Business Licenses

Filing Requirements

A business license must be obtained by any individual, partnership, or corporation engaging in any profession, business, or occupation within Warren County.

Filing Deadline

License renewal applications must be submitted on or before March 1st each year to avoid a late filing penalty of 10%. New businesses must secure a license before commencing operations.

Where to Apply

Applications for both new and renewal business licenses can be submitted via mail, in person, or by fax. Renewals can also be processed online by selecting the "e-Commissioner Options". Payments can be made through the mail or in person via a check payable to the "Warren County Treasurer". Online payments for renewals can also be made at the aforementioned website.

Office Locations

Physical Address

Commissioner of the Revenue
Warren County
220 North Commerce Avenue, Suite 900
Front Royal, Virginia 22630

Mailing Address

Commissioner of the Revenue
Warren County
P.O. Box 1775
Front Royal, Virginia 22630

Business License Calculation

The Warren County business license is calculated based on a statement of the gross receipts or income, on either a cash or accrual basis, consistent with the method used for Federal or State tax purposes. "Gross Receipts" includes all income from sales, services, or activities conducted both within and outside the county, excluding dues collected by trade, business, professional services, or civic associations. Sales, excise, or gasoline taxes levied by Federal or State governments may also be excluded.

Special Notice for Contractors

All contractors operating within Warren County must possess a County license. However, if your business headquarters are located in another county or town, including Front Royal in the state of Virginia, and you hold a license from your home county or town, a Warren County license is not required unless gross receipts exceed $25,000. For contracts executed outside Warren County, please provide copies of all business licenses purchased in the previous year, if applicable.

Town Businesses

Businesses in the Town of Front Royal must visit the Town of Front Royal office located at 102 East Main Street, Front Royal, VA, to obtain a business license and fulfill zoning requirements. The office can be contacted via phone at 540-636-3354.

Please note that all services are conducted in the English language.

License Fees & Rates

Fixed Fees   

Based on Estimated Gross Receipts of $50,000 or less  

Amount of Gross ReceiptsFixed Fee
Under $4,000$0
$4,001 to $10,000$10 
$10,001 to $25,000$30
$25,001 to $50,000$50


Tax Rates 

Based on Estimated Gross Receipts of $50,001 or more

Business CategoryRate (per $100 of Gross Receipts) 
Wholesale Merchant$0.05  
Contractors, Builders, and Developers$0.13  
Retail Merchants$0.16  
Business, Personal, Repair, and Other Services$0.27  
Professional, Financial, and Real Estate Services$0.41  
Heat, Light, Power, Telephone and Telegraph Corporations$0.50  


Other Fees & License Rates

License CategoryRate
Industrial Utility BillsN/A20% on first 15% of each monthly telephone bill not to exceed $3
Peddlers/Itinerant Merchants$500N/A
Perishables$250Plus annual license tax of $100 per vehicle for every vehicle over one 
Christmas Trees$250Or $0.36 per $100 of gross receipts, whichever is greater
Fireworks$250Or $0.36 per $100 of gross receipts, whichever is greater
Perishable Vendor (Use Vendor Application)  $30Flat fee per event but not more than $250 per year
Peddler Vendor (Use Vendor Application)$30Flat fee per event but not more than $500 per year


Business Registration Information for Warren County

Fictitious Names

Effective from January 1, 2020, all individuals or entities conducting or transacting business under any assumed or fictitious name in the Commonwealth of Virginia are required to file a certificate of assumed or fictitious name with the Clerk of the State Corporation Commission (SCC), as per Virginia Code Section 59.1-69. This regulation is applicable to new businesses applying for a Business License within Warren County only, on or after January 1, 2020. If your fictitious name was registered with the Clerk of the Circuit Court prior to this date, you are exempted from this rule. A registration confirmation copy is required to obtain a Warren County Business License.

Corporations

Corporations conducting business in Virginia must register with the State Corporation Commission at P. O. Box 1197, Richmond, VA 23209. For further assistance, you may contact 804-371-9672. Relevant forms and information can be found online at the State Corporation Commission website. The Virginia Registered Agent can be contacted at 804-371-9733.

Department of Health

Before a food establishment license can be issued by the Commissioner of the Revenue, a health permit must be obtained from the Warren County Health Department. For more information, contact them at 465 W 15th Street, Front Royal, Virginia 22630, or call 540-635-3159.

Alcoholic Beverage License

For any queries regarding the importation, manufacture, possession, and sale of alcoholic beverages, please reach out to the Senior Special Agent (SSA) John Craft at the Verona Regional ABC Office via phone at 540-332-7803 or 540-332-7800.

Certificate of Zoning

Before any license issuance, a request for a Certificate of Zoning must be obtained. Apply with the Zoning Administrator, who will verify the proposed use with the zoning ordinance. If compliant, the Zoning Administrator will issue a Certificate of Zoning fee. The Zoning Administrator can be contacted at Warren County Government Center, 220 North Commerce Avenue, Suite 400, Front Royal, Virginia 22630, or at 540-636-3354.

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

Please visit the Virginia Department of Taxation online.

Business License Forms & Documents

Refer to our website for access to the Business License Brochure, various application forms for a Business License, and information for contractors.

Contractor Attention

Contractors are required to provide a list of subcontractors working in Warren County, submit a Contractor Statement and Affidavit, and acquire a 2020 Contractors Certificate of Insuring Liability for Worker's Compensation by completing Form 61A online. Note that if you choose to complete the paper Form 61A, you will need to wait approximately two weeks for the certificate to be mailed to you before you can renew your Warren County Business License. This form must be completed annually before the license is issued to all contractors.

If you don't have a computer to complete the Workers' Compensation Commission (WCC) Form 61A online or to file your fictitious or trade name with the State Corporation Commission (SCC) online, you may visit the Commissioner of the Revenue's office and use a computer to complete these forms and print your certificates and receipts.

Please note that all our services are conducted in the English language.