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City of Staunton City Code:

Article II. Business, Professional and Occupational Taxes

5.05.170 License fee and tax.

Every person or business subject to licensure under this chapter shall be assessed and required to pay annually:

(1) Except as may be otherwise provided in Sections 58.1-3712, 58.1-3712.1 and 58.1-3713 of the Code of Virginia, every such person or business shall be assessed and required to pay annually a license tax on all the gross receipts of such persons includable as provided in this chapter at a rate set forth below for the class of enterprise listed:

(a) For contractors and persons constructing for their own account for sale, $0.16 per $100.00 of gross receipts;

(b) For retailers, $0.20 per $100.00 of gross receipts;

(c) For financial, real estate and professional services, $0.40 per $100.00 of gross receipts;

(d) For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this chapter or otherwise by law, $0.36 per $100.00 of gross receipts;

(e) For wholesalers (based on purchases at cost):

(i) Zero dollars to $10,000 – $100.00 tax;

(ii) Ten thousand one dollars to $50,000 – $100.00 tax plus $0.50 per $100.00 of purchases at cost exceeding $10,000;

(iii) Fifty thousand one dollars and up – $300.00 tax plus $0.12 per $100.00 of purchases at cost exceeding $50,000.

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