Business Taxes

Business Taxes
Due: March 1st.

The City of Emporia requires all persons doing business in the city to obtain a business license prior to beginning business. A zoning compliance form must be approved prior to applying for a business license.

As required by Section 18-2 of the City Code, each individual or corporation operating a business or trade is required to obtain a business license in order to operate. At the beginning of each calendar year, the Commissioner of the Revenue’s office will mail out license renewals that are due to be returned along with payment to that office no later than March 1st.

A Business License Tax is based upon the gross receipts of the business and assessed at the following rates.

  • Contractors $.16/$100
  • Other Services $.36/$100
    (Business Service, Personal Service, Repair Service)
  • Peddlers: $500/year
  • Professional Services $.58/$100
  • Retail Merchants: $.20/$100
  • Wholesale Merchants: $.05/$100
  • Manufacturers are not subject to the Business License Tax.

Machinery and Tools Tax
Rate: 12.5% of the total capitalized cost
Due: March 1st

Manufacturers will file a business personal property return each year with the Commissioner of the Revenue’s office. The return will include a total of all machinery and tools owned on January 1st of each year and must provide the total capitalized cost.

Business Personal Property
Filed by: March 1st
Paid by: July 1st

Each year following January 1st, the Commissioner of the Revenue’s office will mail a personal property return to be reviewed and additions and deletions made for equipment owned on January 1st of each year. Tax bills will be mailed in June. New businesses are required to file a list of equipment showing date of acquisition and original cost in lieu of a return being mailed to you the first year of operation.

How to Obtain a Business License

Step 1: Is your business a properly registered business?

In order to receive a City of Emporia business license you may first need to register your business. If your business is a Corporation or Limited Partnership, all such organizations conducting business in the Commonwealth of Virginia must register with the Virginia State Corporation Commission. To incorporate your business in Virginia, you must file articles of incorporation and amendments with the:

Virginia State Corporation Commission
P.O. Box 1197
Richmond, VA 23209
(800) 522-7945 or (804) 371-9733

If your business is a General Partnership or you wish to use a trade name you must register with:

Clerk of the Circuit Court
337 South Main Street
Emporia, Virginia 23847
(434) 348-4215

Step 2: Have you obtained zoning approval and complied with all city occupancy and uses codes?

All businesses in the City of Emporia must obtain zoning approval before being issued a license or conducting business. The zoning approval insures that the business you wish to conduct is appropriate for the location you have selected.
- Operate from business location
- Operate from home

If you need assistance contact:
Planning and Zoning
201 South Main Street
Emporia, Virginia 23847
(434) 634-6315