General Information

All business and professional operations must obtain a business license before commencing operation in the City of Harrisonburg, including home based businesses. Business licenses are valid for a calendar year, Jan. 1 through Dec 31. Businesses have until March 1st of the next year to renew their license. For more information about business taxes, visit the Business Taxes page.

In order to obtain a Harrisonburg City Business License, you must have a definite place of business. A definite place of business is an office or location where a regular and continuous course of dealing occurs. Generally, under the Code of Virginia,  the gross receipts of a contractor are attributed to the definite place where its services are performed. In the City of Harrisonburg, zoning laws may prohibit your business from operating at certain locations, such as a residence. The Department of Community Development requires a Zoning and Building form be completed and approved for all new non-home based businesses and a Home Occupancy Permit for home based businesses before a business license is issued.

Any person, partnership, limited liability partnership, limited liability company, or corporation using a name which does not identify the owner of the business must register a fictitious name with the State Corporation Commission. Registering this name does not prevent your business name from being used by any other business. It is done to assist the public by providing information as to the person with whom the public will be dealing. There is a fee to register this name. 

 

Due Date: March 1

The due date for renewing your Harrisonburg business license is March 1.  It must be paid for on or before March 1 to avoid any late fees.  If March 1 falls on a weekend, the following Monday shall be the due date.  We will also accept as timely any renewals that are sent by mail with a post mark on or before the due date.  The penalty for being late is 10% of the cost of the license.

New Business Applications

Business owners are required to:

  • Satisfy any state or city requirements prior to beginning business in the City of Harrisonburg.
  • Register the business with the Commissioner of the Revenue for a business license
  • Registration must be within 30 days of commencing business operations in the City of Harrisonburg
  •  If the license is not obtained and paid for within 30 days of the date the business opened, a late payment penalty of up to 10% of the tax due will be imposed along with 6% interest.

Business License Application:

[448KB] Fillable Business License Application or [244KB] Nonfillable and Accessible Business License Application

*Note: The fillable forms may not show up properly in all browsers. If you experience problems viewing a PDF with form fields, simply save the PDF file to your computer (right click the link then select "Save target as"/"Save link as") and open it using Adobe Reader.  Please contact the office if you cannot get the application to load.

To facilitate the application process, please bring with you the following information and documents:

New business license applications can be submitted and paid in the following ways:

  • In person at the Commissioner of the Revenue office at 409 S Main St, Harrisonburg VA 22801.
  • Applications submitted by mail or overnight can be sent to 409 S Main St, Harrisonburg, VA 22801 and paid by check payable to Treasurer, City of Harrisonburg.
  • Applications can be submitted for processing to the email on the application and the Commissioner of the Revenue office will provide the business a bill number with the amount due to pay online or by phone.

 

Contractors: must submit a completed copy of the [291KB] Accessible Workers' Compensation Form  with their business license application or business license renewal form. A contractors license issued through Department of Professional and Occupational Regulation (DPOR) will also need to be provided with your submission. If you do not have a license with DPOR, you will need to come to the Commissioners office to complete a Contractor's Affidavit Form for each year until a license is obtained through DPOR.

Using a fictitious name or trade name: you need to register with the Office of the Clerk of the Commission (State Corporation Commission).  Information on the fictitious name can be found at https://scc.virginia.gov/pages/Fictitious-Names.

 Homestay or Short-Term rental property: you must complete an [174KB] Accessible Annual Accommodations Provider Attestation form.

For additional information about business licenses, please contact the Commissioner of the Revenue Office at 540-432-7704 or stop by their office located on the first floor of City Hall at:

409 South Main Street
Harrisonburg, VA 22801-3610

Cost of Business License

The cost of the business license requires an estimate for the first partial and the subsequent first full calendar year of operation in the City. Those estimates will be adjusted (+ or -) for actual gross receipts at renewal. Although the first two years of operation require an estimate of gross receipts, the business is taxed on actual gross receipts since adjustments are made at the renewal time during the estimation phase.  For all subsequent years, the license is based solely on the prior year actual gross receipts.

The City of Harrisonburg employs a tier system for gross receipts $100,000 and less:

  • $10,000 or under in gross receipts = $0 (However, a license IS still required, even though there is no fee)
  • $10,001 - $25,000 = $25 fee
  • $25,001 - $100,000 = $50 fee

If, however, the estimate is greater than $100,000, a tax rate will be applied to your estimate. There are different rates for different types of businesses as follows:

  • Contractors - 16¢ per $100 gross receipts
  • Retail - 20¢ per $100 gross receipts
  • Repair, Personal and Business Services - 20¢ per $100 gross receipts
  • Financial, Real Estate and Professional Services - 58¢ per $100 gross receipts
  • Wholesale business $30 for first $1000 plus 17¢ per $100 gross receipts above $1000 ($50,000 threshold does not apply)
Business License renewals 
  • All businesses with an active business license will be mailed a business license renewal form prior to the end of January of the renewal year.
  • The due date for renewing your Harrisonburg business license is March 1.  
  • The license must be paid for on or before March 1 to avoid any late fees.  If March 1 falls on a weekend, the following Monday shall be the due date.  We will also accept as timely any renewals that are sent by mail with a post mark on or before the due date. Postage meter dates will not be accepted. If the payment is not received by the due date a late payment penalty of up to 10% of the tax due will be imposed along with 6% interest.
  • If you need to renew an existing business license and do not have the renewal form, please contact the Commissioner of the Revenue office at 540-432-7704. 
Business Taxes

For more information about business taxes assessed by the City of Harrisonburg, visit the Business Taxes page.

Change of Address

If a business moves locations within the City of Harrisonburg or wants to update the mailing address for business license renewals or business taxes forms please use the Change of Address Form to notify the Commissioner of Revenue's Office of the changes.

Out of Business

If the business has ceased operations in the City, please complete the form: [87KB] Accessible Out of Business Form.   

Business License Appeals

Pursuant to the provisions of Virginia Code §58.1-3703.1(A)(5), any taxpayer assessed with a local business license tax as the result of an appealable event may apply within one (1) year from the last day of the tax year for which such assessment is made, or within one (1) year from the date of such appealable event to the Commissioner of the Revenue.

Read more about the application process: [132KB] Administrative Appeals Process for Business License Assessment.  


 

 

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