Commissioner of the Revenue
Business Division - Business License
www.frederickcountyva.gov/biztax

Business Definition

From Frederick County Code § 155, a "Business" is:

A course of dealing which requires the time, attention and labor of the person so engaged for the purpose of earning a livelihood or profit. It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. A person may be engaged in more than one business. The following acts shall create a rebuttable presumption that a person is engaged in a business: advertising or otherwise holding oneself out to the public as being engaged in a particular business; or filing tax returns, schedules and documents that are required only of persons engaged in a trade or business.

Business License Requirements

• Entities anticipating a profit in Frederick County are required to have a business license within 30 days of opening the business.
• A Business License can be obtained or renewed by following the step-by-step instructions. Throughout the process, you may either complete and submit the downloadable forms or file the information directly online. A Business License cannot be issued or renewed unless and until all information is received.
• A Business License must be renewed annually by March 1 and paid for annually by April 1.
• All changes to your business must be reported to the Commissioner of the Revenue. Examples: location change, owner(s) change, contact information change, entity type change (e.g.,from a Partnership to a Sole Propieter), change in "trading as" name, change of Federal Employer Identification Number, category change(e.g., was wholesaler, now retailer & wholesaler), etc.