Businesses Tax, Fee, and License Descriptions/FAQs

Below you will find all City of Richmond locality taxes pertaining to business operation in the city. Tax categories are complete with tax descriptions, frequently asked questions, necessary forms, and links to external information. If you have additional questions, please contact the Department of Finance.

Admissions Tax 

Admissions taxes are collected from each person who pays an admission charge of fifty cents ($.50) or more to any place of amusement or entertainment.

Pay Admissions Taxes Online

Admissions Tax Key Resources

Admissions Tax Frequently Asked Questions (FAQs)

What types of events are required to collect and remit the Admissions Tax to the City?
Examples of the types of events that would be required to collect the Admissions Tax would be a circus, a fair,
any type of sporting event, an automobile race and a theatrical performance. Also, businesses such as
restaurants, hotels and the like that charge an admission fee to enter the establishment for an event, e.g. a cover
charge or other such entrance charges, would be required to collect and remit the Admissions Tax for such
charges. If there are any questions regarding the collection of the Admissions Tax, please contact the Assessment
Office at (804) 646-7000.

What is the Admissions Tax rate?
Seven percent (7%) of any charge for admission to any place of amusement or entertainment where the admission
fee is fifty cents ($.50) or more.

What is the due date of Admissions Taxes?
Admissions Tax remittances are due on the 20th day of the month following the month in which they were collected.
For example, admissions taxes collected in January are due to be remitted to the City by February 20.

How are Admissions Taxes reported and paid to the City of Richmond?
The Department of Finance provides businesses that may be subject to the Admissions Tax a coupon booklet
that has a coupon for each month. The business entity completes the coupon by recording the gross charges for
admissions collected in the preceding month and calculates the tax amount due. The coupon, i.e. remittance
advice, is sent to the Collection Division of the Department of Finance with the payment of the tax amount due.

Are there any charges for remitting the Admissions Tax payment late?
Yes. Failure to file the Admissions Tax coupon and remit the payment by the due date (20th of the month following
the month in which it was collected) is subject to the same penalty and interest as other late tax payments: 10%
penalty and a statutorily defined interest rate per annum, currently 5% as of 2015.

Is there a penalty for not remitting Admission Tax payments?
Yes. The Admissions Tax is considered a trust tax. That is, the business is collecting the tax on behalf of the City
from its patrons and holding it in trust for the City of Richmond. Failure to collect the tax or the failure to remit the
taxes collected is subject to severe legal actions by the City to enforce the collection and remittance of the
Admissions Tax.

Are there any exemptions to the Admissions Tax?
Yes. No admissions tax shall be collected by museums, botanical or similar gardens, or zoos pursuant to the Richmond City
Code.

How do I appeal a determination regarding the assessment of Admissions Taxes?
An administrative appeal may be filed concerning Admissions Taxes with the Director of Finance of the City of
Richmond at the following address:

     City of Richmond
     Attn: Director of Finance
     Room 1003, City Hall
     900 East Broad Street
     Richmond, VA 23219

A judicial appeal must be filed with the Richmond Circuit Court at the following address:

     400 North Ninth Street
     John Marshall Courts Building
     Richmond, VA 23219

Other Useful Sources of Information Regarding the Admissions Tax 

Bank Franchise Tax

The Bank Franchise Tax is paid by banks based on the net capital of the bank as defined in Virginia Code § 58.1-1205.

Bank Franchise Tax Frequently Asked Questions (FAQs) 

What is the Bank Franchise Tax?
A tax on the net capital of banks and trust companies in lieu of all other taxes except for real and personal property taxes enumerated in Virginia Code § 58.1-1203, retail sales and use taxes in Virginia Code § 58.1-600 et seq., recordation taxes under Virginia Code § 58.1-800 et seq., motor vehicle sales and use taxes under Virginia Code § 58.1-2400 et seq., watercraft sales and use taxes under Virginia § 58.1-1400 et seq., aircraft sales and use taxes under Virginia Code § 58.1-1500 et seq., taxes properly assessable upon users of utility services, and local license taxes in connection with the sale of tangible personal property sold by banks in connection with promotions or otherwise.

What is the Bank Franchise Tax rate?
The state bank franchise tax rate is $1 per $100 of net capital. The local tax rate for the City of Richmond is 80 percent of the state tax rate, or $.80 per $100 of net capital.

What if a bank has branches located outside the corporate limits of the City of Richmond?
If a bank has offices in the City of Richmond and one or more political subdivisions in the Commonwealth of Virginia, the bank franchise tax is assessed based on the percentage of the total deposits of the bank, or offices located inside the City of Richmond, to the total deposits of the bank as of the end of the preceding year. What if a bank has not been in business all of the preceding calendar year? If a bank did not operate for the full twelve month period preceding the January 1 tax date, the bank franchise tax is prorated as follows, based on when the bank began transacting business:

  1. On or before March 31, the full bank franchise tax is assessed, or $1 per $100 of net capital.
  2. April 1 – June 30 – 75% of the full tax amount, or $.75 per $100 of net capital.
  3. July 1 – September 30 – 50% of the full tax amount, or $.50 per $100 of net capital.
  4. October 1 – December 31 – 25% of the full tax amount, or $.25 per $100 of net capital.

What is the due date of the Bank Franchise Tax Return?
The filing date for the Bank Franchise Tax Return with the City of Richmond is March 1.

What is the due date for the payment of Bank Franchise Taxes to the City of Richmond?
The due date of Bank Franchise Taxes in the City of Richmond is June 1 of each tax year. What is the penalty for the late payment of Bank Franchise Taxes? The penalty for the failure to pay the Bank Franchise Tax by the June 1 tax due date is five percent (5%) of the tax amount due. If the Director of Finance is satisfied that such failure is due to providential or other good cause, such return and payment of tax shall be accepted exclusive of such penalty, but with interest determined in accordance with Virginia Code § 58.1-15.

Other Useful Sources of Information Regarding the Bank Franchise Tax

Business Licenses 

Owners of businesses within the Richmond city limits are required to obtain a Richmond business license annually. The business license identifies the business and serves as base for imposing business taxes.

New businesses in the city must obtain a license within 30 days of the date of opening.

Before you make the business license renewal, you must obtain your "Certificate of Zoning Compliance". Contact Planning and Development Review for more information.

Business Licenses Key Resources

Steps to Obtaining and Renewing Business Licenses 

If the Business Is New In the Current Calendar Year:
Basis: Indicate estimate of expected gross receipts (fees, contracts, earnings, etc.,) from date business opened to December 31st.

If the Business Began on or before January 15th of the Prior Calendar Year:
Basis: Indicate actual gross receipts (fees, contracts, earnings, etc.) from the date the business opened to December 31st.

If the Business Began After January 15th of the Prior Calendar Year:
Basis: Indicate estimate of expected gross receipts (fees, contracts, earnings, etc.) for the current calendar year.

Calculating Total Tax:
Enter the Total Gross Receipts in the Gross Receipts Column on the application form.

Tax Calculation

  • If basis is less than $5,000, no tax or fee is due.
  • If basis is between $5,000 and $99,999.99, only $30.00 fee is due.
  • If basis is $100,000 or more, multiply basis by tax rate to determine amount due.

The total tax or fee due will be calculated based on amount(s) recorded in the basis column.

Payment:
Return bottom portion of the application with your payment payable to the City of Richmond by March 1. The application must be signed in order for the license to be valid.

Special Cases - Determining Gross Receipts:
Wholesale Merchants may use purchases to determine gross receipts.

Business Tax Rates and Flat Fees

2019 Business License Tax Rates on Gross Receipts of $100,000 or More

Service Rate
Professional Service $0.58 per $100
Personal Service $0.36 per $100
Retail Merchant $0.20 per $100
Wholesale Merchant (Based on Purchases) $0.22 per $100
Contractor (Certification Required) $0.19 per $100
Repair Service $0.36 per $100
Restaurant (Health Permit Required) $0.36 per $100

Flat Rate Fees

Service Flat Fee
Beer & Wine $75
Itinerant Merchant $500
Peddlers* $300
Sidewalk Vendors* $300

* All Vendors must provide a current copy of Commercial Liability Insurance. The city of Richmond must be named as co-insured. All Food Vendors must provide a current copy of "Health Certificate." For all vendors located within the "Central Business District," please contact the Tax Enforcement Office prior to renewal at (804) 646-7000.

Mixed Beverages - Flat Fee Based on Seating Capacity

Seating Capacity Flat Fee
1-100 Seats $200
101-150 Seats $350
Over 150 Seats $500

Business License and Tax Frequently Asked Questions (FAQs)

Do I need a license to operate my business in the City of Richmond?
YES, in most cases any person, firm, corporation, LLC or other form of business entity is required to obtain a business license before they begin conducting business in the City of Richmond. For more detailed information regarding the activity in which you will be engaged and a determination concerning its taxable status, please contact our Assessment Office at 804-646-7000.

When must I get a business license?
A new business is required to obtain a business license prior to beginning business in the City. A business that is renewing its business license must do so before March 1.

What is the cost of a business license?
The cost of a business license depends on several factors: (1) the “gross receipts” of the business and (2) the nature of the business activity, or activities, in which the business is engaged.

Gross Receipts Business License Cost
$5,000 or less $0.00
$5,001-$99,999 $30 License Fee
$100,000+ Gross receipts x tax rate applicable to business type

What are the types of business subject to the BPOL tax and what are the tax rates applicable to each one?
The major business types are noted in the table below. However, there are other business types that have fixed rate licenses, including but not limited to, Beer & Wine and Mixed Beverage licenses, Itinerant Merchants, Peddlers & Sidewalk Vendors and Public Dance Halls. Fixed rate licenses may be in addition to the license applicable to one of the business types noted below.

Service Rate
Professional Service $0.58 per $100
Personal Service $0.36 per $100
Retail Merchant $0.20 per $100
Wholesale Merchant (Based on Purchases) $0.22 per $100
Contractor (Certification Required) $0.19 per $100
Repair Service $0.36 per $100
Restaurant (Health Permit Required) $0.36 per $100

What if my business is involved in more than one type of business activity?
Each business location and each business activity is subject to the business license tax. A business engaged in more than one activity, e.g. retail and wholesale, may elect to report all of their receipts at the higher rate category instead of separating the receipts and reporting them by each individual category.

What information do I need to have to apply for a business license?

  • Name in which business is to be licensed (licensee name): For example, ABC Corp., Jones Brothers LLC, Bob Jones (sole proprietor) or Smith and Jones (partnership).
  • Trade name of business, if different than name of licensee: Businesses operating under a name other than that of the licensee must register the business name with the Richmond
    • If the trade name is not registered with the SCC, we can only process the business license application in the name of the licensee.
  • Address where business is to be located: If there is a mailing address different than the business address, we will need the mailing address as well. Note: A business with multiple locations requires a business license for each location.
  • Type of business: Describe the nature of the business you will be conducting in the City of Richmond. The more accurately you describe the nature of your business, the more accurate we can be in establishing your business in the proper type and class for tax purposes.
  • ID number: Depending on the type of business, the ID number may be your Social Security number or a Federal EIN issued by the Internal Revenue Service.
  • Begin Business Date: The date on which the business started operating or will begin operating in the City of Richmond.
  • Business Entity Type: Individual, Partnership, Corporation, Other (LLC, LLP)
  • Zoning Certificate: We communicate with the Department of Planning and Development Review to ensure that anyone seeking to obtain a business license complies with the zoning laws in the City before we issue a business license. Virginia law also requires that we do this.
  • Contractors: You are required to complete the Virginia Workers’ Compensation Insurance regulations before we issue you a business license. Any contractor who accepts a project of $1,000 or more must register with the State Board of Contractors. A city business license is not a substitute for the Virginia Contractor’s License. Note: A non-City contractor who performs work in excess of $25,000 during the calendar year is required to report those receipts and obtain a business license with the City of Richmond. Permit(s) Required – Depending on the nature of the business to be conducted, one or more of the following permits may also be required prior to the issuance of a business license:
    • Building Permits for Contractors:
      • Health Permit – Restaurants and other Vendors selling food to the public, etc
      • ABC License – Businesses selling alcoholic beverages that are required to obtain an ABC License from the Virginia Alcoholic Beverage Control Board.
      • Public Dance Hall Permit – Requires an application to the CAO and the payment of a separate, nonrefundable processing fee of $100.00, plus other information regarding the applicants, managers and others responsible for the operations of the public dance hall, prior to issuance of a business license.
  • Financial Data: Initially, most businesses must estimate their gross receipts for tax purposes. This is the amount of revenue you expect to earn from the begin business date to the end of the tax year, December 31. Until the business has been in business for a full calendar year, it will estimate the receipts for the second year as well.
  • Beginner’s Adjustments: Businesses that have estimated their gross receipts for business license tax purposes will report the actual receipts earned during the period of the estimate and either pay any additional tax that may be due, if the actual receipts are greater than the estimate, or receive a refund should the actual receipts be less than the estimate on which they based their tax payment.
  • Signature: Your signature on the application is necessary as you are attesting to the accuracy and truthfulness of the statements and information on the application.

Other Useful Sources of Information Regarding Business Licensing and Taxes:

Business Licenses (Peddler/Sidewalk Vendor)

Steps to Acquiring a Peddler/Sidewalk Vendor License:

  1. Obtain approval for location if seeking to operate within the Central Business District.
  2. Obtain commercial “liability insurance” for vendor operations, with a minimum coverage of $300,000 (three hundred thousand) with the City of Richmond as co-insured (mandatory). Must provide copy of Certificate of Insurance (COI).
  3. A Health permit is required for food sales contact the Virginia Department of Health at 400 E Cary St., Richmond VA (804) 205-3500 for more information on obtaining a health certificate.
  4. Selling products such as ice cream, snow cones, smoothies contact the Virginia Department of Agriculture (804) 786-1452.
  5. Obtain a Virginia Tax Account-Virginia Department of Taxation. Hard copy available at 1957 Westmoreland St., Richmond VA. (January – May Only) https://www.tax.virginia.gov/ (804) 367-8037 or year round at https://www.tax.virginia.gov/ 804-786-1985 or 804-367-8037.
  6. A Federal tax identification number is required if you are not using your social security number. Internal Revenue Service (IRS) www.irs.gov (866) 816-2065.
  7. Filing of Certificate of Assumed Name & Partnerships from SCC located in person at 1300 East Main Street and online at www.scc.virginia.gov.
  8. A vendor license is $300.00; each additional stand/cart operating under the same license is $50.00. The license covers one calendar year January 1 to December 31. Renewals are due by March 01.
  9. After purchasing a license you will receive a plate (to be displayed on your cart/stand) while vending in the City of Richmond.
  10. To renew/apply for a vendor/peddlers license, the required documentation must be provided:
    • Valid insurance policy
    • Current health certificate
    • All meal taxes paid current
  11. Please read the following information and relevant sections of the city code (linked at the bottom of this section) to learn more about peddling and sidewalk vending in the City of Richmond.

Peddler/Sidewalk License Key Resources

Business License (Peddler/Sidewalk Vendor) and Tax Frequently Asked Questions (FAQs)

Do I need a license to peddle or be a sidewalk vendor in the City of Richmond?
YES, in most cases any person, firm, corporation, LLC or other form of business entity is required to obtain a business license before they begin conducting business in the City of Richmond. For more detailed information regarding the activity in which you will be engaged and a determination concerning its taxable status, please contact our Assessment Office at 804-646-7000.

When must I get a business license?
A new business is required to obtain a business license prior to beginning business in the City. A business that is renewing its business license must do so before March 1.

Are peddlers and sidewalk vendors subject to the BPOL tax?

No. Some businesses are not subject to the BPOL tax but instead have fixed rate licenses, including but not limited to, Beer & Wine and Mixed Beverage licenses, Itinerant Merchants, Peddlers, Sidewalk Vendors, and Public Dance Halls. The flat rate fees for a peddler and sidewalk vendor licenses are as follows:

Flat Rate Fees

Peddlers* $300
Sidewalk Vendors* $300

What if my business is involved in more than one type of business activity?
Each business location and each business activity is subject to the business license tax. A business engaged in more than one activity, e.g. retail and wholesale, may elect to report all of their receipts at the higher rate category instead of separating the receipts and reporting them by each individual category.

What information do I need to have to apply for a business license?

  • Name in which business is to be licensed (licensee name): For example, ABC Corp., Jones Brothers LLC, Bob Jones (sole proprietor) or Smith and Jones (partnership).
  • Trade name of business, if different than name of licensee: Businesses operating under a name other than that of the licensee must register the business name with the Richmond
    • If the trade name is not registered with the SCC, we can only process the business license application in the name of the licensee.
  • Address where business is to be located: If there is a mailing address different than the business address, we will need the mailing address as well. Note: A business with multiple locations requires a business license for each location.
  • Type of business: Describe the nature of the business you will be conducting in the City of Richmond. The more accurately you describe the nature of your business, the more accurate we can be in establishing your business in the proper type and class for tax purposes.
  • ID number: Depending on the type of business, the ID number may be your Social Security number or a Federal EIN issued by the Internal Revenue Service.
  • Begin Business Date: The date on which the business started operating or will begin operating in the City of Richmond.
  • Business Entity Type: Individual, Partnership, Corporation, Other (LLC, LLP)
  • Zoning Certificate: We communicate with the Department of Planning and Development Review to ensure that anyone seeking to obtain a business license complies with the zoning laws in the City before we issue a business license. Virginia law also requires that we do this.
  • Contractors: You are required to complete the Virginia Workers’ Compensation Insurance regulations before we issue you a business license. Any contractor who accepts a project of $1,000 or more must register with the State Board of Contractors. A city business license is not a substitute for the Virginia Contractor’s License. Note: A non-City contractor who performs work in excess of $25,000 during the calendar year is required to report those receipts and obtain a business license with the City of Richmond. Permit(s) Required – Depending on the nature of the business to be conducted, one or more of the following permits may also be required prior to the issuance of a business license:
    • Building Permits for Contractors:
      • Health Permit – Restaurants and other Vendors selling food to the public, etc
      • ABC License – Businesses selling alcoholic beverages that are required to obtain an ABC License from the Virginia Alcoholic Beverage Control Board.
  • Signature: Your signature on the application is necessary as you are attesting to the accuracy and truthfulness of the statements and information on the application.

Other Useful Sources of Information Regarding Business Licenses (Peddler/Sidewalk Vendor):

City Code -- Chapter 6/Article VIII. - Peddlers

City Code -- Chapter 6/Article IX. - Sidewalk Vendors

    Business Personal Property Tax 

    The tangible personal property tax is a tax based on the value of the property, commonly referred to as an ad valorem tax. Tangible personal property is the property of businesses in the city of Richmond.

    Business Personal Property Tax Key Resources

    Business Personal Property Tax Frequently Asked Questions (FAQs)

    What is considered business personal property?
    Personal property, e.g. furniture, fixtures and equipment, that is used or employed in a trade or business, including computer equipment. This does not include vehicles used in the business, as these are separately assessed. Personal property used in a manufacturing business is a separate class of personal property that is subject to Machinery & Tools Taxes.

    How are business personal property taxes assessed?
    Business personal property is self-assessed by the owner of the property based on the original cost of the property, the year it was acquired and the type of property. There are two types of business personal property: (1) Furniture, Fixtures and Equipment and (2) Programmable Computer Equipment. Below are the tables for the assessment ratios for each of these classes of business personal property:

    Furniture, Fixtures and Equipment

    Year Assessment Ratio (%)
    1 70
    2 60
    3 50
    4 40
    5 30
    6+ 20

    Programmable Computer Equipment

    Year Assessment Ratio (%)
    1 70
    2 60
    3 30
    4 15
    5 10
    6+ 5

    What is the process for reporting and paying business personal property taxes in the City of Richmond?
    The filing and payment of business tangible personal property taxes in the City of Richmond is a two-step process: 

    Step 1: The business completes a Business Tangible Personal Property Tax Return, including a fixed asset schedule and schedule of leased equipment, and files the return with the City of Richmond on, or before, March 1 of each tax year.

    Upon receipt of the tax return, the Department of Finance enters the data in the City’s Revenue Administration System and issues a tax bill to the business, or property owner in the case of leased equipment.

    Step 2: Remit payment of the taxes due, as presented on the Tax Return and subsequent bill from the City of Richmond on or before June 5.

    Please contact our Revenue Administration personnel at (804) 646-7000 in the event you do not receive either the tax return or bill prior to the date it is due to be filed or taxes remitted.

    What if I do not receive either the Tax Return or Tax Bill from the City? Both Virginia and City law place the responsibility for obtaining the necessary information to file and remit taxes by the due date(s) on the taxpayer without being called upon to do so by the local tax official. Our responsibility is to notify taxpayers, in a paper of general circulation, of the tax due dates and issue tax bills not less than fourteen (14) days prior to the due date. The Department of Finance advertises the tax due dates in several local newspapers, as well as on our City web site and issues tax bills to the address of record in our system thirty (30) days before the due date.

    What is the penalty for failure to file a tax return or payment by the due date?
    There is a ten percent (10%) penalty for the failure to file the tax return and/or remit the taxes by the applicable due date(s). There is an additional five percent (5%) penalty for failure to remit the taxes within sixty (60) days of the tax due date.

    In addition to the penalty, ten percent (10%) per annum interest is assessed on the taxes not remitted by the due date. Interest is calculated on the total of the tax plus the 10% penalty.

    What if I do not agree with the assessed value of my property? Can I appeal the tax assessment?
    Yes. There are several options available for a taxpayer to appeal their property tax assessment:

    • An administrative appeal may be filed with the Director of Finance (Director) of the City of Richmond.
    • Upon receipt of a Final Local Determination issued by the Director, you may file an appeal with the Tax Commissioner of the Virginia Department of Taxation (TAX).
    • At any point in the process, an appeal may be filed with the Richmond Circuit Court.

    Other Useful Sources of Information Regarding Business Licensing and Taxes:

    Cigarette Tax

    The Cigarette Tax is a tax levied and collected by sellers and dealers of packaged cigarettes. The tax is imposed through the purchasing of stamps by sellers and dealers which must be affixed to cigarette packs if they are to be sold in the City of Richmond. The current tax rate for cigarettes is $0.025 per cigarette or $0.50 per pack of twenty cigarettes.

    Cigarette Tax Key Resources

    Cigarette Tax Frequently Asked Questions (FAQs) 

    Is there a floor tax associated with the cigarette tax?
    Yes. As of July 1, 2019 all cigarettes sold within the city limits of Richmond must have a locality stamp supplied by the City of Richmond. Distributors are purchasing heat applied stamps and retailers will see these in the near future. However, retailers must buy stick on stamps for cigarette packages that do not have heat applied stamps.

    Where can I obtain cigarette tax stamps?
    Every dealer and seller in the city shall have the right to buy such stamps from the Director of Finance and to affix the same to packages of cigarettes. These stamps can be purchased via mail using the distributor or retailer form or can be purchased in person from the following location:

    • City Hall – 900 E. Broad Street, Room 102

    What forms of payment are accepted for cigarette tax stamps?
    Payment for cigarette tax stamps is accepted in a variety of forms including personal or business checks, cashiers’ checks, cash, credit/debit cards, and wire transfer. Please note that personal or business checks must clear prior to order fulfillment – if you require cigarette tax stamps immediately another form of payment is preferred. 

    What is defined as a cigarette or package?
    A cigarette means any slender roll of cut tobacco enclosed in paper and meant to be smoked.

    A package (more colloquially referred to as a pack) means any box, can, or other container of any cigarettes, regardless of the material from which such container is made, to which the internal revenue stamp of the United States government is required or was formerly required to be affixed and in which retail sales of such cigarettes are normally made or intended to be made.

    As a dealer or seller, what does this mean for my cigarette inventory and record keeping?
    Every local dealer and seller shall maintain and keep, for a period of two years, records, books, and invoices of cigarettes sold and delivered by such dealer or seller. These records, books, and invoices of cigarettes sold must be made available to the Finance Department, upon demand, at all reasonable times. Every local dealer and seller must make any and all of its cigarettes available for examination at any location where the same are placed, stored, sold, offered for sale, or displayed for sale.

    Is there a penalty for nonpayment of the cigarette tax?
    Yes. For any amount of the imposed tax found to be overdue and unpaid there will be a penalty of ten percent as well as interest due on the total amount of nine percent per year. In addition, if the Finance Department discovers any cigarettes, in quantities of more than six cartons, within the city that are subject to the cigarette tax and do not have affixed cigarette tax stamps, the Finance Department may  seize such cigarettes. These cigarettes will be deemed forfeited to the City and, after notice, subject to sale. No credit from such sale shall be allowed towards any tax or penalties and interests owed.

    Any person violating any provision of the City of Richmond cigarette tax ordinance shall be guilty of a Class 1 misdemeanor.

    Other Useful Sources of Information Regarding the Cigarette Tax 

    Daily Rental Property Tax

    The Daily Rental Property Tax (Daily Rental Tax) is a tax levied and collected by "daily rental businesses" from the lessee of the daily rental property at the time of the rental. The Daily Rental Tax is in lieu of the tangible personal property tax on daily rental property.

    Daily Rental Property Tax Frequently Asked Questions (FAQs)

    What is Short-term Rental property?
    All tangible personal property held for rental and owned by a person engaged in the short-term rental business. Virginia Code §58.1-3510.4

    What is a short-term rental business?
    There are two types of businesses that are defined as “short-term rental” businesses in the Code of Virginia and Richmond City Code:

    1. A business in which not less than 80 percent of the gross rental receipts of such business during the preceding year were from transactions involving the rental of short-term rental property, other than heavy equipment property, for periods of 92 consecutive days or less, including all extensions and renewals to the same person or a person affiliated with the lessee; or
    2. A business in which not less than 60 percent of the gross rental receipts of such business during the preceding year were from transactions involving the rental of heavy equipment property for periods of 270 consecutive days or less, including all extensions and renewals to the same person or a person affiliated with the lessee. "Heavy equipment property" means rental property of an industry that is described under code 532412 or 532490 of the 2002 North American Industry Classification System as published by the United States Census Bureau, excluding office furniture, office equipment, and programmable computer equipment and peripherals as defined in Virginia Code § 58.1-3503 A 16.

    What is the Short-term Rental Property Tax rate in the City of Richmond?
    For short-term rentals that meet definition (1) above, the Short-Term Rental Property Tax rate is one percent (1%) of the gross rental proceeds. For those that meet definition (2) above, the Short-term Rental Property Tax rate is one and one-half percent (1½ %) of the gross rental proceeds.

    What is the due date of Short-term Rental Property Taxes in the City of Richmond?
    Short-term Rental Property Taxes are remitted to the City of Richmond on a quarterly basis as follows:

    Quarter Ending Tax Due Date
    March 31 April 20
    June 30 July 20
    September 30 October 20
    December 31 January 20

    How does a business qualify as a short-term rental business with the City of Richmond?
    A business qualifies as a short-term rental business by (1) completing an application that provides the Department of Finance with the necessary information to determine that the business meets one of the two definitions in the Virginia Code as a short-term rental business and (2) receipt of a certificate of registration signed by the Director of Finance for the City of Richmond.

    Can a short-term rental business lose its certification as a short-term rental business?
    Yes. In the event the Director of Finance makes a written determination that a rental business previously certified as short-term rental business has failed to meet either of the tests set forth in Code of Virginia, § 58.1-3510.4 B during a preceding tax year, such business shall lose its certification as a short-term rental business.

    What are the consequences of a short-term rental business losing its certification as a short-term rental business?
    When a business loses its certification as a short-term rental business, all of the rental property of the business is subject to the business personal property tax for the tax year in which such certification is lost and any subsequent tax years until such time as the rental business obtains recertification.

    Can a business that loses its certification as a short-term rental business be recertified?
    Yes. A rental business that has been decertified shall be eligible for recertification for a subsequent tax year upon a showing that it has met one of the tests provided in subsection (B) of Code of Virginia, § 58.1-3510.4 for at least ten months of operations during the present tax year.

    Are there any exemptions from the Short-term Rental Property Tax?
    Yes. The following rentals are exempt from the Short-term Rental Property Tax:

    1. Rentals by the commonwealth, any political subdivision of the commonwealth or the United States; or,
    2. Any rental of durable medical equipment as defined in Code of Virginia, § 58.1-609.7; or
    3. All exemptions applicable in Code of Virginia, § 58.1-600 et seq. shall apply to the short-term rental property tax. 

    Other Useful Sources of Information Regarding Daily Rental Property Tax

    False Alarm Fees 

    The City of Richmond has been actively outsourcing the administration, billing, and collections of false alarms.

    These enhanced services are designed to increase customer service and raise awareness regarding the importance of reducing false alarms and the impact it has on emergency responders. Citizens may register their alarms for free through the online service ensuring accurate and updated contact information. The new website also includes key information regarding the city code, FAQs, and Alarm Prevention Tips. The city is even offering a false alarm reduction online class at no cost to citizens.

    Along with these new services, all false-alarm-related fees can be paid by check and mailed in for processing. As an added convenience, web payments can be made online with any major credit card. Payments for false alarms will no longer be taken in person at City Hall or other locations.

    To check out the new site, register your alarm, or make a payment, visit Cry Wolf. To contact customer service regarding questions about your false alarm bill, call toll-free 1-877-893-5267.

    Other Useful Sources of Information Regarding False Alarm Fees

    Lodging Tax 

    The lodging tax is assessed, collected and remitted to the city of Richmond by hotels, motels, boarding houses, travel campgrounds and other such facilities offering guest rooms for rent for continuous occupancy for fewer than 90 consecutive days.

    Pay Lodging Taxes Online

    Lodging Tax Key Resources:

    Lodging Tax Frequently Asked Questions (FAQs)

    What is the Lodging Tax?
    The lodging tax is a consumer tax on the rental of rooms to “transient occupants” of hotels, motels, boarding houses, travel campgrounds and other such facilities for a period of less than ninety (90) consecutive days.

    What is the Lodging Tax rate in the City of Richmond?
    The Lodging Tax rate in the City of Richmond is eight percent (8%). 

    How are Lodging Taxes remitted to the City of Richmond?
    The Department of Finance issues coupon booklets to businesses in the City of Richmond that are subject to meals, lodging and admissions taxes. These coupons have a place for the business to record their gross rental receipts and calculate the total Lodging Taxes due the City of Richmond.

    Lodging Tax Coupons are Located on the City Website Here

    What is the due date for Lodging Tax remittances to the City of Richmond?
    Lodging Taxes remittances are due on the twentieth (20th) day of the month following the month in which the business collecting the taxes on behalf of the City collected them from the consumer. For example, taxes collected during the month of January from people renting rooms at hotels, motels, etc. are due to the City of Richmond on or before February 20.

    For what purpose does the City use Lodging Taxes?
    100% of the Lodging Taxes in the City of Richmond are allocated to the Greater Richmond Convention Center Authority (GRCCA) as the City’s 50% contribution to the operating expenses of GRCCA to promote tourism, travel or business that generates tourism or travel in the Richmond metropolitan area.

    Why does the City contribute 100% of its Lodging Tax revenue to GRCCA?
    GRCCA was created by the Virginia General Assembly in 1998 pursuant to the Public Recreational Facilities Authority Act, Chapter 56 of Title 15.2, Code of Virginia. GRCCA’s purpose was to acquire, finance, expand, renovate, construct, lease, operate and maintain the facility and grounds of a visitors and convention center. The Counties of Chesterfield, Hanover, Henrico and the City of Richmond participated in the incorporation of the GRCCA. The Greater Richmond Convention Center (GRCC) replaced the Richmond Convention Center and acquired other facilities for parking and the expansion of the facility. As part of the agreement with the other
    localities involved in forming GRCCA, the City agreed that its contribution to the operations, etc. of GRCCA would be 100% of its Lodging Tax revenue as the facility would be located in the City and the City would be the primary beneficiary of tax revenues resulting from the renovation, construction and operation of the GRCC.

    Are there any exemptions from the Lodging Tax? 
    Yes. A person enrolled in and attending as a full-time student a school, college or university within the corporate city limits; or, a person who is in the city for the commercial production of a film or video and who commits in advance to lodging at a hotel and actually stays for a minimum of 30 consecutive days; or, a person who does not meet the definition of “transient”, i.e. any person who, for a period of not more than 90 consecutive days, either at the person’s own expense or at the expense of another, lodges or obtains lodging at any hotel.

    Are members of the Virginia General Assembly who stay in a hotel room during the General Assembly Session exempt from the Lodging Tax?
    No. There is no specific exemption for members of the Virginia General Assembly for their stay in Richmond during legislative sessions in either the Virginia Code or Richmond City Code. Also, General Assembly Sessions are either 45 or 60 days, unless extended for some reason. Thus, members of the Virginia General Assembly would not be staying in a hotel for a continuous period of ninety (90) days and would, therefore, not meet the definition of “transient”.

    Can I appeal a Lodging Tax assessment?
    Yes. An administrative appeal may be filed with the Director of Finance for the City of Richmond or an appeal may be filed with the Richmond Circuit Court. 

    Other Useful Sources of Information Regarding the Lodging Tax 

      Machinery and Tools Tax

      The machinery and tools tax is levied on the machinery and tools that are used for manufacturing, mining, processing or reprocessing, radio or television broadcasting, dairy, dry cleaning or laundry business.

      Machinery and Tools Tax Key Resources:

      Machinery and Tools Tax Frequently Asked Questions (FAQs)

      What is Machinery and Tools?
      Machinery and Tool is any machinery and equipment used in a manufacturing, mining, water well drilling, processing or reprocessing, radio or television broadcasting, dairy, dry cleaning or laundry business. This includes computer equipment used in those business processes.

      What is the due date for Machinery & Tools Tax returns?
      The due date for Machinery & Tools Tax returns is March 1. 

      What is the Machinery & Tools tax rate?
      $2.30 per $100 of assessed value. For example, the total Machinery & Tools tax on machinery and equipment with an assessed value of $100,000 would be $2,300 ($100,000/100 = 1,000; 1,000 x $2.30 = $2,300).

      What is the due date for the payment of Machinery & Tools taxes?
      June 5. Note, the City has a two step process for the filing and payment of Machinery & Tools Taxes. Step 1 is the filing of the return by March 1. Step 2 is the payment of the tax assessment by June 5.

      How is the assessed value of machinery and tools determined?
      Machinery and tools are assessed based on a percentage or percentages of the original total capitalized cost, excluding capitalized interest. Below are the schedules currently used by the City of Richmond to determine the assessed value of machinery and equipment and programmable computer equipment used by a business subject to Machinery & Tools taxes:

      Machinery and Equipment

      Year Assessed Value %
      1 90
      2 80
      3 70
      4 60
      5 50
      6 40
      Salvage 10

      Programmable Computer Equipment

      Year Assessed Value %
      1 70
      2 60
      3 30
      4 15
      5 10
      6 5

      What is considered “idle” machinery and tools?
      “Idle machinery and tools” are machinery and tools that (i) have been discontinued in use continuously for at least one year prior to any tax day or (ii) on and after January 1, 2007, have been specifically identified in writing by the taxpayer to the Director of Finance, on or before April 1 of such year, as machinery and tools that the taxpayer intends to withdraw from service not later than the next succeeding tax day and (iii) are not in use on the tax day and no reasonable prospect exists that such machinery and tools will be returned to use during the tax year. Virginia Code §58.1-3507(D).

      How do I identify machinery and tools as “idle”?
      On or before April 1, specifically identify in writing to the Director of Finance machinery and tools that you intend to withdraw from service the next succeeding tax day and for which there is no reasonable prospect that such machinery and tools will be returned to use during that tax year.

      Can I exclude from my Machinery & Tools Tax Return property that is idle during the current tax year?
      Only property that has been (i) discontinued in use continuously for at least one year prior to the tax day of the current tax year (January 1) or (ii) specifically identified in writing to the Director of Finance on or before April 1 of the prior tax year, or other tax years subsequent to January 1, 2007, as withdrawn from service and not returned to use subsequently can be declared as “idle machinery and tools” on the tax return of the current tax year.

      What happens if equipment that I have withdrawn from service and declared “idle” is returned to use?
      Virginia Code §58.1-3507(E) provides as follows regarding situations such as this:

      1. The taxpayer shall identify such machinery and tools to the Director in writing on or before the next return due date without extension;
      2. Such machinery and tools shall be subject to tax in accordance with the procedures provided in Virginia Code §58.1-3903 in the same manner as if such machinery and tools had been in use on the tax day of the year in which such return to use occurs;
      3. Any interest otherwise payable pursuant to applicable law or ordinance shall apply to such taxes paid after the due date, without regard to the fault of the taxpayer or lack thereof;
      4. If the taxpayer has provided timely written notice of return to use in accordance with the provisions of Virginia Code §58.1-3507(E), no penalty shall be levied with respect to any tax liability arising as a result of the return to use of machinery and tools classified as idle and actually idle prior to such return to use.

      Can I appeal the tax assessment for Machinery & Tools?
      Yes. There are three (3) appeal options available regarding the assessment of Machinery & Tools taxes:

      1. Administrative Appeal filed with the Director of Finance of the City of Richmond; or,
      2. Appeal a Final Local Determination to the Commissioner of the Virginia Department of  Taxation; or
      3. File an appeal directly with the Richmond Circuit Court.

      Other Useful Sources of Information Regarding the Machine and Tools Tax 

      Meals Tax

      The Meals Tax is a tax on consumers obtaining prepared food and beverages in restaurants, from street vendors or other food establishments in the city of Richmond.

      Pay Meals Taxes Online

      Meals Tax Key Resources:

      Meals Tax Frequently Asked Questions (FAQs) 

      What is considered a “meal” that is subject to the Meals Tax?
      A meal is any prepared food or drink offered or held out for sale by a food establishment for the purpose of being consumed by any person to satisfy the appetite and that is ready for immediate consumption.

      What is the Meals Tax rate in the City of Richmond?
      The Meals Tax rate in the City of Richmond is six percent (6%) of the amount paid for prepared foods purchased in the City of Richmond.

      When are Meals Taxes due to the City of Richmond?
      The twentieth (20th) day of the month following the month in which the taxes are collected, or should have been collected, from the consumer. For example: Meals Taxes collected from consumers in January are due to be remitted to the City of Richmond on or before February 20. 

      Does the meal, or prepared food, have to be consumed on the premises of the business where it is purchased to be taxable?
      No. The meal, or prepared food, is subject to the Meals Tax whether it is intended to be consumed on the seller’s premises or elsewhere and without regard to the manner, time or place of service.

      Does a caterer have to collect and remit Meals Taxes to the City of Richmond?
      It depends. Yes, for a caterer whose business is located in the City of Richmond, regardless of the place of service of the prepared food. No, if the caterer’s business is located outside of the corporate limits of the City of Richmond and regardless of the place of service of the prepared food. The Meals Tax is based on the locality in which the caterer is subject to the local business license (BPOL) tax. Code of Virginia, § 58.1-3841.

      Are beverages such as soda, beer, water and others that are in a can, bottle or other factory sealed container subject to the meals tax?
      No, alcoholic and non-alcoholic beverages sold for off-premise consumption in factory sealed containers are exempt from the Meals Tax. Richmond City Code § 26-671.

      What is considered a “food establishment”?
      A food establishment is any place in or from which food or food products are prepared, packaged, sold or distributed in the city, including but not limited to, any restaurant, dining room, grill, coffee shop, cafeteria, cafe, snack bar, lunch counter, convenience store, movie theater, delicatessen, confectionery, bakery, eating house, eatery, drugstore, ice cream/yogurt shops, lunch wagon or truck, pushcart or other mobile facility from which food is sold, public or private club, resort, bar, lounge, or other similar establishment, public or private.

      Also, a food establishment shall include private property outside of and contiguous to a building or structure operated as a food establishment at which food or food products are sold for immediate consumption. 

      Are there any exemptions to the Meals Tax?
      Yes.

      The following items, when served exclusively for off-premise consumption, are exempt from the Meals Tax:

      1. Factory-prepackaged candy, gum, nuts and other items of essentially the same nature.
      2. Pastry, dairy and snack food items, such as doughnuts, ice cream sold in greater than single serving quantities, crackers, nabs, chips, cookies, and the like and items of essentially the same nature.
      3. Food sold in bulk.
      4. Alcoholic and nonalcoholic beverages sold in factory-sealed containers.
      5. Any food or food product purchased with food coupons issued by the United States Department of Agriculture under the Food Stamp Program or drafts issued through the state special supplemental food program for women, infants, and children.
      6. Any food or food product purchased for home consumption as defined in the federal Food Stamp Act of 1977, 7 USC 2012, as amended, except hot food or hot food products ready for immediate consumption. The following items, whether or not purchased for immediate consumption, are excluded from the definition of food in the federal Food Stamp Act: sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and nonfactory-sealed beverages. Items (3), (4) & (5) are not affected by this item.

      The following businesses are not subject to the Meals Tax, except for any portion or section of  the business that contains prepared food and beverage operations:

      • Grocery Store
      • Supermarket
      • Convenience Store

      The following purchases of food and beverages are exempt from the Meals Tax:

      1. Food and beverages furnished by food establishments to employees as part of their compensation when no charge is made to the employee.
      2. Food and beverages sold by day care centers, public or private elementary or secondary schools or food sold by any college or university to its students served on site and paid for as a part of a tuition, meal or similar plan.
      3. Food and beverages furnished by a hospital, medical clinic,convalescent home, nursing home, home for the aged, infirm, handicapped, battered women, narcotic addicts or alcoholics; or other extended care facility to patients or residents thereof and the spouses and children of such persons.
      4. Food and beverages furnished by a public or private nonprofit charitable organization or establishment or a private establishment that contracts with the appropriate agency of the commonwealth to offer meals at concession prices to elderly, infirm, blind, handicapped or needy persons in their homes or at central locations.
      5. Food and beverages sold on an occasional basis, not exceeding six times per calendar year, by a nonprofit educational, charitable or benevolent organization; church; or religious body as a fundraising activity, the gross proceeds of which are to be used by such organization exclusively for nonprofit educational, charitable, benevolent or religious purposes.
      6. Food and beverages sold through vending machines.

      Are gratuities subject to the Meals Tax?
      The Virginia Code, § 58.1-3840, provides the following regarding gratuities:

      No such taxes on meals may be imposed on:

      1. The amount paid by the purchaser as a discretionary gratuity; or
      2. That portion of the amount paid by the purchaser as a mandatory gratuity or service charge added by the restaurant in addition to the sales price of the meal, but only to the extent that such mandatory gratuity or service charge does not exceed 20% of the sales price; or
      3. Food and beverages sold through vending machines or on any tangible personal property purchased with food coupons issued by the United States Department of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children. 

      Other Useful Sources of Information Regarding the Lodging Tax 

      Utility Taxes 

      Utility taxes are consumer taxes for the use or consumption of certain utility services, e.g. telephone, electricity, cable and utility services.

      Utility Taxes Frequently Asked Questions (FAQs)

      What are the taxes I see on my electric and/or gas bills?
      These are taxes based on your consumption of the respective electricity or gas services.

      What are the City tax rates for electricity and gas services?
      As a result of legislation adopted by the 2000 Virginia General Assembly, the city tax rates are based on the per kilowatt hours (KwH) of electricity and per hundred
      cubic feet (CCF) of gas services consumed each month. The following table contains the current city tax rates for each respective service by service category (residential, commercial, industrial).

      Type of Service Electricity Gas

      Service Type by Category Electricity Per Kilowatt Hour (KwH) Gas Per Hundred Feet (CCF)
      Residential $1.40 plus 0.015116; Maximum = $4.00 $1.78 plus $0.10091; Maximum = $4.00
      Commercial (Small Volume) 2.75 plus $0.016462; (8,945 KwH) + $0.002160 KwH > 8,945 $2.88 plus $0.1739027
      Commercial (Large Volume)   $24.00 plus $0.07163081
      Industrial $2.75 plus $0.001837 KwH > 1,242  

      What are the taxes I see on my telephone and cable television bills?
      There are several taxes that appear on these bills. Some are local, some state and some federal, depending on the service. Effective January 1, 2007, there is a
      5% Communications Tax on communications related services, such as telephone, television, satellite and other such services. These taxes are assessed and collected by the Commonwealth of Virginia, Department of Taxation and remitted to local governments based on a formula established in 2006 by the Virginia General Assembly.

      I do not live in the City. Why are City related taxes appearing on my bill? Or, I live in the City but see taxes for other localities, such as Chesterfield County and Henrico County, on my bill. Why?
      In either of these situations, we recommend you do the following: 

      1. Contact the service provider to have them make correct your records in their system, where appropriate; and
      2. Contact our Assessment Office, at 804-646-6700, to enable us to determine if this is an isolated situation applicable to you, if there are other customers who live in your area to whom this applies and make the necessary contacts with other localities and/or the Virginia Department of Taxation to have tax revenues that may have been incorrectly remitted to another locality instead of the City of Richmond.

      What is the E-911 tax?
      The E-911 tax is a consumer tax on the user of the service to support the local costs of providing the enhanced 911 service for emergency services, e.g. police,
      fire, etc. These funds are used for both personnel and infrastructure costs, e.g. computers, debt service, programs, etc. that are needed to support the E-911 Service.

      Other Useful Sources of Information Regarding the Utilities Taxes

      Penalties and Interest

      Penalty and interest are amounts assessed for the failure to file or pay taxes by the respective due date(s) for those taxes.

      To Pay Delinquent Taxes Including Penalties and Interest Call (804) 646-5700

      Penalties and Interest Frequently Asked Questions (FAQs)

      If I fail to pay my taxes by the tax due date, what is the amount of penalty and interest assessed by the City of Richmond?
      The penalty assessed for failure to file or pay by the tax due date is 10% of the tax amount due. Interest is assessed at 10% per annum (or 10% per year) on the total of the tax amount due plus the penalty. Interest accrues on the balance due daily until the date of payment. In addition, the failure to pay personal property, including machinery & tools taxes, within 60 days of the tax due date incurs an additional 5% late payment penalty.

      See link to ordinance adopted by Richmond City Council: 2011 Ordinance - Interest on Delinquent Taxes

      If I do not receive my tax bill, am I still assessed penalty or interest for failing to pay the taxes by the tax due date?
      Yes. The failure to receive a tax bill does not relieve the taxpayer from their responsibility to obtain the necessary information regarding the tax amount due and remit it by the due date without being called upon to do so by the local tax official. The local tax official for the City of Richmond is the Director of Finance.

      Is the penalty different for business personal property than individual personal property?
      Yes. Businesses are required to (1) file their business tangible personal property tax return by the March 1 due date for filing the returns and (2) pay the taxes assessed by the June 5 tax due date. Both the March 1 filing and June 5 payment dates are subject to a 10% penalty. June 5 tax due date was effective for the 2013 tax year. For prior tax years, the due date was May 1.

      Are there any conditions, or circumstances, under which penalty and interest are not assessed for late filings or payments?
      Yes. Following are the circumstances under which penalty and interest may not be assessed:

      1. Transfer of real property ownership after January 1 of the tax year. In such circumstances, the Director, upon ascertaining that a property transfer has occurred, may invalidate a bill sent to the prior owner and reissue the bill to the new owner as permitted by Virginia Code § 58.1-3912, and no penalty for failure to pay any tax for any such assessment shall be imposed if the tax is paid within two weeks after the notice thereof is mailed; or,
      2. The failure to file or pay was not the fault of the taxpayer or was the fault of the Director of Finance; or
      3. The failure to file a return or to pay a tax due to the death of the taxpayer or a medically determinable physical or mental impairment on the date the return or tax is due, provided the return is filed or the taxes are paid within 30 days of the due date; or,
      4. There is a committee, legal guardian, conservator or other fiduciary handling the individual's affairs. In such case, the return shall be filed or such taxes paid within 120 days after the fiduciary qualifies or begins to act on behalf of the taxpayer.
      5. Extreme Financial Hardship – The Director of Finance may, on a case-by-case basis, determine the proper assessment of penalty and/or interest due to the taxpayer having experienced Extreme Financial Hardship. The taxpayer must have experienced an extreme financial hardship in the immediate past tax year or be actively experiencing an extreme hardship in the current tax year. Examples of Extreme Financial Hardship include illness, accident or loss of property, death of a spouse, or other extraordinary circumstance beyond the taxpayer’s control.

      What are the penalties for failing to file and/or remit Meals, Lodging and Admissions taxes by the due dates for those taxes?
      Admissions, Lodging and Meals taxes are considered “trust” taxes. That is, they are collected by the business on behalf of the City and held “in trust” for the City of Richmond until the date they are due to be remitted. The failure to file and remit these taxes in a timely manner can result in criminal charges, e.g. embezzlement, in addition to the usual penalty and interest assessments.

      Other Useful Sources of Information Regarding Penalties and Interest

      Public Health/Law Enforcement Reviews and Permits 

      Public Health Reviews 

      Business license applications received for sidewalk and street vendors will be referred to the Public Health Department for regulatory review and approval. To learn more about the permitting, public health reviews, and licensing information for sidewalk and street vendors see our How do I get a Sidewalk or Street Vendor's Guide..

      Law Enforcement Reviews 

      Business license applications received for the following categories will be referred to the Police Department for regulatory review and approval:

      Business Type License Fee Renewal Fee
      Junk Dealers $35.00 None
      Medicine Vendors $35.00 None
      Merchants, Secondhand Gold, Silver Jewelry $440.00 None
      Employment Service $440.00 None
      Detective $35.00 $220.00
      Detective Service $35.00 $220.00
      Solicitor, Orders for Books, Magazines & Periodicals $35.00 None
      Pistols (Retail) $515.00 None
      Palmistry $440.00 None
      Pawn Shop, Pawnbrokers $550.00 $145.00
      Protective Agent or Agency $35.00 $17.50
      Security or Group Services $35.00 $17.50
      Business Type License Fee Renewal Fee
      Nightclubs $735.00 None
      Secondhand Dealers $590.00 None
      Amusement Parks, Gardens and Buildings $40.00 None
      Athletic Fields and Parks, Coliseums, & Similar Places $40.00 None
      Carnivals and Other Shows $735.00 None
      Circuses, Wild West, Trained Animal, Dog, Pony and Like Shows $40.00 None
      Dance Halls $80.00 None
      Merry-go-round, Hobby Horses, and Carousels $145.00 None
      Motion Picture Theater $290.00 None
      Bowling Alley $80.00 None
      Skating Rink $80.00 None
      Business Type License Fee Renewal Fee
      Billiard Parlor $735.00 $145.00