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Business License Tax
The Commissioner of the Revenue assesses Chesapeake business license taxes on business activity conducted in Chesapeake. All businesses must purchase a license before commencing operation. Delinquent business personal property taxes must be paid before the business license can be issued.
Most business license taxes are levied on the basis of gross receipts. The tax rate varies according to the classification of the business. Licenses expire at the end of each calendar year and must be renewed annually by March 1. The law provides stiff penalties and fines for operating a business without the required license, and each day constitutes a separate offense.
Commissioner of the Revenue
Business Tax Section
P.O. Box 15285
Chesapeake, VA 23328
757-382-6738, 757-382-6739, 757-382-6740