception: If situs is in another county or town 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. If you are a contractor, whose office is located in the Town of Front Royal please go to the Town Hall first to obtain your Town License and then come to our office bringing a copy of your Town License. For all other contracts town or county that are done outside of the two localities, bring copies of all business licenses purchased the previous year, if any.

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

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 one time 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, VA 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 information: Dept. of Alcoholic Beverage Control, SPECIAL AGENT: Rick Rinker, P. O. Box 87, Strasburg, VA 22657, telephone: 540-465-8373

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 N. Commerce Ave., Suite 400 Front Royal, VA 22630 540-633-3354

(Town Residents) Town of Front Royal Zoning Administrator 16 N. Royal Ave. Front Royal, VA 22630 540-635-7799

SALES/USE TAX, CORPORATION INCOME TAX AND EMPLOYEES INCOME TAX WITHHOLDING

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