Business Licenses

Business Tax Information

Most businesses located in Caroline County are subject to the Caroline County business tax and each business must apply for a license. Applicable taxes are paid in the commissioner of the revenue’s office.

The license tax is based on the gross receipts (or gross purchases in the case of wholesale merchants), from the previous year (or, for new businesses, the anticipated gross receipts for the year). New businesses must obtain all required licenses prior to beginning.

Existing Businesses

For existing businesses, renewal of a license must be filed in the commissioner’s office or postmarked on or before march 1 of each year to avoid the late filing penalty and interest.

New Businesses

Checklist for new businesses:
  1. Great locations and facts on Caroline County are always available through the Caroline County office of Economic Development. You may reach this office by phone at 804-633-4074 or email Economic Development.
  2. All businesses are required to have zoning approval from the Caroline County Planning and Community Development Department. Plans for a new building and/or renovating of an existing building require issuance of a building permit and you may need to prepare a site plan. For zoning, building permits, sign permits and site plans contact the Planning and Community Development office at 804-633-4303 or via email.
  3. Apply for a fictitious name certificate at the clerk of the circuit court. You may contact them by phone at 804-633-5800.
  4. Apply for a business license by calling 804-633-8042 or by emailing Cindy Cooper.
  5. Retail businesses are required to register for a sales and use tax number from the state of Virginia. The applications may be obtained from the Commissioner of the Revenue’s Office or by phone at 804-367-8037 or on the Virginia Tax website.
  6. Businesses with employees are required to file employee withholding taxes with the federal government and the state of Virginia. Applications are available in the Commissioner’s Office or on either of the following websites:
  7. General partnerships, limited partnerships, corporations (stock and non-stock, professional and foreign), and limited liability companies (domestic, professional and foreign) are all required to register with the Virginia State Corporation Commission.
  8. Businesses located in Caroline County are required to file a Business Personal Property Form. For more information, you may contact us by phone at 804-633-4059 or by email.