Business Licenses

All individuals engaging in any business, trade, profession, or occupation in the Town of Vienna - as defined in Town Code Sec. 8-3 - must apply for a license for each business, unless exempted by law.

Please refer to our Starting a Business in the Town of Vienna(PDF, 201KB) page to help guide you through the process.

If you have questions, contact the Finance Department at 703-255-5733 or by email to business license.

Individual License Required for Each Business

Those engaged in two or more businesses, professions, trades, or occupations, all carried out at the same place of business, should obtain a separate license for each business if each is subject to different tax rates.

Compliance with Zoning Regulations

All licensed businesses must comply with zoning regulations and are subject to verification. Failure to comply is just cause for immediate revocation of the business license. For more details, visit the department of planning and zoning page.

Forms and Applications

To calculate interest for meals or business license taxes owed: Month one begins on the first day after the application or form is due. Interest then accrues on the first day of each subsequent month.

Example - Business License

Payments for business license renewals are due by the first business day of March each year.

On the second business day of March, a business that has not yet paid will owe: calculated tax + 10% penalty (or $3, whichever is greater) + one month's interest (0.0083 x sum of tax and penalty).

On April 1, the business will owe: calculated tax + 10% penalty (or $3, whichever is greater) + two months' interest (0.0083 x 2 x sum of tax and penalty).

Example - Meals Tax

Payment for taxes collected during the month of January are due by February 20.

On February 21, the business will owe: tax collected in January + 10% penalty (or $10, whichever is greater) + one month's interest (0.0083 x sum of tax owed and penalty).

On March 1, the business will owe: tax collected in January + 10% penalty (or $10, whichever is greater) + two months' interest (0.0083 x 2 x sum of tax owed and penalty).

Classifications and Rates

Tax rates paid by businesses depend upon their classification, per Town code, as outlined in the following table.

Code Section Title of Section Tax Rate
8-8 Renting by owner of houses, apartments, or commercial establishments $0.17 per $100
8-9 Public utilities 0.5 of 1% of gross
8-10 Wholesale merchant $0.10 per $100
8-11 Building and loan/savings and loan association and loan agency $50 per year
8-11 Contractors and contracting builder/developer $0.12 per $100
8-11 Financial, real estate, and professional $0.52 per $100
8-11 Repair, personal, and other services $0.22 per $100
8-11 Retail merchant (including restaurants) $0.17 per $100
8-11 Massage parlors $5,000 per year
8-25 Alcoholic beverages - Beer on premises $25
8-25 Alcoholic beverages - Beer off premises $25
8-25 Alcoholic beverages - Wine and beer on premises $37.50
8-25 Alcoholic beverages - Wine and beer off premises $37.50
8-25 Mixed beverages - seating - 50-100 people $200
8-25 Mixed beverages - seating - 101-150 people $350
8-25 Mixed beverages - seating - 151+ people $500
8-25 Mixed beverages - seating - Private/non-profit $350
8-30 Peddlers - On foot $50
8-30 Peddlers - Otherwise than on foot $25
8-32 Taxicabs/motor vehicles for hire $10 per vehicle
8-33 Vending and slot machines vending merchandise $0.15 per $100
8-33 Amusement - 3 machines $25
8-33 Amusement - 4 machines $50
8-33 Amusement - 5 machines $75
8-33 Amusement - 6 machines $100
8-33 Amusement - 7 machines $125
8-33 Amusement - 8 machines $155
8-33 Amusement - 9 machines $175
8-33 Amusement - 10 machines $200

Reporting Gross Receipts

Definition of Gross Receipts

Gross receipts include cash, credits, fees commissions, brokerage charges, rentals, and property of any kind from either sales made or services rendered by a business, profession, trade occupation, vocation, or calling. Gross receipts do not take into account any deductions related to cost of the property sold; cost of materials, labor, or services; rentals; royalties; taxes; interest; discounts paid; or any expenses whatsoever. Gross receipts include all sales made from a place of business within the Town, both to persons within the Town and outside the Town of Vienna.

Calculation of Gross Receipts

The calculation of gross receipts for business license tax purposes coincides with the system of accounts used by the taxpayer and method employed by the taxpayer for federal and state income tax purposes.