Spotsylvania County
Spotsylvania County Commissioner of the Revenue, Business License Division
In short
Spotsylvania County Commissioner of the Revenue, Business License Division issues 3 permits we publish for Spotsylvania County, last verified 2026-10-27. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Business License (BPOL Tax) — Gross Receipts of $2,000,000 or Moreonly if it applies to you | Spotsylvania County Commissioner of the Revenue, Business License Division | Owed only when gross receipts are $2,000,000 or more in a calendar year. The county's rate page computes the tax as "Total gross times the tax rate below", per $100 of gross receipts: Retail Merchants $0.10; Contractors $0.08; Out of Area Contractors $0.08; Personal Services $0.18; Business Services $0.18; Repair Services $0.18; Professionals $0.29; Amusements $0.18; Developers $0.18; Photographers $0.18; Rentals $0.18; Miscellaneous $0.18; Direct Sellers $0.10; Itinerant Merchants and Peddlers $0.10; Research and Development $0.025; Wholesale Merchants $0.025 (on gross purchases). | calendar year; file or renew by March 15, pay by April 15 | 2026-10-27 |
| Business Registration Form | Spotsylvania County Commissioner of the Revenue, Business License Division | No fee | one-time registration when the business starts | 2026-10-27 |
| Meals Tax Registration (6% County Meals Tax) | Spotsylvania County Commissioner of the Revenue, Business License Division | The business collects the 6% county meals tax on prepared food, in addition to the 5.3% state sales tax. No registration fee is published on the county's Business Taxes page, Business Brochure or Business Registration Form. | ongoing while the business sells prepared food; registration is made on the Business Registration Form | 2026-10-27 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Business License (BPOL Tax) — Gross Receipts of $2,000,000 or More
The Commissioner of the Revenue's Business License page states the threshold as "$2,000,000 annually (Effective January 1, 2023)", and the county's Business Brochure (rev 10/1/26) and Business Taxes page carry the same $2,000,000 figure. Per the county's Application & Tax Rate page, a business with gross receipts of $1 to $2,000,000 in a calendar year owes no tax ("A business license is not issued and no tax due"), and at $2,000,000 and above the tax is "Total gross times the tax rate below" — the page states no deduction and no minimum tax. Rates per $100 of gross receipts, as published on that page: Retail Merchants $0.10, Contractors and Out of Area Contractors $0.08, Personal, Business and Repair Services $0.18, Professionals $0.29, Wholesale Merchants $0.025 on gross purchases, Research and Development $0.025, with the remaining classes listed in the fee formula. The Commissioner assigns each business its classification; a veterinary practice falls under Professionals because Code of Virginia § 58.1-3700.1 defines professional services to include services performed by veterinarians. Per the county's Regulations & Dates page, new businesses file as soon as gross receipts pass the threshold, existing businesses renew on or before March 15, payment is due on or before April 15, a 10% penalty applies when filing or payment is late, and interest accrues at 10% per year. The same page requires a business physically located in the county to submit an approved zoning use with the application, and the rate page asks contractors to attach the Virginia Workers' Compensation Form 61A confirmation.
Business Registration Form
The county's Business Brochure (rev 10/1/26) states that "all businesses need to complete a Business Registration form regardless of gross receipts", so a business below the $2,000,000 BPOL threshold still registers with the Commissioner of the Revenue. The current form, "online form - rev 3/2026", covers Business License, Business Tangible Property, Meals Tax, Lodging and Short Term Rental registrations on one sheet and asks for actual and estimated gross receipts. No fee is printed on the form; the official form is the source of that statement, and the Business Tax Division at 540-507-7051 handles questions about it.
Meals Tax Registration (6% County Meals Tax)
The Commissioner of the Revenue's Business Taxes page states that its Meals Tax Office "ensures that all businesses that have prepared foods (restaurants, catering, delis, etc.) are collecting the 6% tax for the County, in addition to the 5.3% tax for the State of Virginia." The county's Business Brochure (rev 10/1/26) lists the same 6% rate for restaurants and caterers. A restaurant, coffee shop or food truck selling prepared food registers for the meals tax by ticking the Meals Tax box on the county's Business Registration Form (rev 3/2026). No registration fee is published in any of those county sources; the obligation is to collect and remit the tax. The meals tax applies regardless of the $2,000,000 BPOL threshold.
Contact
- Jurisdiction
- Spotsylvania County
- Phone
- 540-507-7051
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Application & Tax RateSpotsylvania County Commissioner of the Revenue · primary source · retrieved 2026-10-27
- Business Brochure (rev 10/1/26)Spotsylvania County Commissioner of the Revenue · primary source · retrieved 2026-10-27
- Business LicenseSpotsylvania County Commissioner of the Revenue · primary source · retrieved 2026-10-27
- Business Registration Form (online form - rev 3/2026)Spotsylvania County Commissioner of the Revenue · primary source · retrieved 2026-10-27
- Business TaxesSpotsylvania County Commissioner of the Revenue · primary source · retrieved 2026-10-27
- Code of Virginia §58.1-3700.1 — statewide BPOL classification scheme binding every local ordinanceVirginia Law Library (Code of Virginia) · primary source · retrieved 2026-10-02
- Regulations & DatesSpotsylvania County Commissioner of the Revenue · primary source · retrieved 2026-10-27
Other offices serving Spotsylvania County
The full permit list for this jurisdiction
Industry permit lists that include this agency
- Restaurants in Spotsylvania County
- Coffee shops in Spotsylvania County
- Retail stores in Spotsylvania County
- Salons and barbers in Spotsylvania County
- Food trucks in Spotsylvania County
- Fitness studios in Spotsylvania County
- Childcare centres in Spotsylvania County
- Contractors and trades in Spotsylvania County
- Auto repair shops in Spotsylvania County
- Veterinary clinics in Spotsylvania County
Virginia jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.
