(a) License Required. Every person shall apply for a license for each business or profession when engaging in a business in this jurisdiction if:
(1) The person has a definite place of business in this jurisdiction;
(2) There is no definite place of business anywhere and the person resides in the County; or
(3) There is no definite place of business in the County, but the person operates amusement machines in the County or is classified as an itinerant merchant, peddler or carnival or circus contractor pursuant to section 58.1-3717 of the Code of Virginia, as amended, or a public service corporation. (Ord. 96-08. Passed 10-16-96.)
(4) The person is a contractor conducting business in the County for less than thirty days without a definite place of business in the Commonwealth of Virginia and where the amount of business done by such person in the County exceeds or will exceed the sum of twenty- five thousand dollars ($25,000) for the license year.
(Ord. 99-16. Passed 12-1-99.)
(5) Notwithstanding the provisions of this Chapter, a person shall not be required to pay a business license fee for any license year when the business is home-based and has gross receipts of ten thousand dollars ($10,000.00) or less.
(b) Separate Licenses for Each Place of Business. A separate license shall be required for each definite place of business and for each business, except that a person engaged in two or more businesses or professions carried on at the same place of business may elect to obtain one license for all such businesses and professions if all of the following criteria are satisfied:
(1) Each business or profession is licensable at the location and has satisfied any requirements imposed by State law or other provisions of the Loudoun County Codified Ordinances;
(2) All of the businesses or professions are subject to the same tax rate or, if subject to different tax rates, the licensee agrees to be taxed on all businesses and professions at the highest applicable rate; and
(3) The taxpayer supplies such information as the Commissioner of the Revenue may require concerning the nature of the businesses and their gross receipts.
(c) Application for License. Every person, when engaging in a business or profession in the County shall make application for licenses to the Commissioner of the Revenue in accordance with this chapter. The business shall submit the necessary filing and other requirements, as the Commissioner may require. The Commissioner shall compute the amount of license tax and, after payment has been received by the County Treasurer, the business license shall be issued; provided, however, that a business license may not be issued until the applicant has produced satisfactory evidence that all delinquent business license, real estate, personal property, meals, transient occupancy, severance and admission taxes owed by the business to the County have been paid. Applications for renewal of the business license shall be done by reporting annual receipts to the Commissioner annually.
(d) Required Information; Failure to Provide Information. Every applicant for a license to conduct any business, profession, trade or occupation under the provisions of this chapter shall furnish the Commissioner of the Revenue, with the correct name and trade name, if any, of the applicant, the correct physical address of the business applicant, the mailing address of the business, the nature of the business, profession, trade or occupation to be pursued, the place where it is to be pursued, and a record of gross receipts and documentation supporting any exclusions or deductions for the year, verified by oath, as well as such information as may be required by law. Allowable exclusions and deductions are included under section 840.11
of this chapter as authorized in section 58.1-3732 et seq. of the Code of Virginia, as amended, or Title 23 Agency 10 Chapter 500 of the Administrative Code of Virginia. In the event of a failure or refusal to file with the Commissioner of the Revenue the information necessary to enable the Commissioner to assess the correct amount of license tax as provided by law, the Commissioner of the Revenue shall assess such license tax upon the best information obtainable, adding thereto the penalty prescribed by law.
(e) License for Persons Beginning Business, Etc. Every person beginning a business, profession, trade or occupation which is subject to license tax under the provisions of this chapter shall estimate and report to the Commissioner the amount of the gross receipts the business will receive between the date of beginning such business and the end of the then current calendar year.
(f) Licensing Basis. As to businesses, professions, trades or occupations for which a gross receipts license tax is levied on persons having a definite place of business in the County, all gross receipts derived from the business, profession, trade or occupation shall be included in their licensing basis, provided that in cases where their business, profession, trade or occupation requires the performance of certain activities outside of the County and they would be liable for a similar tax in the other taxing jurisdiction based on gross receipts derived from activities conducted within the other taxing jurisdiction, they shall be permitted to deduct such gross receipts taxed or taxable by the other taxing jurisdiction in arriving at their licensing basis. In all cases, such amounts attributable to a definite place of business in any other locality must be disclosed when filing their gross receipts to the County.
(Ord. 96-08. Passed 10-16-96; Ord. 06-02. Passed 2-7-06; Ord. 11-18. Passed 12-12-11; Ord. 14-11. Passed 12-10-14; Ord. 22-16. Passed 10-12-22.)