Business Tax & License

Business & Professional Licenses


All business and professional operations must purchase a license before operating in the City of Suffolk.  Business License tax is based upon the gross receipts of the business, with a minimum charge of $50.  Business licenses are due March 1 of each year and are issued by the Commissioner of the Revenue after a zoning clearance has been issued by Planning and Community Development.  Questions regarding zoning should be addressed to Planning and Community Development.
Change of Address Link

Related Documents

  1. New Business License Checklist (PDF)
  2. Business License Application and Information (PDF)
  3. Business License Tax Appeal Process and Application (PDF)
  4. Business Personal Property Form and Instructions 2023
  5. Lodging & Room Tax Remittance Form (PDF)
  1. Meals, Lodging or Admissions Tax Application and Information (PDF)
  2. Meals Tax Remittance Form (PDF)
  3. Virginia Contractors Exemption Form (PDF)
  4. Workers Compensation Online File (PDF)

Business License Tax Rate (Per $100 of Gross Receipts)

Tax Type
 Tax
Financial, Professional and Real Estate Services
 $.58
Personal, Business and Repair Services
 $.36
Retail Sales
 $.20
Contractors $.16
Wholesale Purchases
 $.09

Business Personal Property


Personal property, other than motor vehicles, used in a trade or business is subject to local taxation as Business Personal Property. Returns are due no later than May 1st for property in use as of January 1 of a tax year.

Rate
  • $4.25 per $100 (Based on 20% of original cost)

Machinery & Tools


Machinery and Tools tax applies to equipment used in the manufacturing and processing of goods. Returns are due no later than May 1 for equipment in use as of January 1 of a tax year.

Rate
  • $3.15 per $100 (Based on sliding scale: 20% of cost first 5 years and 10% of cost after 5 years)

Meals, Lodging & Admissions Tax


Registration for the collection of Meals, Lodging, and Admissions tax is required with the Commissioner of the Revenue's Office prior to beginning business. This tax must be remitted by the 20th day of each month.

Meals Tax Rate
  • 6.5%
Lodging / Room Tax Rate
  • 8% (plus $1 per night)
Admissions Tax Rate
  • 10%