I am starting a small home-based business. Do I need a business license?

Most businesses located in Loudoun County, including those that are home-based, are subject to a gross receipts tax. An ordinance was adopted by the Loudoun County Board of Supervisors which eliminates the filing requirement for home-based businesses with gross receipts of ten thousand dollars ($10,000.00) or less starting in 2015. Gross receipts are the income of a business before any deductions are made. Business personal property tax filing requirements also changed in 2015 for home based businesses. Home based businesses are now exempt from the annual equipment filing requirement for personal effects such as cell phones, tablets, personal computers and peripherals such as printers. These items should not be included in the online filings or the supporting asset lists. Those businesses required to register with the Commissioner of the Revenue should file within 30 days of commencing operations. Forms and step-by-step instructions are available on the Starting a Business in Loudoun County webpage.

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1. I am starting a small home-based business. Do I need a business license?
2. Are there any exclusions or deductions from Business Professional Occupational License (BPOL) taxes?
3. What if I don't know what my gross receipts were by the March 1 business license filing and payment deadline?
4. Can I obtain a listing of Loudoun County businesses, including address and telephone number, from the Commissioner of the Revenue?
5. If I rent office space, have a virtual office or a mailbox address, but conduct my business from my home, what is my “definite place of business” for purposes of local business license taxes?
6. Are payroll protection proceeds or grants, loans or aid due to the COVID-19 pandemic includable as taxable gross receipts for Loudoun County business license tax purposes?