Business License Tax

How To Apply For a Business License

New Business

The Business License Application has been streamlined and is now part of the Letter of Zoning Approval Application. The business license fee is based on gross receipts (gross purchases for wholesalers). You must estimate the gross receipts from the start of your business until the end of the current calendar year. Once you have been in business for a full calendar year, the license will be based on the previous year's gross receipts. New businesses, please visit the Business Licenses and Zoning Approval Forms page.

Business License Renewal

The Business License Renewal Application (PDF) may be emailed to the Commissioner of the Revenue.

For further information regarding Business License tax, call 434-455-3880.

Change of Business Location

If you are changing your business location address, please go to the Business Licenses and Zoning Approval Forms page.

Business License Taxes

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.

Effective January 1, 2023 the City of Lynchburg will no longer issue a Business License for any business with gross receipts/purchases of $150,000 or less.

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

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

  • Retail merchant - 19 cents per $100 of gross receipts
  • Contractor - 15 cents per $100 of gross receipts
  • Business/personal service - 34 cents per $100 of gross receipts
  • Professional service - 55 cents per $100 of gross receipts
  • Wholesale merchant - $20 plus 26 cents per $100 of gross purchases

Further Information

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