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We prefer that you file online at Business Licenses must be renewed by March 1 and paid for by April 1.
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Register with eVA to receive formal solicitation notices (see Bidder Registration).
Register with Warren County when/if payment is necessary.
For more information, contact Alisa Scott in the Finance Department.
Informal Procurement - Purchases under $70,000 - no formal notification process.
Formal Procurement - Purchases $70,000 and greater - Invitation for Bid (IFB) or Request for Proposal (RFP) required.
There is extensive information available on-line, including step-by-step instructions for obtaining a license. For complete business license information click here.
For complete business license information click here.
The legal name of a business is the name of the person or entity that owns the business. If a sole owner, its legal name is the person's name. If a partnership, its legal name is the name given in the partnership agreement or the last names of all of the partners. If an LLC or corporation, the legal name is the one that was registered with the State Corporation Commission.A fictitious or assumed name is a name that a person (individual or business entity) uses instead of the person's legal name. Businesses must register or file their fictitious name to prevent customer confusion between two local businesses that use the same name and to provide the name and contact information of the owner. Per the Code of Virginia, no person, partnership, limited liability company or corporation can conduct or transact business under any assumed or fictitious name unless it signs and acknowledges a certificate setting forth the name under which the business is to be conducted or transaction, with the respective post office and residence addresses, and files the certificate with the Virginia State Corporation Commission. 1-866-722-2551You will need to provide us with a copy if you are required to file a Certificate of Assumed or Fictitious Name with the Virginia State Corporation Commission (for more info, call 866-722-2551 or obtain an application form at www.scc.virginia.gov .
The State Corporation Commission (SCC) is an independent state agency established by the Constitution of Virginia which has regulatory authority over many businesses in Virginia. Its authority includes serving as the state's central filing office for corporations, limited partnerships, and limited liability companies in Virginia. Certain types of business entities are required to register with the SCC and make annual filings. For more information, go to www.scc.virginia.gov.
A business license can be obtained in the same day, if all documents are presented fully completed and payment is made.
Gross receipts under $100,000 are assessed a flat rate.
Gross Receipts of $100,000 or more:
Business licenses that are not subject to a flat tax rate are calculated on the prior year's gross receipts or estimated gross receipts if a new business. Businesses who gross under $4,000 in one calendar year may wish to obtain a business license for the minimum fee although not required to do so. However, we do ask that they file with the Commissioner's office. If a business is not renewing its license because it has or anticipates gross receipts of less than $4,000, it is important to notify the Commissioner's office so that your account record is updated accordingly and you are not sent a statutory assessment or Summons for failure to file. If the gross receipts are estimated to be under $4,000 and the business grosses more than $4,000, then all the requirements of a business license must be met and purchased within 30 days of reaching the $4,000 threshold.
The online filing should be available on the first business day after January 1. The existing business license is valid until the March 1 renewal deadline of the next year.
Contact the Commissioner of Revenue's Office at 540-635-2651 and request that hard copies of the filing forms be mailed to you.
Corrections must be in writing and can be emailed to . Reference the items that need to be changed. Supply as much information as possible such as account number, trade name, etc.
In addition to the regular business license requirements, a person or entity who is responsible for payment of the imposed meals (food and beverage) or transient occupancy (lodging/room rental) tax must (a) register for collection of this "trust tax," (b) add the tax to the amount charged for the meal or lodging, (c) collect the tax from the purchaser at the time the charge for the meal or lodging becomes due, (d) make a report for each calendar month showing the amount of charges collected and the amount of tax required to be collected, and (e) deliver to the Commissioner a signed monthly report accompanied by a remittance of the amount of tax due payable to the Treasurer on or before the 20th day of the calendar month following the month being reported for the prior month's gross sales.
A "short-term rental property tax" is imposed on persons engaged in a short-term rental property business. All those engaged in the business of renting daily rental property are categorized as retail merchants for purposes of a business license tax in Frederick County. A "manufacturer / machinery and tools tax" is imposed on all tangible personal property owned, leased, rented, or borrowed, which was used or available for use in manufacturing which was located in Frederick County as of January 1 of any year. The deadline for filing an annual M&T tax return (Form 762M) is March 1st each year. A "processor tax" is imposed on all tangible personal property owned, leased, rented, or borrowed, which was used or available for use in processing which was located in Frederick County as of January 1 of any year. The deadline for filing an annual Processor tax return (Form 762P) is March 1st each year. See our website for more information regarding these taxes.
$4.86 per $100 of the assessed value. Assessed value is 30% of the reported cost.
Yes. The penalty is 10% of the assessed tax.
In addition, any person (or entity) who fails to file or renew its business license, business equipment, or other required tax filings can be summonsed by the Sheriff's office to appear before the Commissioner to answer, under oath, question touching on the tax matters, and to produce books, documents and records relevant thereto for the current year and three prior years. Furthermore, any person who refuse to comply with a Summons is deemed guilty of a misdemeanor and each day's refusal constitutes a separate offense.
In order to close your business, we must receive notification in writing signed by the owner or an officer listed with our office. Fax 540-636-8163, mail to: 220 N Commerce Avenue, Suite 700, Front Royal, VA 22630 , or email and supply the following information:
Yes. Click here for further information.
Expenditures are funded with revenues derived from taxes, fees, user charges, reimbursed costs and state/federal allocations.
The general fund budget provides for the daily operations of the county government and is funded with local, state and federal revenue. Local revenue contributes to the majority of funding to general fund. Expenditures in the general fund budget include government administration, judicial administration, public safety, public works, health and welfare, parks and recreation, community development , transfers to the various school funds, and transfers to the airport and jail operating fund.
Warren County identifies Small purchases as those purchases that are under $70,000, where vendors are easy to identify and Departments are able to manage the procurement process internally. Quotes and/or Purchase Orders may be required prior to goods and/or services being purchased.
Purchases expected to exceed $70,000 are formally solicited through either an Invitation for Bid or a Request for Proposal, which shall be posted on eVA a minimum of 10-days.
A Request for Quotation (RFQ) is a less formal means of soliciting goods or services, in writing. Use of an RFQ as the solicitation method means the goods or services are expected to be less than $70,000 (the 'formal' bid threshold for an IFB or RFP). An RFQ is treated much like a formal bid and are not opened by the Buyer until after the specified date/time.