COMMISSIONER OF THE REVENUE FAQ

Business License

Do I need a business license?

Generally, if you are receiving monetary compensation for products sold or services rendered you will need a Gloucester County business license. Manufacturers selling at wholesale from place of manufacture are exempt from needing a business license.

Is there a minimum amount of income I can receive before I must obtain a business license?

If you are receiving income for products sold or services rendered you must obtain a business license. Direct Sellers are exempt from the business license fee if their gross receipts are less than $4,000 per year.

What steps must I take before I can apply for a business license?

Follow these steps:

  1. Contact the Planning and Zoning Department at 804-693-1224 to obtain approval to operate your business or home occupation in Gloucester County. Planning and Zoning is located at:
    6489 Main Street
    Gloucester, VA 23061

  2. Contact the Gloucester Health Department at 804-693-2445 if you will sell food or beverages. The Health Department is located at:
    6882 Main Street
    Gloucester, VA 23061

  3. If you will use a trade name (fictitious name), you are required to register that name with the Virginia State Corporation Commission. If you intend to operate your business as a General Partnership, Limited Partnership, Limited Liability Company, Trust or Corporation you must register these entities with the Clerk of the State Corporation Commission. To obtain information on how to register your business or trade name you may visit the State Corporation Commission website.

How do I apply for a business license?

After the above steps are completed applicants must apply for a business license either by mail or in person at:

6489 Main Street
Suite 137
Gloucester, VA 23061

How much will the Business License cost?

Business license fees are based on the gross receipts per calendar year. The minimum business license fee is $10. For all estimated gross receipts of $10,000 or less the fee will be $10. For gross receipts greater than $10,000 but less than $100,000 the fee is $50. For gross receipts of $100,000 or greater the fee is based on a percentage of the gross receipts. See the back of the business license application for the fee schedule.

If I am operating the business from my home, do I need to contact zoning?

Yes, everyone must contact zoning before a business license will be issued. If the business is being conducted from your home you must get permission for a home occupation.

Can I apply for a business license by mail?

You can apply for a business license through the mail as long as you attach the zoning permit, if the business is located in Gloucester County, and a copy of the trade name certification and/or State Corporation Commission certificate, if applicable. Enclose a check made payable to Gloucester County. Mail the information to:

Joanne Harris, Commissioner of the Revenue
6489 Main Street
Suite 137
Gloucester, VA 23061

When does the license have to be renewed?

Business licenses expire December 31 of each year. Business license renewals are due by March 1 of each year. All current businesses will receive the renewal information in the mail in early January.

Do I need an employer Identification Number?

For information on obtaining an employer identification number visit the Internal Revenue Service website.

What form do I file to obtain a Sales Tax Identification Number from Virginia Department of Taxation?

Contact the Commissioner of Revenue's Office or visit the Virginia Department of Taxation website. You can also file the form online.

How do I obtain a Virginia Contractors license?

Effective July 1, 2010 you must have a Virginia Contractors license before a business license will be issued. You must register with the State Board of Contractors to obtain a Virginia Contractor's License. Contact the Board for Contractors by phone at 804-367-8511 or mail to: 

Department of Professional and Occupational Regulation, Board for Contractors
3600 West Broad Street
P.O. Box 11066
Richmond, VA 23230-1066

Visit the Virginia Board for Contractors for further information.

I am an out-of-town contractor, do I need a business license in Gloucester County?

Yes, if the total gross receipts is greater than $25,000 per year in Gloucester County. You must fill out the Business License Application (PDF) and Worker's Compensation Contractor's Certificate (PDF). The Applicant/Ownership Information form may also be applicable. A copy of your State Contractor's License must also be submitted with the application.

Business Property

What is Business Tangible Personal Property?

Virginia State Code Section 58.1-3503(17) defines business personal property as all tangible personal property employed in a trade or a business. Businesses are assessed on, but not limited to:

  • Computer Equipment

  • Equipment

  • Fixtures

  • Machinery and Tools

  • Office Furniture

What is the tax rate?

The rate is $2.95 per $100 of assessed value. The Board of Supervisors sets this rate annually.

What is the due date for filing?

The returns must be filed on or before March 1. The tax bills will be due on June 30 and December 5.

Will an extension be granted for the filing deadline?

A fifteen-day extension may be granted if the request is submitted in writing prior to the March 1 deadline.

Who must file a Business Tangible Personal Property Tax Return?

All businesses in Gloucester County must file a return on or before March 1 of each year. Businesses need to report tangible personal property owned, leased, or in their possession in Gloucester County as of January 1 of each year.

How do I file a Business Tangible Personal Property Return?

You may complete the Return of Business Tangible Personal Property form and mail it to the Commissioner of the Revenue's Office.

Do I have to file if I have no equipment to report?

If you have a business in Gloucester County and you do not own, lease, or possess personal property, you are required to sign and return the form with an attached statement confirming you have no personal property and explaining how you conduct business.

Do I have to file a new business property return each year?

Yes. In order to keep our records accurate, the information needs to be updated each year to reflect any changes that may have occurred.

If my business ended after January 1, do I still need to file a return?

Yes. If you were in business on January 1, you must file the return on or before the due date. You will be responsible for the tax for the remainder of the year. Gloucester County does not prorate.

How is business property assessed?

Gloucester County values business tangible personal property used in a trade or business at a percentage of original cost based on the year of purchase. Property purchased in 2000 and older is valued at 10% of the original cost and property purchased in 2001 and newer is valued at 30% of the original cost. Virginia law requires all property to be assessed, regardless of whether or not the taxpayer files on such property.

Some of my tangible personal property is fully depreciated. Do I have to report these items?

Yes. All business property must be reported, even items that are fully depreciated or expensed for Internal Revenue Service (IRS) purposes. If the IRS does not require you to file a depreciation schedule, attach a list of all your business personal property to the return. Remember to include the date of purchase and the original cost of the property.

What is meant by "original capitalized cost?"

This is the actual cost of the business's tangible personal property before any allowance for depreciation. It includes all costs associated with putting an asset into use (such as sales tax, delivery and freight charges, installation, labor, etc.).

I own personal property that I lease to others for their business use, but my agreement requires them to pay any local taxes that might be assessed. Do I have to report leased property on this form?

Yes. As the owner of the property, you are required to file the return and pay the tax assessment, even if you have a private agreement with your lessee.

I lease tangible personal property from others. Do I have to report these items if the lessor is also reporting them to you?

Yes. By law, you are required to report all property in your possession, including leased property. This information allows us to ascertain that the lessor has reported the property and is properly assessed.

What if I am a sole proprietor and I own the equipment personally?

You must still report any tangible equipment that is used or available for use in your business.

Personal Property

What is considered individual personal property?

Virginia State Code Section 58.1-3503 defines personal property as:

  • Aircraft

  • Automobiles

  • Boats

  • Manufactured Homes

  • Motorcycles

  • Recreational Vehicles

  • Trailers

  • Trucks

What is the personal property tax rate?

The current tax rate for all items of tangible personal property, except boats, is $2.95 per $100 of assessed value. The current tax rate for boats is $0.0000000000001 per $100 of assessed value. The Board of Supervisors sets this rate annually.

When is the personal property tax bill due?

The personal property tax bills are due on June 30 and December 5.

If I move out of Gloucester County or sell my automobile, will my tax bill be prorated?

Gloucester County does not prorate automobiles, trucks, motorcycles, recreational vehicles, boats, trailers or aircraft. You will be responsible for the tax bill for the remainder of the year.

What is PPTRA and how does it affect the taxpayer?

The Personal Property Tax Relief Act (PPTRA) of 1998 was intended to phase out the payment of personal property taxes on certain motor vehicles. The State no longer intends to eliminate the personal property tax, but rather provide a reduction to the taxpayer.

When does a vehicle not qualify for Personal Property Tax Relief Act?

The following instances do not qualify:

  • If more than 50% of the vehicle's mileage for the year is for business purposes

  • On motor homes, trailers, and farm-use vehicles

  • If more than 50% of the depreciation associated with the vehicle is deductible as a business expense

  • If the vehicle's cost is expensed pursuant to Section 179 of the Internal Revenue Service (IRS) code

  • Vehicles with Farm Use or For Hire plates

  • If the gross weight is more than 7,500 pounds

  • If the vehicle is registered in a business name

What do I do if I dispose of a vehicle?

Notify both the Department of Motor Vehicles (DMV) and the Commissioner of the Revenue’s Office immediately if your vehicle has been sold, stolen, donated, or totaled. Virginia DMV requires notification within 30 days of selling, trading, or junking a vehicle by completing the back portion of the vehicle registration form. Once DMV has been notified, you are required to notify the Commissioner of the Revenue. You may notify the Commissioner of Revenue’s Office by filling out the Personal Property Filing Form(PDF).

Do I need to purchase a decal for my vehicle?

Beginning in 2006 Gloucester County will no longer issue decals.

How do I contact the Virginia Department of Motor Vehicles?

Visit the Department of Motor Vehicles (DMV) online. You can contact DMV by phone at 804-497-7100. The mailing address for DMV is: 

Virginia Department of Motor Vehicles
P.O. Box 27412
Richmond, VA 23269

How do I contact the Virginia Department of Wildlife Resources?

Visit Game and Inland Fisheries online. You can reach the Virginia Department of Wildlife Resources by phone at 866-721-6911 or 804-367-6135. The Virginia Department of Wildlife Resources is located at:

4010 West Broad Street
Richmond, VA 23230

I own an antique vehicle with antique/vintage-restricted tags. Do I have to register this vehicle?

Yes, all vehicles need to be registered with Gloucester County. If the vehicle is classified as an antique or vintage and has permanent license plates issued as specified in Virginia State Code Section 46.2-730, then the vehicle is not subject to taxation.

Do I need to register a leased vehicle with Gloucester County?

Any leased vehicle, including business vehicles, garaged in Gloucester County must be registered with our office within 10 days of the date of the lease or from the date the vehicle moved to the County. The lessee is responsible for registering the leased vehicle with our office regardless of the party responsible for the property taxes.

I am a new resident to Gloucester County. How do I register with the County?

The Commissioner of the Revenue welcomes you to Gloucester County. All vehicles should be registered with the Virginia Department of Motor Vehicles (DMV) prior to notifying us. Boats need to be registered with Game and Inland Fisheries (GIF). 

You may file a return anytime after you move to Gloucester County; however, a return is required by March 1 of the first year you were a resident on January 1. Gloucester County does not prorate; therefore, you will be taxed for the entire year on items that you own January 1. 

When must I file a personal property tax return?

For motor vehicles, trailers or boats you must file by March 1 if you have not previously filed a return. Once you have filed you only need to file if: 

  • Your name or address has changed.

  • The location of the property has changed.

  • A change affecting the assessment or levy of the personal property tax.

  • If you sold, traded, or disposed of the current item or have purchased a new item.

All other personal property must be filed by March 1 of each year. Taxpayers failing to file shall incur a penalty of 10% of the tax due according to the Gloucester County Code.

I am in the military. Do I have to pay personal property taxes?

If your legal domicile is Virginia, your vehicle(s) is/are subject to personal property taxes from the locality where you are registered regardless of where the vehicle is garaged during your active military service. If your vehicle is titled in Virginia, but your legal domicile is not in Virginia, your vehicle is not subject to Virginia property taxes. A copy of a current LES statement is required to absolve any liability to Virginia. This statement must be filed with us each year. 

Beginning in November 2009 spouses of servicemen who have the same legal residence of their servicemen spouse, who are here accompanying their serviceman spouse will receive the same benefit.

What do I do if I have purchased a new vehicle?

First, you must notify the Department of Motor Vehicles (DMV) and register the vehicle in your name. Then register the vehicle with the Commissioner of Revenue. You must file the Personal Property Filing and Registration form with this office by March 1 of the next tax year.

Real Estate Tax

I have a question related to how much tax I remit annually. Do I seek answers from the Assessor or Board of Supervisors?

The value is used as the "basis" for the tax, however, it does not determine how much "tax" you remit to the County annually. The Board of Supervisors annually adopts a budget based on its opinion of the needs of the County and the amount of the "tax" assessed is a result of this process.

What are the Commissioner’s duties as they relate to real estate?

The Commissioner of the Revenue is the Real Property Tax Administrator for the County as such we maintain all records of ownership based on deed transfers, wills, chancery and special warranty deeds, create new parcels based on recordation in the Clerk of Circuit Courts, assess annually all taxes on each taxable parcel, supplement and exonerate all changes in value, maintain tax maps, administer all tax exemptions and special assessment programs of the County and State. In addition, we oversee the Public Service taxation and Bank Franchise validation for the Commonwealth.

How do the values listed in the Land Book differ from the values found on the Real Estate Assessment website?

The values listed on the Land Book are static values as required by state law and are used for purposes of taxation effective January 1 of each calendar year. The Real Estate Assessment Department continues to update their records after January 1 to reflect changes in acreage, new construction, Board of Equalization reviews and factual errors of record.

How do tax maps differ from the GIS Mapping?

Tax maps are updated annually as new plats are recorded in the Circuit Court Clerk's Office and used for the purpose of creating each parcels unique identifiers or Tax Map Numbers, relate the ownership record to their approximate location within the boundaries of the County and are used as a visual reference for property owners, surveyors and the like. Geographic Information Systems (GIS) maps are intelligent data sets used for analyzing or identifying specific information such as flood designations, sanitary districts, zoning, mosquito control districts as well as being used by various departments of the County and State for analysis of data.

What is the purpose of the Land Use Program?

The purpose of the program is to preserve land where real property is specifically devoted to agriculture, forestry and horticultural uses. The program is designed to defer the fair market value and in its place assign a special assessment based strictly on use value versus market value. Market Value represents the highest and best use of real property where Special Assessments for Land Preservation represent limited uses which benefit all citizens. When real property changes from its limited use to the highest and best use, the difference in value or deferment in value assigned through special assessment is taxed for the current and five previous tax years. For example, when parcels change from Forestry or Farm use to residential developments.

Why does the mailing address on my real estate record differ from other property records in the County?

All mailing addresses are maintained based on the recorded title of property being assigned to its specific ownership. When this office receives a deed or other recorded document from the Circuit Court Clerk's Office a mailing address is listed on the recordation. Often times attorneys or title companies inadvertently list the wrong address on the recordation and for this reason you should verify with your attorney or title company the mailing address you desire to use in this transaction. If it is incorrectly listed, then you can file a change of address form with our office.

Why are some properties tax exempt?

In accordance with Title 58.1 Chapter 36 of the Virginia Code real property as delineated in the statute are exempt from taxation by classification or designation. The state code tax exemptions are based on specific "uses" and this office ensures those "uses" are being adhered to prior to granting an exemption. The term exempt by classification refers to real property used by a specific group such as a church, to be exempt by designation a governing body must specify the property owner by name. Property owned by a specific group is not automatically exempt based on ownership name, but that the owner is "using" the property for the exempt purpose of the organization. In order to receive the exemption a letter and/or application is required and in certain cases approval by the Board of Supervisors.

How are tax relief programs administered?

Tax relief programs have qualifications that are either listed in the Code of Virginia, Title 58.1 or the County Code of Gloucester. This office is the administrator for the programs; however, the qualifications and policies that determine whether and individual qualifies are codified in the State and County Codes.

Why does my tax bill indicate I have an additional tax to the nominal rate assessed all other property?

If your home lies within the Mosquito District or one of the two Sanitary Districts located in the County an additional tax rate is applied to the value according to ordinances adopted by the Board of Supervisors.

State Income Tax

What is the due date for my Virginia Income Tax Return?

For calendar year filers the due date for your Virginia Income Tax Return is May 1. If the due date falls on Saturday, Sunday, or legal holiday, you may file your return on the next business day. The United States Postal Service postmark is used to verify the date your return is mailed. If you are a fiscal year filer, your return is due the 15th day of the fourth month, following the close of the fiscal year. See Instruction Booklet Page 3 for more information on fiscal year filers.

Do I need to file a Virginia State Tax Return?

For the tax year 2022 you must file if you:

  • are single and your Virginia Adjusted Gross Income is $11,950 or more.

  • married filing jointly and your Virginia Adjusted Gross Income is $23,900 or more.

  • are married filing separate and your Virginia Adjusted Gross Income is $11,950 or more.

Complete Form 760, Line 1 through Line 9 to determine your Virginia Adjusted Gross Income.

How can I file my Virginia State Tax Return?

You may electronically file or use paper forms to file your State Income Tax Return. There are three e-File options to choose from: Virginia Free File, Paid e-File and Virginia Free File fillable forms. Please visit the Virginia Tax website to find our more about these programs. 

If you wish to file paper returns you may refer to the back cover of the 760 Instruction booklet to find the address to mail a paper return. The fastest way to file is electronically. If you file online please do not send a paper copy of your return.

When can I expect my Virginia State Tax Refund?

If you file your return electronically your refund will typically be issued in about one week. If you file your tax return on paper your refund will typically be issued in about four weeks from the date it is received.

How can I check on my Virginia State Tax Refund?

At the filing website you may check the status of your refund even if you did not file using online filing. You may use your touch tone phone to call Teletax at 804-367-2486 for the automated refund tax service, or you may call the Gloucester County Commissioner of Revenue's Office at 804-693-3451.

I moved into or out of Virginia during the taxable year. What tax returns do I file?

Generally, you will need to file the Virginia part-year resident form, Form 760PY. See Page 5 of the 760 Instruction booklet for more information.

Where do I get Virginia State Income Tax Forms?

You may download forms from the Virginia Department of Taxation's website. You can request forms and instructions from the Virginia Department of Taxation's Forms Department by calling 804-440-2541. The Department of Taxation will no longer send forms to this office for distribution. For Customer Service call 804-367-8031.

Where do I get Federal Income Tax forms?

You can obtain Federal Tax forms from the Internal Revenue Service (IRS) website. IRS will no longer send forms to this office for distribution. The only way to obtain a form will be to call and request the form directly from the IRS or to visit their website. For Forms and publications call 800-829-3676. For tax assistance call 800-829-1040.

Will I be penalized if I am due a refund, but my return is filed late?

No, there is no penalty assessed if you are due a refund, even if you file your return after the due date. However, you must file a return within three years of the original due date in order to claim your refund.

What are the filing requirements for Estimated Income Tax Payments?

If your Virginia income tax liability, after subtracting income tax withheld and any allowable credits, is expected to be more than $150, then you must make estimated tax payments on Form 760ES (or have additional income tax withheld throughout the year from your wages or other income). For more information, see Form 760ES. You are not required to file Form 760ES if: you are single and your expected Virginia adjusted gross income is less than $11,950, you are married and your combined expected Virginia adjusted gross income is less than $23,900, or you are married (filing separately) and your separate expected Virginia adjusted gross income is less than $11,950. See the Estimated Income Tax Worksheet on page 3 of Form 760ES.

Due dates for 2023 Virginia Estimated Tax are: 

  • May 1, 2023

  • June 15, 2023

  • September 15, 2023

  • January 15, 2024

If the due date falls on Saturday, Sunday, or legal holiday you may file your voucher on the next business day.