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Most businesses operating in the Town of Leesburg are required to have a business, professional and occupation license (BPOL). When receiving a new license, the business pays the license tax for that year, based on an estimate of the gross receipts the business expects to receive through the end of the year. When renewing the business license for the first time, the business will reconcile the gross receipts estimated on the initial license application with actual gross receipts for the previous year. For all subsequent business license renewals, the business will pay the license tax due based on the previous year’s gross receipts.
New Business License Application
Annual License Renewals:
- Businesses that started in the Town of Leesburg less than three years ago:Â
- Complete the business license renewal form
- Â Business that started in the Town of Leesburg more than three years ago:Â
- You will receive a notice to access our Customer Portalto file and pay.
Please Note:
- Business licenses are valid for one calendar year (Jan 1- Dec 31).
- Annual renewals are due by March 1 each year.
- Businesses filing renewals after March 1 are assessed a 10% penalty of tax due.
- Renewals received after April 1 incur interest at a rate of 10% per annum.
For more information about the various payment options available, please visit our Payment Options page.
Questions?
To obtain Business License account and tax information or for questions, send a detailed e-mail to [email protected]. Email responses will be sent within 48 hours of the inquiry.
Tax Info
Town of Leesburg property taxes are now part of a centralized billing and collection being administered by Loudoun County. For these taxes and fees, residents and businesses in the Town of Leesburg will receive combined semi-annual bills that include all county and town taxes and fees as separate line items. Each line item will show the respective county or town tax rate and amount. Taxpayers will remit a single payment for the total taxes and fees to Loudoun County.Â
More information can be found at loudoun.gov/taxes or by calling 703-777-0280.
| Property Tax | 2022 Tax Rate |
|---|---|
| Tax Rate is per $100 of Assessed Value | |
| Real Property Tax | $0.1774 |
| Personal Property Tax | |
| Manufactured Home | $0.1774 |
| Aircraft | $0.001 |
| Motor Vehicles (All classes except Aircraft and Manufactured Homes) | $1.00 |
| Motor Vehicles of eligible elderly and disabled | $0.50 |
| Bank Capital | $0.80 |
| Personal Property Tax Relief (for qualifying vehicles) | 39% |
| Business Tangible Property (all classes of property) | $1.00 |
| Public Service Corporations | |
| Aircraft | $0.001 |
| Motor Vehicles | $1.00 |
| All classes of property except Aircraft and Motor Vehicles | $0.1774 |
| Vehicle License Fee | 2022 Fee |
| Fee applies based on location of each vehicle on January 1 of tax year | $25.00 |
Business Tangible Personal Property
All businesses located within the Town of Leesburg are required to file a Business Tangible Personal Property registration form with the Loudoun County Commissioner of the Revenue. Loudoun County bill and collects business tangible personal property taxes for the Town.
Consumer Taxes
The Town of Leesburg levies the following consumer taxes. These taxes are paid by the consumer at the time of purchase and remitted by the businesses. New businesses need to file applicable registration forms with the Town. Visit the Consumer Taxes page for more information.
- Transient Occupancy–Â 6% local tax on the total room rate plus 3% regional tax.
- Meals & Beverage and Prepared Foods– 3.5%
- Short-Term Rentals – 1%
Business Licenses
Business taxes are administered by the Town of Leesburg Finance Department. Most business license tax rates are based on the business’ gross receipts. There are a few business categories that are subject to a flat tax rate.
More information can be found at the Finance Business Taxes page or by call 703-771-2723.
Apply For A New License
Most businesses, including home-based businesses, operating in the Town of Leesburg are required to have a Business License. Business Licenses are valid for one calendar year (Jan 1 – Dec 31) and must be renewed each year. When receiving a new license, the business will pay the license tax for that year, based on the estimated gross receipts the business expects to receive through the end of the year.
| Business Classifications | 2022 Tax Rate |
|---|---|
| Gross Receipt Tax Rates (% of gross receipts): | |
| Amusements | 0.25% |
| Builders and Developers | 0.10% |
| Business Service Occupations | 0.20% |
| Contractors (Requires a copy of VA State Contractor License) | 0.10% |
| Health Professionals | 0.20% |
| Hotels/Motels, Motor Lodges and Rooming Houses | 0.23% |
| Massage Therapy Locations | 0.20% |
| Merchants Placing Vending Machines | 0.10% |
| Money Lenders | 0.16% |
| Personal Service Occupations/Businesses | 0.20% |
| Public Utilities (Except Cable TV) | 0.50% |
| Repair Service Occupations | 0.15% |
| Retail Merchants | 0.10% |
| Wholesale Merchants | 0.075% |
| Flat Tax Rates | |
| Business with annual gross receipts under $100,000 | $20.00 |
| Building/Savings and Loan Associations | $50.00 |
| Massage Therapy Permits | $25.00 |
| Peddlers/Itinerant Vendors |
$250.00 |
| Solicitor’s Permit – valid for 30 days | $25.00 |
| Additional License Fees | |
| Alcoholic Beverages – ABC | |
| Retail “on” premises wine & beer license | $37.50 |
| Retail “off” premises wine & beer license | $37.50 |
| Retail “on” premises beer license | $25.00 |
| Retail “on” and “off” premises wine and beer license | $75.00 |
| Private non-profit club operating restaurant | $350.00 |
| Brewery License | $500.00 |
| Mixed Beverage Licenses (Restaurants): | |
| 50 – 100 seats | $200.00 |
| 101 – 150 seats | $350.00 |
| Over 150 seats | $500.00 |
| Coin-Operated Amusement Machines: | |
| 1 – 5 machines | $100.00 |
| 6 – 9 machines | $150.00 |
| 10+ machines | $200.00 |