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Ellen Z. Bryant, MDCR Chief Deputy Cumberland County Office of the Commissioner of the Revenue P.O. Box 77 ~ Cumberland, Virginia 23040 [PHONE REDACTED] ~ Fax: [PHONE REDACTED] OBTAINING A CUMBERLAND COUNTY BUSINESS LICENSE To apply for your license, please complete all steps in the following order, there is also a checklist on the back of this letter, for your convenience. Please note that you must complete all of these steps to obtain your business license even if you have not yet grossed $10,000. 1. Cumberland County Code §18-33(c) requires every person applying for a business license to ensure that the location for the business be properly zoned for its intended use by such business. Call the Planning & Zoning Department ([PHONE REDACTED]) to find out if your location is properly zoned for your business. We have included their form with this packet, for your convenience; they will need to sign off on this form before we can issue a business license. 2. Visit the Virginia State Corporation Commission website if you will be operating a business under an assumed or fictitious trade name. A trade name that includes the sole proprietors’ last name does not need to be recorded. A trade name using only an individual’s initials or any other fictitious name which differs from the actual sole proprietor, partnership, LLC, or corporate name must be recorded with the Virginia State Corporation Commission. Virginia Code §59.1-74 requires that the Commissioner of the Revenue’s office must receive proof of recordation with Virginia State Corporation Commission before business license can be issued. A fee of $10 must be paid at the time of application. 3. CONTRACTORS ONLY: • Register with the State Board for Contractors and provide your Class A, B, or C contractor license and/or tradesmen license issued by the state. Go to www.dpor.virginia.gov or call [PHONE REDACTED] with questions concerning your need for a state contractor’s license. • Complete the section on the business license application with regards to Workers’ Compensation insurance. Questions regarding coverage requirements should be directed to the Workers’ Compensation Commission at [PHONE REDACTED]. 4. Complete the Cumberland County Business License application and bring the documents listed on the back of this page to the Commissioner of the Revenue’s office at 1 Courthouse Circle, Cumberland or email them to [EMAIL REDACTED]. Office hours are Monday-Friday, 8:30-4:30. Julie A. Phillips, MCR Commissioner of the Revenue ---PAGE BREAK--- Application Checklist The following list of paperwork is required prior to the issuance of a business license. Please be sure to bring all applicable items with you when applying: ALL APPLICANTS: ☐ New Business Questionnaire filed with the Planning & Zoning Department ☐ Certificate of Assumed or Fictitious Name form filed online or by mail with the State Corporation Commissioner (if applicable) www.scc.virginia.gov ☐ Completed Business License Application ☐ Payment, make checks payable to Cumberland County Treasurer ☐ State-issued picture I.D CONTRACTORS ONLY: ☐ State Contractors License or Tradesmen License ☐ Completed section concerning Workers’ Compensation Insurance If you have any questions, please contact our office at (804) 492-4280 or email [EMAIL REDACTED] ---PAGE BREAK--- Name and current address of applicant: Phone: Structure(s) on property of business: Business Name: Nature of Business: Please answer all questions: 1. Will the applicant be residing in the home? Yes No 2. From the outside of the premises will it be obvious that a business is at the residence? Yes No 3. Will there be employees coming to the home? Yes No 4. Will there be customers coming to the home? Yes No CUMBERLAND COUNTY DEPARTMENT OF PLANNING & ZONING P.O. Box 110 ~ Cumberland, Virginia 23040 (804) 492-3520 ~ Fax: (804) 492-3697 [EMAIL REDACTED] NEW BUSINESS QUESTIONNAIRE FOR ZONING Tax Map Number: Zoned: Acreage: I hereby certify that: • I have the authority to complete the foregoing application, • The statements are true and correct, and • I understand if any changes are made to the use or structures of this property, additional review or permits may be required at that time. Printed Name of Applicant or Authorized Agent Signature of Applicant Title of Applicant or Authorized Agent Date FOR OFFICE USE ONLY Zoning Administrator Date Notes: No Zoning Permit is required. Zoning Permit is required; see attached. SIGN ---PAGE BREAK--- ---PAGE BREAK--- Ellen Z. Bryant, MDCR Chief Deputy Cumberland County Office of the Commissioner of the Revenue P.O. Box 77 ~ Cumberland, Virginia 23040 [PHONE REDACTED] ~ Fax: [PHONE REDACTED] Julie A. Phillips, MCR Commissioner of the Revenue 2026 New Business License Application Please Submit to the Following Address: Commissioner of the Revenue One Courthouse Circle PO Box 77 Cumberland, Virginia 23040 Make Checks Payable to: Treasurer, Cumberland County Part 1: Please complete all fields below ❑ FEIN or ❑ SSN: Business Start Date: Applicant Name: Trading as Name: Mailing Address: Business Address: City, State, Zip: City, State, Zip: Phone Email: Business Entity: ❑ Individual ❑ LLC ❑ Partnership ❑ Corporation Nature of Business: Part 1A: CONTRACTORS ONLY State Board Contractors or Tradesman License Number: ❑A ❑B Class: ❑C ❑N/A Expiration Date: In what other localities do you have a business license? (attach copies) Part 1B: LONG DISTANCE TRUCKERS ONLY FMSCA Issued USDOT# or Motor Carrier USDOT# Expiration Date: Part 3: Statement of Gross Receipts (Refer to back for definitions and rates) Oath: I, the undersigned applicant, do swear (or affirm) that the foregoing figures and statements are true, full and correct to the best of my knowledge and belief. Gross Receipts: (taken from top line of Schedule C) *Note: Corporate filers should use line 1A of Form 1120 $ Rate: (from back) 100 Total Due: ($30.00 Minimum) $ Printed Name of Applicant or Authorized Agent Signature Title of Applicant or Authorized Agent Date Office Use Only Processed By: License Number: Date Received: ID Verified: D.L. Other ID#: Payment Received: Cash Credit Check # N/A Certificate: ❑ Mailed ❑ Emailed ❑ In person Date: ---PAGE BREAK--- IMPORTANT INFORMATION 1. Who must file: Any individual, partnership, corporation, LLC or others engaged in any business, profession or occupation in Cumberland County. There is no tax on businesses whose gross receipts are less than $10,000. However, a license is required and gross receipts must be reported on ALL businesses for 2026. 2. When to file: New businesses are required to have a license when beginning a business (within 30 days). Yearly applications are due on or before March 1 of each year. All delinquent Business License fees must be paid before a current license can be issued. 3. Where to file: Completed forms should be returned to the Commissioner of the Revenue, 1 Courthouse Circle, Cumberland, VA 23040. If you have questions regarding this application, call [PHONE REDACTED]. 4. Definition: This license is based on a statement of the gross receipts. The term “Gross Receipts” shall include the receipts from all sales or services rendered or activities conducted within the county, both to persons within the county and outside the county. BUSINESS LICENSE TAX RATES TABLE A Contractor/Subcontractor; Retail or Wholesale Merchants; Restaurants/Food Trucks; Short-Term Rentals/AirBnB; Business, Financial, Personal and/or Repair Services $0.05/$100 Professions, Merchant-Placed Vending Machines, Junk & Secondhand Dealers $0.10/$100 Utility $0.50/$100 Amusement Machines Less than 10 10 or more $25 each $200 All Other Businesses $0.36/100 Direct Sellers: Total annual sales in excess of $4,000, $0.20 per $100 of total annual retail sales or $0.05 per $100 total annual wholesale sales, whichever is applicable TABLE B FLAT FEE LICENSES Carnivals, Circuses & Speedways: One-day performance Two Consecutive day events After two consecutive days, the tax for each additional day will be $100 $500 $250 Itinerant Merchants or Peddlers $25 per year Photographer $30 per year Savings Institutions or State-Chartered Credit Unions $50 per year Dancehalls $600 per year Fortune Tellers, Clairvoyants & Practitioners of Palmistry $1,000 per year LICENSE FEE AND TAX: (Cumberland County Code §18-40) Every person or business subject to licensure under this article, and whose annual gross receipts are more than $10,000, shall be required to pay annually a license fee of $30 or a license tax based on the rate below, whichever is greater.