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Business License Tax

All businesses located in the City of Lynchburg are required to obtain a license. The business license fee is based on gross receipts/purchases. The following schedule is utilized to determine the amount of the business license tax:

 Gross Receipts/Purchases

Business License Fee

 $0-$10,000

 No fee

 $10,000-$50,000

 $30.00

 $50,000-$100,000

 $50.00

If gross receipts/purchases are greater than $100,000 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
Last updated date: 5/17/2010 9:35:32 AM