Tax Rate
- $0.16/$100 of gross receipts or fixed fees on gross receipts under $100,000.
General Requirements
- Workman's Comp Form: download the Workers Comp Form (Printable) or file Workers Comp form (Online)
- Virginia State Contractor's License (required for all jobs over $1000): www.dpor.virginia.gov.
- Virginia State Tradesmen Certificate (required for electrical, plumbing, HVAC, etc.): www.dpor.virginia.gov.
- Out-of-jurisdiction contractors are required to provide an estimate and actual gross receipts for each year.
- Out-of-jurisdiction contractors who do more than $25,000 of work in Frederick County must obtain a Frederick County business license.
- Tangible Personal Property 762B (following January 1 after business opening): 762B Form