Commissioner of Revenue Business License

General Information

New Kent County Code (Chapter 66 Article VI. - Business License Taxes) requires that any person engaging in business, trade or profession in New Kent County shall apply for a business license prior to conducting business, with the following exceptions:

  • No license tax or fee is imposed on a manufacturer for the privilege of manufacturing and selling goods, wares and merchandise at wholesale at the place of manufacture. The three elements necessary for a process to be considered manufacturing is the presence of an original material referred to as raw material, a process whereby the raw material is changed and a resulting product which is different from the original raw material.
  • No license tax or fee is imposed on Out of County Contractors with annual gross receipts in New Kent County less than $25,000.
  • Other exclusions as defined by § 58.1-3703 (C) in the Code of Virginia.

Obtaining a Business License

  • Applications & Tax Forms - Business license applications and renewals can be found on this page.
  • Registering a New Business - This page details the steps involved with registering for a new business license with New Kent County.
  • Renewing Your License - This page details the steps and deadlines involved with renewing your business license with New Kent County.

Minimum License

Minimum Business License is $30.00. Every person or business subject to licensure shall not be taxed a license fee or collected on any amount of gross receipts less than $10,000.00. However, a completed license application is required. The $10,000.00 minimum gross receipts requirement does not apply to itinerant merchants or peddlers; carnivals, circuses, festivals, fairs, cultural events, etc.

Additional Information

  • Administrative Appeal - This page provides additional information for filing an administrative appeal with the New Kent County office of the Commissioner of Revenue.
  • Business Property - This page contains additional information regarding the assessment of tangible business property.
  • Tax Rates - Business License tax rates can be found on this page.