Announcements
Visitors
Government
Revitalization
Resources
- FOIA Policy
- Ordinances
- Forms (most PDF)
- Business License
- Resource Links
- 2007 Drinking Water Quality Report (CCR)
Local Links
Initial Fees
The Town of Gate City licenses all business activities with the town limits. Currently, there is no prorating of fees. An initial license fee is $35, with subsequent fees based on gross revenues, and the type of business being operated. Under ordinance, businesses must report the preceding year's gross receipts to the town annually.
The license form and additional information may be obtained by calling (276) 386-3831
Types of Licenses
There are several type of licenses, each with its own rate, including the following:
Retail • Wholesale • Food Service • Not For Profit
Rates
Maximum Rates are set by state statute, § 58.1-3706 et seq. of the Code of Virginia. Localities may impose a lesser rate, so long as the rate is uniform, i.e., applied equally to all businesses engaged in the same type of operation; or a higher rate (generally) if the higher rate was in force before the date set for the current maximum rate by the Commonwealth.
Not For Profit Organizations
Nonprofits are those businesses and organizations that are recognized as being not for profit under the Internal Revenue Code, also known as a 501(c)(3). Virginia Code does not allow for collecting a license fee tax from nonprofits, unless they engage in certain for-profit activities. Accordingly, the Town of Gate City does not charge Not For Profit Organizations a licensing fee, and no license is needed. If a license is desired, the town will grant a license upon receiving a properly filed application.
N.B.: A license from the town in no way exempts the not-for-profit from complying with county, state or federal requirements, nor indicates that those requirements have been met by the not-for-profit. The NFP certifies to the town under penalty of perjury that all such requirements have been met, or are actively in process.