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TAX PAYMENTS ARE NOW DUE TUESDAY, JUNE 9.

Frederick County Government Offices are closed Friday, June 5, 2020. We are currently experiencing technical difficulties with our online Tax Payments and multiple Citizen Services. Get full information here: https://www.fcva.us/Home/Components/News/News/1022/17?backlist=%2f

We apologize for the inconvenience, and are working to resolve the issues.

 Gross Receipts under $100,000.00 (Fixed Fee)
Amount of Gross Receipts*
Fixed Fee
Under $4,000.00 $0.00
$4,000.00 - $14,999.99  $30.00 fixed fee
$15,000.00 - $99,999.99 $50.00 fixed fee
$100,000.00 or more see table below

*Renewal Form and Form 762B still required.

Gross Receipts of $100,000.00 or More
(Calculation of Rate [according to Business Category] multiplied by Total Gross Receipts) 
Business Category Amount of Gross Receipts Rate Per $100.00 of Gross Receipts
Wholesale Merchant (report gross purchases) $100,000.00 or more
$.05 (.0005) x Total Gross Receipts
Contractors, Builders & Developers
$100,000.00 or more $.16 (.0016) x Total Gross Receipts
Retail Merchant $100,000.00 or more $.20 (.0020) x Total Gross Receipts 
Business, Personal & Repair Services
$100,000.00 or more  $.36 (.0036) x Total Gross Receipts 
Professional, Financial & Real Estate Services
$100,000.00 or more
$.58 (.0058) x Total Gross Receipts 
 FLAT RATES
Business Category  Rate (per year unless otherwise specified) 
Distiller's License, Winery License, or Brewery License   $500
Bottler's License   $150
Wholesale Beer and Wine License   $200
Beer On, Beer Off, Wine On, Wine Off  $20 Each
Mixed Beverages Seating Capacity:
50-100 $100 plus gross receipts
101-150 $150 plus gross receipts 
151 and over
$200 plus gross receipts 
Private Non-Profit Club Operating a Restaurant
$200 plus gross receipts
Amusement Machine Operator  $10 per machine for less than 10 machines plus $.20/$100 gross receipts
$100 for 10 or more machines
Fortune Teller, Clairvoyant, Phrenologist, Spirit Medium, Astrologer, Hypnotist, or Palmist $1000
Itinerant Merchant $500
Claims Adjuster, Savings & Loan Association, and Credit Union  $100
Gasoline and Oil Sales and Distribution  $100 per vehicle
Carnival, Circus, and Speedway  $500 per performance 
Massage Parlor $200 
Coliseum, Arena, and Auditorium  $1000 
Junk Dealer  (same as retailers)
Precious metals dealers  (same as retailers)
Transient Bankrupt and Trustee Sales  $500
Photographer (out of State)  $30
This list is NOT all-inclusive. Please contact Commissioner of Revenue at 665-5681 for additional categories and rates.