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. You need a Business License IF YOU:

  • Advertise or otherwise hold yourself out to the public as offering good or services for sale; OR  
  • File a Federal Schedule C or Schedule C-EZ "Profit or Loss from a Business"; OR
  • File other tax returns, schedules & documents required only of a business, or of persons engaged in a trade or business; OR
  • Are paid as a 1099 independent contractor
  • Operate a short term rental (Vacation Rental)  

AND YOU:

  • Have an office, retail space, or other location, leased or otherwise, in New Kent County: OR, If you have no such space, you:
  • Operate a food truck in New Kent County, or
  • Are a contractor who lives or works in New Kent County
  • Are a resident of New Kent County

Obtaining a Business License

Minimum License

Minimum Business License is $50.00. 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.

  • Gross under $10,000 – No tax due 
  • Gross $10,000 – 49,999 - $50 minimum license fee
  • Gross $50,000+ is taxed by the taxable rate

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.