- Informal Procurement - Purchases under $70,000 - no formal notification process.
- Individual county departmental staff responsible for purchases.
- Merchants should make contact and establish relationship directly with department. Click here for county department directory.
- There is extensive information available on-line, including step-by-step instructions for obtaining a license. For complete business license information click here.
- Owner(s) name(s)
- Trade name (Fictitious name filing may be required)
- Type of Business Entity
- Name and title of all memeber of the Business Entity (e.g., officers, partners etc.)
- Physical address
- Contact information including: mailing address,email address, phone no., etc.
- SSN or EIN
- Estimated gross receipts for the first year
- Category of Business
- Date business is starting
- Approved zoning review form
- Additional forms are required for contractors
For complete business license information click here.
- The legal name of a business is the name of the person or entity that owns a business. If a sole owner, its legal name is the person's name. If a partnership, its legal name is the name given in the partnership agreement or the last names of all of the partners. If an LLC or corporation, the legal name is the one that was registered with the State Corporation Commission.
A fictitious or assumed name is a name that a person (individual or business entity) uses instead of the person's legal name. Businesses must register or file their fictitious name to prevent customer confusion between two local businesses that use the same name and to provide the name and contact information of the owner. Per the Code of Virginia, no person, partnership, limited liability company or corporation can conduct or transact business under any assumed or fictitious name unless it signs and acknowledges a certificate setting forth the name under which the business is to be conducted or transaction, with the respective post office and residence addresses, and files the certificate with the Virginia State Corporation Commission. 1-866-722-2551
You will need to provide us with a copy if you are required to file a Certificate of Assumed or Fictitious Name with the Virginia State Corporation Commission (for more info, call 866-722-2551 or obtain an application form at www.scc.virginia.gov .
- The State Corporation Commission (SCC) is an independent state agency established by the Constitution of Virginia which has regulatory authority over many businesses in Virginia. Its authority includes serving as the state's central filing office for corporations, limited partnerships, and limited liability companies in Virginia. Certain types of business entities are required to register with the SCC and make annual filings. For more information, go to www.scc.virginia.gov.
- An application is available on-line for completion and submission here.
- Printable forms can be download from our website and faxed or mailed.
- Come to the Commissioner of the Revenue's office at 107 North Kent St Winchester VA.
- A business license can be obtained in the same day, if all documents are presented fully completed and payment is made.
Gross receipts under $100,000 are assessed a flat rate.
- $4000 - $14,999 gross receipts: $30.00 fixed fee
- $15,000 - $99,999 gross receipts: $50.00 fixed fee
Gross Receipts of $100,000 or more:
- Retail: 20¢ per $100
- Contractor: 16¢ per $100
- Service: 36¢ per $100
- Professional Service: 58¢ per $100
- Wholesale: 5¢ per $100 (Based on gross purchases)
- Additional flat rates for specific categories
- We prefer that you file online at www.frederickcountyva.gov/biztax. It's quick as a click! Business Licenses must be renewed by March 1 and paid for by April 1.
Do I need to renew my license if the business made less than $4,000 in the prior year or anticipates making less than $4,000 in the upcoming year?Business licenses that are not subject to a flat tax rate are calculated on the prior year's gross receipts or estimated gross receipts if a new business. Businesses who gross under $4,000 in one calendar year may wish to obtain a business license for the minimum fee although not required to do so. However, we do ask that they file with the Commissioner's office. If a business is not renewing its license because it has or anticipates gross receipts of less than $4,000, it is important to notify the Commissioner's office so that your account record is updated accordingly and you are not sent a statutory assessment or Summons for failure to file. If the gross receipts are estimated to be under $4,000 and the business grosses more than $4,000, then all the requirements of a business license must be met and purchased within 30 days of reaching the $4,000 threshold.
- The online filing should be available on the first business day after January 1. The existing business license is valid until the March 1 renewal deadline of the next year.
- Contact the Business Division at (540) 722-8328 and request that hard copies of the filing forms be mailed to you.
In reviewing the information I supplied to your office, I realized that I filed incorrectly or I need to change the physical or mailing address. How do I make necessary changes?Corrections must be in writing and can be emailed to Kathy Corbit. Reference the items that need to be changed. Supply as much information as possible such as account number, trade name, etc.
If my business involves meals/beverages or lodging/room rental, are there any additional filing or tax requirements?In addition to the regular business license requirements, a person or entity who is responsible for payment of the imposed meals (food and beverage) or transient occupancy (lodging/room rental) tax must (a) register for collection of this "trust tax," (b) add the tax to the amount charged for the meal or lodging, (c) collect the tax from the purchaser at the time the charge for the meal or lodging becomes due, (d) make a report for each calendar month showing the amount of charges collected and the amount of tax required to be collected, and (e) deliver to the Commissioner a signed monthly report accompanied by a remittance of the amount of tax due payable to the Treasurer on or before the 20th day of the calendar month following the month being reported for the prior month's gross sales.
- A "short-term rental property tax" is imposed on persons engaged in a short-term rental property business. All those engaged in the business of renting daily rental property are categorized as retail merchants for purposes of a business license tax in Frederick County. A "manufacturer / machinery and tools tax" is imposed on all tangible personal property owned, leased, rented, or borrowed, which was used or available for use in manufacturing which was located in Frederick County as of January 1 of any year. The deadline for filing an annual M&T tax return (Form 762M) is March 15th each year. A "processor tax" is imposed on all tangible personal property owned, leased, rented, or borrowed, which was used or available for use in processing which was located in Frederick County as of January 1 of any year. The deadline for filing an annual Processor tax return (Form 762P) is March 15th each year. See our website for more information regarding these taxes.
- Business tangible personal property are moveable goods that are real, material, and substantive. Examples are office furniture, signage, desktop and laptop computers, keyboards, monitors, printers, scanners, copiers, fax machines, credit/debit card payment devices, hand-held tools, power tools, desks, chairs, telephones, filing cabinets, bookshelves, pallet jacks, forklifts, skidders etc..
- Business tangible personal property ("business equipment") must be filed annually even if there has been no change since the previous year (Form 762B). This list represents the tangible personal property owned on January 1 of each year. The deadline for filing is March 1. If filed online, the following year the list will automatically appear as previously submitted for review and change or confirmation, then resubmission. Bills are sent two times a year with payment due June 5 and Dec 5.
- $4.86 per $100 of the assessed value. Assessed value is 30% of the reported cost.
- Yes. The penalty is 10% of the assessed tax.
In addition, any person (or entity) who fails to file or renew its business license, business equipment, or other required tax filings can be summonsed by the Sheriff's office to appear before the Commissioner to answer, under oath, question touching on the tax matters, and to produce books, documents and records relevant thereto for the current year and three prior years. Furthermore, any person who refuse to comply with a Summons is deemed guilty of a misdemeanor and each day's refusal constitues a seperate offense.
- The Commissioner's office needs a detailed list of all contractors and subcontractors, as well as persons issued a Form 1099 used by a contractor for work performed in Frederick County to ensure that they are properly licensed, including a business license if required.
- Yes, all changes to your business must be reported to the Commissioner of the Revenue. Changes can be emailed to Bev Rosato or provided online. Examples: location change, owner(s) change, contact information change, entity type change (e.g.,from a Partnership to a Sole Proprietor), change in "trading as" name, change of Federal Employer Identification Number, category change (e.g., was wholesaler, now retailer & wholesaler), etc.
In order to close your business, we must receive notification in writing signed by the owner or an officer listed with our office. Fax ((540) 667-6487), mail to: PO Box 552 Winchester, VA 22604 , or email Kathy Corbit and supply the following information:
- Name of the business owner
- Trade name of the business
- Federal Employer Identification Number (FEIN) or Social Security Number (SSN) associated with the accounts
- The account numbers
- The exact date the business closed
No. Frederick County eliminated motor vehicle decals on January 14, 2009. You do still need to file new vehicles with the Commissioner of the Revenue's office.
- The County Treasurer accepts these payments. Visit the Treasurer's webpage.
Expenditures are funded with revenues derived from taxes, fees, user charges, reimbursed costs and state/federal allocations.
The general fund budget provides for the daily operations of the county government and is funded with local, state and federal revenue. Local revenue contributes to the majority of funding to general fund. Expenditures in the general fund budget include government administration, judicial administration, public safety, public works, health and welfare, parks and recreation, community development , transfers to the various school funds, and transfers to the airport and jail operating fund.
The Board of Supervisors adopts a total county budget that includes funding for school operating, school capital, school debt service, school food service, and school related regional programs. The budget resolution is adopted by the Board of Supervisors by fund totals and does not allocate funding at program level. The county elected School Board is responsible for funding levels by programs and services.
No; there is no formal process (e.g. described in written Policy/Procedures and approved by the governing body). Generally, any appeals should be directed to the assigned Buyer and/or the Purchasing Agent. County Policy stipulates at §3-19 that: All decisions by the Purchasing Agent or Board ... are Final.
When competitive negotiation is the method of procurement, the following factors may be considered in determining the most qualified firm or individual:
- Any special qualifications or requirements set forth in the proposal documents.
- Qualifications of the project manager and project teams.
- Overall qualifications and experience of the firm and any subcontractors.
- Quality of the proposal and its responsiveness to the request.
- The sufficiency of financial resources and ability of the bidder to perform the contract to provide the services.
- Financial ability of the firm to perform future maintenance and service.
- Cost estimates (which may or may not be required at the time of submission of the proposal, depending upon the circumstances).
The following factors may be considered, in addition to price, when determining the lowest responsible bidder and the responsiveness of the bid:
- The ability, capacity, and skill of the bidder to perform the contract.
- Whether the bidder can perform the contract or provide the service promptly, or within the time specified.
- The character, integrity, reputation, judgment, experience, and efficiency of the bidder.
- The quality of performance of previous contracts or services.
- The previous and existing compliance by the bidder with laws and ordinances relating to the contract or service.
- The sufficiency of financial resources and ability of the bidder to perform the contract or provide the service.
- The quality, availability and adaptability of the goods or services to the particular use required.
- The ability of the bidder to perform future maintenance and service for use of the subject of the contract.
- The number and scope of conditions attached to the bid.
- Any other condition or criteria included in the request for bids or instructions for bidders.
$0 up to $1,999.99 Competition is not required, although it is strongly encouraged. $2,000 - $4,999.99 Three (3) verbal quotes shall be sought and are to be listed on Quote Form. Quote Form attached to invoices. $5,000 - $69,999.99
(Purchase Order Required)
Four (4) written quotes shall be sought and are to be listed on the Quote Form. Quote Form attached to PO requisition. $70,000 +
(Purchase Order Required)
Formally advertised solicitation procedures required (IFB/RFP). Contact Missi Neal, Purchasing Manager for further guidance.
FCVA identifies Small purchases as those purchases that are under $70,000, where vendors are easy to identify and Departments are able to manage the procurement process internally. Quotes and/or Purchase Orders may be required prior to goods and/or services being purchased.
Purchases expected to exceed $70,000 are formally solicited through either an Invitation for Bid or a Request for Proposal, which shall be posted on eVA a minimum of 10-days.
A Request for Quotation (RFQ) is a less formal means of soliciting goods or services, in writing. Use of an RFQ as the solicitation method means the goods or services are expected to be less than $70,000 (the 'formal' bid threshold for an IFB or RFP). An RFQ is treated much like a formal bid and are not opened by the Buyer until after the specified date/time.