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Commissioner of the Revenue's Office
Business License
Every person or corporate entity engaging in business in Salem must obtain a business license within 30 days of beginning operation. If the business will be operated from a residence, then a home occupation permit must first be obtained from the Zoning Office (540)375-3016. (For more information on home-based businesses, please refer to the Home Occupation permit application.) All businesses must use a trade name (i.e. Jane's Flower Shop) must register that trade name with the Clerk of Circuit Court (540) 375-3067 before the license will be issued. For more information please contact our Business License Inspector at (540) 375-3019 or visit our forms page.
The cost of the license is based on gross receipts. The rates are as follows:
| Amusement Service |
$30 first 8,334 gross receipts plus $.36 per $100 excess |
| Business Service |
$30 first 8,334 gross receipts plus $.36 per $100 excess |
| Contractor |
$30 first 18,750 gross receipts plus $.16 per $100 excess |
| Finance Service |
$30 first 15,000 gross receipts plus $.20 per $100 excess |
| Personal Service |
$30 first 8,334 gross receipts plus $.36 per $100 excess |
| Professional Service |
$30 first 5,173 gross receipts plus $.58 per $100 excess |
| Real Estate Service |
$30 first 5,173 gross receipts plus $.58 per $100 excess |
| Repair Service |
$30 first 8,334 gross receipts plus $.36 per $100 excess |
| Retail Merchants |
$30 first 15,000 gross receipts plus $.20 per $100 excess |
| Short Term Rental |
$30 first 15,000 gross receipts plus $.20 per $100 excess |
| Wholesale Merchants |
$50 first 10,000 purchases plus $.13 per $100 excess |
The City of Salem exempts home-based business up to $8000 per year in gross receipts. Businesses that do not exceed this amount, are not required to pay for the license. They need only go through the steps to acquire the license and remain on file.
Business License filing deadline: March 1
Payment deadline: March 1
Business Personal Property filing deadline: Feb. 15
Payment deadline: May 31
Consumer beware! Call Before You Hire!
To report an unlicensed business or check to see if a business has a current business license please click here
Before you hire a contractor to do a renovation or home repair take the time to call the Commissioner of the Revenue’s office to see if the contractor is licensed to do business in this locality. Protect your investment in your home.
Linda M. Carroll
Commissioner of the Revenue
City of Salem
540-375-3019
lmcarroll@salemva.gov
www.salemva.gov
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