• Poquoson requires that all persons doing business in Poquoson  obtain a business license prior to beginning business.  Licenses are based on estimated gross receipts from business beginning date to December 31 of that year.  Until you have been in business for a full calendar year, you continue to estimate your gross receipts for the business license renewal.  Once in business for a full calendar year, the business license renewal is based on the prior year's gross receipts.  [The Code of Virginia (Title 58.1-3700.1) defines gross receipts to mean "the whole, entire, total receipts without deduction."]  Business licenses are assessed on a calendar year, January 1 through December 31 and are renewed annually by March 1.  The cost of a business license is determined by the following factors: * the gross receipts (gross purchases for wholesale merchants),* the rate applied for the business industrial category
  
  Businesses are assessed at the following rates:
• Professional Services - $.58/$100.00 of gross receipts
• Services - $.36/$100.00 of gross receipts
• Retail Merchants - $.20/$100.00 of gross receipts
• Contractors - $.16/$100.00 of gross receipts (Virginia State Code 58.1-3715 states that contractors based outside of Poquoson require a Poquoson business license only if calendar year gross receipts exceed $25,000.00)
• Wholesale Merchant - $.05/$100.00 of gross purchases
  

Requirements:

*  Beginning date of business

*  Social Security number for individuals and/or Federal ID number

*  Business location and mailing address for renewals to be sent. Proof of residence may be required for home based locations. Applicants may operate from their residence upon approval of the home business permit.

*  Phone number(s) and fax number(s)

*  Actual or estimated gross receipts

*  Business license fee paid by check made payable to City of Poquoson or credit card

Business license application

Home Business Permit

Meals Tax Filing

Business Personal Property Filing Form