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Commissioner of the Revenue
Jenefer S. Hughes, MBA, ACA

Phone Numbers
(804) 748-1281

Fax Numbers
(804) 768-8649 Administration, Individual Personal Property
(804) 796-3236 Business License, Business Tangible Personal Property, Income Tax, Tax Relief

Email Us 


Hours
Monday - Friday
8:30 a.m. - 5 p.m.

Mailing address
Commissioner of the Revenue
P.O. Box 124
Chesterfield, VA 23832-0908

Street Address
Commissioner of the Revenue
9901 Lori Road
Building 38, Room 165
Chesterfield, VA 23832
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Commissioner of the Revenue
Frequently Asked Questions by Tax Type

Business License


What is meant on the application by “gross receipts”?  

“Gross receipts” is defined in the Code of Virginia, §58.1-3700.1, as “the whole, entire, total receipts, without deductions.” This is generally the same figure as

  • line one of a corporate income tax return
  • line one on federal Schedule C, for individuals or others required to file business income

What if I have multiple locations or multiple lines of business?  

Each individually licensable activity, at each business location must have a separate license.

Are flat-fee licenses paid in addition to gross-receipts-based licenses?  

Rarely. But is true in the case of a business/nightclub that sells alcohol.

Businesses who sell alcohol must obtain the following

  • separate flat-fee-based “Alcoholic Beverage” business license for each type of alcohol sold (as listed on the back of the application by seating capacity)
  • retail merchant business license

NOTE: These are in addition to state licenses required from the ABC Board

These businesses MUST include gross receipts for alcohol sales within the total gross receipts reported for the retail business license, even though they also obtain a separate business license for alcohol sales or nightclub activities.  

Which businesses do NOT use “gross receipts” on line one of the business license application?  

Exceptions are noted on the back of the business license application, along with a list of flat-fee-based licenses. Here are a few notable ones

  • Wholesale merchants report gross purchases.
  • Merchandise brokers report gross profit.  
  • Auctioneers report gross proceeds.

Call our office at 804-748-1281 for questions regarding special circumstances that might affect your classification or the determination of the proper basis for your license calculations.

What about operating under a trade name different than my own?  

Before applying for a business license through the Office of the Commissioner of the Revenue, business owners must register the trade or “doing-business-as” name with the Office of the Circuit Court Clerk if the

  • business will be operating under an assumed or fictitious name
  • trade name is using only an individual's initials or any other fictitious name that differs from the actual sole proprietor, partnership, or corporate name

It is unnecessary to register the business name if the

  • trade name includes the sole proprietor's last name
  • business will be incorporated and business will be conducted under the corporate name

What if I incorporate or create an Limited Liability Companies(LLC)? Are the rules different for me?  

  • All corporations, and LLCs, MUST register with the State Corporation Commission (SCC).
  • Entities that are required to obtain a federal ID number (FEIN) from the Internal Revenue Service (IRS), MUST obtain an FEIN before acquiring a local business license from Chesterfield County.

I am a contractor. Does my contractor’s license from the state count as my business license? Or vice-versa?  

No, the state contractor’s license is separate from your local business license, and separate rules apply.

  • All contractors operating in Chesterfield County must have a local business license.
  • Contractors based in localities outside of Chesterfield County may use a business license from their home locality for contracts up to and including $25,000 in total gross receipts annually
    • unless the home locality does not require a business license, in which case a Chesterfield County license is required for any work done here.
     
  • If you accept individual contracts of $1000 or more, or if you have total gross receipts from contracting in excess of $150,000 during any 12-month period, you must register with the State Board for Contractors.

If my gross receipts are under $200,000, and I am doing a business that is supposed to be based on gross receipts, do I still have to calculate my tax, or just pay the minimum fee?  

You pay only the minimum fee, according to the schedule on the back of the application form. Only if your business takes in $200,000 or more in gross receipts for the licensable activity must you calculate your license from the gross receipts.

If my gross receipts are under $10,000, and I am doing a business that is supposed to be based on gross receipts, do I still have to get a business license?  

Yes, but it is FREE!

If I do not renew my business license, am I considered out of business?  

No, but you may be considered delinquent! Once you have received your first business license, you are considered “in business” until you declare in writing that you are “out of business.”


Business Tangible Personal Property


What is Business Tangible Personal Property (BPP)?  

It is any furniture, fixtures, tools, or equipment that is used or available for use in a business. It includes fixed assets, but does not include supplies (such as pens and paper) or real estate. For a more detailed list of applicable assets, see Sections One and Two of the BPP return form.

What is the due date for the business tangible personal property tax return?  

March 1

Can I get an extension of time to file the return?  

Yes, but your request must come in writing and be faxed or postmarked by March 1. An extension will be granted for no longer than 60 days.

What is the tax rate?  

The current tax rate is $3.60 per $100 of assessed value (that is, 3.6% of the value). The rate is set each year by the board of supervisors.

What if I went out of business?  

You must notify our office in writing that you went out of business. If your BPP is on commercial property and is still available for use in business after you went out of business, you are responsible to continue to report it until it is removed or made unavailable for use in the business . Note that BPP is NOT pro-rated.  

What if I purchased or recapitalized an item on January 1?  

Report the item on the form and use a 90% assessment factor. Include a note on the "Total" line that these assets are included there.

What if I am a sole proprietor and I own the equipment personally?  

You must still report any tangible equipment that is used or available for use in your business.

What if I own no equipment?  

Then you must write "None" on the return and still send it in, along with an explanation of owning no equipment.

  • You are required to file the return no matter how much equipment you have.
  • If you lease equipment, then report it in Section Three of the return.
  • You may be asked to provide a copy of the lease agreement.

Do you allow for technological obsolescence?  

Yes, for certain computer equipment and peripherals, as described in Section Two of the return.

  • Computers and peripherals are assessed using a more progressive schedule of assessment factors, found in Section Two.

NOTE: that "computerized" equipment is not the same as a computer or peripheral and would usually be reported along with all other equipment (in Section One), not with computer equipment in Section Two.

What if I do not depreciate anything?  

  • You must still file the form and report all equipment used or available for use in the business.
  • You must include an itemized list of all equipment; and you may be asked to provide a copy of your federal Schedule C or Form 1120 in lieu of the required copy of your federal depreciation schedule.

What do I need to attach to my form?  

  • An itemized list of all property reported
  • A copy of your most recent federal depreciation schedule (Form 4562), if you filed one
    • If you did not file a federal depreciation schedule, you may be asked to provide other supporting documents, including federal Schedule C or Form 1120 in lieu of the Form 4562
     

Machinery and Tools (M&T)


How do you determine who is a manufacturer or processor?  

This is a determination made by the commissioner, based on a number of facts about the process and nature of your business activities.

  • Taxpayers must first submit the "BCI" Form , with relevant documentation such as
    • photos
    • process flow charts
    • narratives for review
     
  • In some cases a site visit is necessary by our auditors.
  • The nature and extent of any transformation during your process is most important in making this determination.

Can I get an extension of time to file my return?  

Yes, but your request must come in writing and be faxed or postmarked by March 1. An extension will be granted for no longer than 60 days.

What if I went out of business?  

You must notify our office in writing that you went out of business. If your M&T is on commercial property and is still available for use in business after you went out of business, you are responsible to continue to report it until it is removed or made unavailable for use in the business. Note that M&T tax is NOT pro-rated.  

What about idle and unused equipment?  

Machinery and tools may be reported as "Idle and Unused" if they

  • have been discontinued in use continuously for at least one year prior to January 1, 2017 or
  • on and after January 1, 2016, have been specifically identified in writing by the taxpayer to the commissioner of the revenue on or before April 1, 2016, that the machinery and tools would be withdrawn from service before January 1, 2017, not in use on January 1, 2017, and no reasonable prospect exists that the machinery and tools will be returned to use prior to January 1, 2018.

Construction-in-progress, occasional, and seasonal use of machinery and tools would not constitute "idle and unused" property.

Submit with return

  • A detailed list of assets itemizing all property reported by capitalized cost and date of acquisition must be submitted.
  • An explanation must be provided if there is a difference between the property reported on this return and your 2016 return.
    • This asset list should include a separate list of assets that were idle and unused continuously for one year prior to January 1, 2017.
     
  • You may also submit a specific list of machinery and tools that you anticipate will be removed from use not later than January 1, 2018, and expect the machinery and tools will not be used at all during 2018.
    • This list must be submitted on or before April 1, 2017, for the machinery and tools to be declared idle and unused on the 2018 machinery and tools form.
     

NOTE: Once any property identified as "idle and unused" is returned to use, please contact our office immediately for proper reporting guidelines.


Personal Property

Assessment and Tax Calculation

Who sets the personal property tax rate?  

The Board of Supervisors establishes a personal property tax rate each year. The tax rate may vary according to category.

How do I calculate the tax I must pay?  

See Steps to Calculating your Tax  

Boat Registration

Is my watercraft taxable if it's not registered with the Game and Inland Fisheries?  

Yes. All watercraft are taxable whether registered or not.

NOTE: As of January 1, 2017, non-motorized boats and watercraft shorter than 18 feet, non-business owned and used for pleasure, are no longer taxable in Chesterfield County.

College Students

I have a child enrolled as a full-time student at Virginia Tech. He lives on campus during the school year, with periodic visits home (parent’s house in Chesterfield County). Where should I report the car he drives for personal property tax purposes?  

If a car is being used by a college student the situs for personal property tax purposes is the domicile of the owner of the car. In this case, whether the car is owned by the student or the parent(s) the domicile is Chesterfield County; therefore, the car should be reported to Chesterfield County.

Fire/Rescue Volunteers

Do I get a tax break for being a fire/rescue volunteer? 

Yes. You must file a Volunteer Vehicle Certification form by January 31 of each tax year. There is a reduced tax rate applied to the vehicle's assessed value to determine the tax.

NOTE: If you purchase a vehicle after January 31st of the tax year there is no reduced tax allowed until the following year.

Do I need to file another Volunteer Vehicle Certification form if I replace a certified vehicle during the tax year?  

Yes, you must file a Volunteer Vehicle Certification form with the Office of the Commissioner of the Revenue each time you replace a previously certified volunteer fire/rescue vehicle.

Military

Where do I pay personal property taxes if I am in the military and my home of record is Virginia? 

If your home of record is Chesterfield, Virginia then your vehicle(s) is subject to personal property tax in Chesterfield County, regardless of where the vehicle is garaged during active military service.

Where do I pay personal property taxes if I am in the military and my home of record is NOT Virginia? 

If your home of record is not Virginia, and your car is registered in Chesterfield County, you must provide our office with a Leave and Earnings Statement (LES) for January of the appropriate tax year to qualify for the military exemption. If you move your vehicle registration to Chesterfield County during the tax year you'll need to provide a current (LES).

Do I qualify for the military exemption if the vehicle is jointly owned? Does my non-military spouse qualify for the exemption if the vehicle is titled solely in his/her name? 

Yes, if ALL of the following criteria are met:

  • One owner is an active-duty military service member, and the co-owner is the military service member’s spouse.
  • The active-duty military service member’s home of record is NOT Virginia.
  • The spouse resides here in Chesterfield County temporarily to be with their military spouse who is here on military orders.
  • Must maintain a legal residence in your home state.
  • Must submit a Military Spouses Residency Relief Form.

Ministers

Do I qualify for the vehicle tax exemption if I substitute as pastor at churches in the Richmond area? 

No, to qualify for the tax exemption you must be a duly designated ecclesiastical officer of a particular church, religious association or denomination, AND the vehicle must be used predominately for church purposes.

Move/Sell Vehicle(s)

What is proration? 

Proration is the method of taxation on a monthly basis for the portion of the calendar year personal property is owned and/or located in the jurisdiction.

  • Chesterfield prorates vehicles, motorcycles and recreational vehicles.
  • All other property is not prorated (i.e. boats, trailers, mobile homes, airplanes, and camper trailers).

If I sell or dispose of a vehicle what steps do I take? 

See Vehicle Purchase or Disposal  

If I move to or from another locality within Virginia what must I do? 

See Moved To or From Another VA Locality  

Unlicensed/Unused Vehicle(s)

If my personal vehicle is unused or unlicensed, do I still need to register and pay personal property taxes? 

Yes, all personal property is taxable, even unlicensed and/or inoperable vehicles.

  • This property must be filed on or before the first business day of March, each year, for as long as you own it. However, you may Appeal Your Vehicle Assessment 

Real Estate Tax Relief


Real Estate Tax Relief for Elderly and Disabled

What are the requirements to be eligible for tax relief on real estate and mobile homes?  

The main criteria for tax relief are as follows:

  • ALL owners must live in the household.
    • For property owned by other than an applicant and spouse, tax relief would be prorated based on the percent of ownership held by qualifying applicant(s).
     
  • It must be owners primary residence.
  • You must be 65 or older as of December 31st of the preceding year or be totally and permanently disabled as of the same date.
  • The total gross income of all occupants or the home must not exceed $52,000 from all sources, taxable or non-taxable.
  • For property jointly owned by husband and wife or by a single taxpayer, the COMBINED NET WORTH of the owner(s) and spouse(s), excluding the value of the home and up to ten acres of land upon which the home is situated, must not exceed $350,000.
  • NOTE: Only the home and up to one acre of land is eligible for actual tax relief although up to ten acres of land may be excluded from the net worth calculation.
  • For property jointly owned by co-owners (other than husband and wife), the COMBINED NET WORTH of the owners must not exceed $324,075, WITHOUT any exclusion for the dwelling and land.

Where can I get an application?  

An application can be obtained by

Commissioner of the Revenue
9901 Lori Road
Building 38, Room 165
Chesterfield, VA 23832

Is there assistance in preparing my application?  

The tax relief section of the office will help in preparing this application during normal working hours

Monday through Friday
8:30 a.m. - 5 p.m.

Can my child fill out these forms for me and be the contact for tax relief?  

Due to the Privacy Act, in order for the Office of the Commissioner of the Revenue to be able to discuss your application, we will need a copy of a filed Power of Attorney.

Do I need to attach anything to my application? 

If renewing your application documents can be sent after the April 3 due date, but the application must be postmarked by April 3. When filing your application we will need all documentation of income and net worth.

Income

  • W-2’s
  • Federal Income Tax Return
  • SSA-1099’s
  • interest and dividend statements
  • any other income

Net worth

  • bank statements showing the balances in checking and savings accounts
  • certificates of deposits
  • money market accounts
  • stocks
  • bonds
  • IRA’s
  • annuities
  • cash value of life insurance and burial plots as of December 31st of the preceding year

Real Estate Tax Relief for Veterans


Whom do I contact to apply for the Veteran’s Tax Relief Program?  

You should contact the Commissioner of the Revenue office at 804-748-1281.

How do I apply for the Veteran’s Tax Relief Program?  

An application can be obtained by

Commissioner of the Revenue
9901 Lori Road
Building 38, Room 165
Chesterfield, VA 23832

How can I prove I am eligible to receive the tax relief? 

Attach to your veteran’s tax relief application

  • A copy of the Certificate of Disability that you receive from the Department of Veteran Affairs.
    • The certificate must show that the veteran has a 100 percent service-connected, permanent, and total disability, and the date that total and permanent disability was granted.
     

Do I have to file for this tax relief every year?  

No. The tax relief is effective from January 1, 2013 or when the veteran was deemed to be disabled by the Department of Veteran Affairs.”

  • The veteran had to be living as of January 1, 2011 in order to receive the veteran’s tax relief since this type of relief began January 1, 2011.

What is the deadline date to file for this tax relief?  

There is no immediate deadline date to file.

  • If a veteran for some reason does not hear about the tax relief until next year and is eligible for the exemption, the Commissioner of the Revenue’s office can go back and allow the veteran to receive the tax relief.
    • We are only able to grant relief for the current year, plus 3 years back, beginning January 1, 2011.
     

Does it matter whose name is on the deed?  

Yes. The veteran must be an owner of the property and occupy it as his or her principal residence.

  • Co-owners, other than a husband and wife, only get a percentage based on their percent of ownership.

What if I own multiple homes within the county, which home do I get the tax relief exemption for if I qualify?  

Only the home the veteran occupies as his or her principal residence will receive the tax relief exemption.

What property does the tax relief exemption cover?  

The exemption will cover the real property taxes for the home and up to one acre of land upon which the home is situated.

Can I get the tax relief if I own and live in a mobile home?  

Only if you have met the criteria needed for a mobile home to be converted to real property can the veteran receive the exemption. A veteran must own and occupy as his or her principal residence a mobile home that is being taxed as real estate and own the real estate upon which the mobile home is situated.

Can my spouse continue to receive the tax relief exemption after I am deceased?  

Yes, so long as the death of a veteran occurs on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his/her principal place of residence.

Do I need to report any of my income to qualify for the veteran’s tax relief exemption?  

No. This tax relief program is not based on the amount of income you receive each year.

Real Estate Surviving Spouse Exemption (KIA)

Are there any restrictions for this exemption? 

Yes

  • Only those dwellings in the locality with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single family residential shall qualify for the exemption under this article.
    • The average assessed value for this year, as assessed by the County Real Estate Assessor, is $179,864. If your home is valued in excess of this amount, you will not be eligible for this exemption.
     
  • The surviving spouse of a member of the armed forces killed in action or died of wounds received in action
    • does not remarry
    • continues to occupy the real property as his principal place of residence.
     
  • In the event that the principal residence is jointly owned by two or more individuals, not all of whom qualify for the exemption,
    • the exemption shall be prorated by multiplying the amount of the exemption by a fraction that has as a numerator the percentage of ownership interest in the dwelling held by all such joint owners who qualify for the exemption, and as a denominator, 100 percent.
     
  • The fact that surviving spouses who are otherwise qualified for tax exemption pursuant to this article are residing in hospitals, nursing homes, convalescent homes, or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence so long as such real estate is not used by or leased to others for consideration.

How do I apply for the Surviving Spouse Exemption Program (KIA)?  

An application can be obtained by

Commissioner of the Revenue
9901 Lori Road
Building 38, Room 165
Chesterfield, VA 23832

To apply for this exemption, an application should be completed

  • setting forth the surviving spouse's name
  • indicating any other joint owners of the real property
  • certifying that the real property is occupied as the surviving spouse's principal place of residence.

How can I prove I am eligible to receive the tax exemption?  

Attach to your tax exemption application a copy of the documentation from the United States Department of Defense or its successor agency indicating the date that the member of the armed forces of the United States was killed in action or died of wounds received in action.

Do I have to file for this tax exemption every year?  

No. The tax exemption is effective January 1, 2015. You only need to re-apply if the

  • surviving spouse remarries
  • principal place of residence changes

NOTE: The commissioner of the revenue will need to be notified promptly of any remarriage.

What is the deadline date to file for this tax relief?  

There is no immediate deadline date to file.

Does it matter whose name is on the deed?  

Yes. The surviving spouse must be an owner of the property and occupy it as his or her principal residence. Co-owners only get a percentage based on their percent of ownership.

What property does the tax exemption cover?  

The exemption will cover the real property taxes for the home and up to one acre of land upon which the home is situated.

Can I get the tax exemption if I own and live in a mobile home?  

Yes, as long as the surviving spouse owns and occupies the mobile home as his or her principal residence, and the property is zoned as single family residential.

Do I need to report any of my income to qualify for the surviving spouse exemption?  

No. This tax exemption program is not based on the amount of income you receive each year.


State Taxes - Individuals - Income


To whom do I make my check out and where do I mail my tax return?  

Checks need to be made out to the treasurer of the city or county where you reside if you filed your return in your locality and did not e-file your return.

Chesterfield residents

  • Make check out to "Treasurer, Chesterfield County".
  • Mail to
Commissioner of the Revenue
Chesterfield County
P.O. Box 124
Chesterfield, VA 23832

When are the taxes and estimated payments due?  

Virginia Individual Income Tax Returns are due to be filed by May 1st each year. Vouchers for Virginia

  • the first is due May 1,
  • the second is due June 15
  • the third is due September 15
  • the fourth is due January 15 of the next year

Where can I get some assistance with the preparation of my state return?  

The Office of the Commissioner of the Revenue offers free assistance with the preparation of your state tax return.

  • You will need to bring a completed copy of your Federal Tax return and your W-2's.
  • We assist on a first come first served basis with no appointments during office hours.
Monday through Friday
8:30 a.m. to 5 p.m.

When can I expect my refund?  

The processing time for most returns is 4 to 6 weeks.

  • You may check the status of your return by checking the Virginia Tax website or by calling (804) 367-2486.
  • In 2015, the General Assembly approved language that eliminated the debit card option and now requires all tax refunds to be issued by direct deposit or by check.
    • Tax refunds previously issued on a MasterCard® debit card are still valid and taxpayers may continue to use those cards.
     

How do I change my address after I have filed my return?  

You may send a letter providing your social security number, old address, new address, and your signature to:

Virginia Department of Taxation
Office of Customer Services
Post Office Box 1115
Richmond, Virginia 23218-1115
FAX (804) 254-6113

NOTE: You may also update your address via secure messaging (email); updates sent via secure message must include an image of your signature.

If you move to a new address after filing your return, but before you receive your refund, be sure to file a change of address with your former post office so your refund or any correspondence from the department can be forwarded to you.

Where can taxpayers get free assistance for federal tax preparation?  

The local chapter of the AARP provides assistance to taxpayers over the age of 65.

What is the telephone number for the Department of Taxation in Richmond?  

The local number for the Department of Taxation is 804-367-8031.

Whom do I call if my refund check is incorrect?  

If there is an incorrect amount, name or address on your refund check you can contact the Department of Taxation directly at 804-367-8031.

Can I pay state income tax by credit card?  

Yes, call 1-800-2PAY-TAX or pay online at www.officialpayments.com.

The jurisdiction code for Virginia is 1080. You will need this number when you arrange for credit card payment.

NOTE: The company processing the transaction will assess an additional fee. Prior to payment, you will be informed of the fee and will have the option to cancel the transaction at that time with no charge.

After you complete the transaction be sure to fill in the oval on line 30 of Form 760 indicating that you have arranged for this type of payment and mail your return directly to

Department of Taxation
P.O. Box 760
Richmond, Va. 23206-0760.


Short-Term Rental

What are the effects of certification as a short-term rental company?  

Local taxes for rental businesses that become certified short-term rental businesses are affected in the following ways:

  • Rental inventory is no longer subject to the business tangible personal property tax, and
  • The business license classification for rental revenue is that of “retail merchant,” as opposed to “personal service” for non-certified rental businesses.

Certified businesses will receive a certificate which must be displayed in each qualified location.

What is the application deadline for certification?  

The deadline to apply for renewal certifications is January 31 of the current tax year.

  • For new businesses seeking first-time certification as a short-rental business, an application is expected within 30 days (consistent with the grace period for filing the business license application itself).

Are there any extensions to the January 31 date for renewal applications for certification?  

No. Applications for renewal of certification MUST be postmarked by January 31 of the tax year for which certification is sought.

What if a previously-certified short-term rental business misses the deadline for renewal or otherwise does NOT qualify for certification in a subsequent year?  

The effects of certification are reversed.

  • The rental inventory reverts to business tangible personal property taxable status, and the business license classification reverts to that of “personal service.”
  • Certification (or lack thereof) is an annual process, meaning that businesses that are certified one year may NOT be certified the next, and vice-versa.

Technology Zone Incentives


Who qualifies for a rebate on Machinery & Tools (M&T) taxes? 

M&T tax rebates

  • A full (100%) rebate of M&T taxes paid is available for a five-year period, for new or relocating businesses who locate in a technology zone after January 1, 2006.
  • A partial rebate of M&T taxes paid is available for an existing business within a technology zone that undergoes an expansion or renovation which results in an increase of 15% or $50,000, whichever is greater, in the assessed value of its M&T over that of the previous year.

NOTE: Over the life of the zone, businesses may qualify for more than one qualifying expansion or renovation rebate.

I think I qualify. What is the first step?  

Contact the Chesterfield County Department of Economic Development within one year of locating to a technology zone.

  • This program is administered by the Department of Economic Development, and offers incentives to businesses locating and/or expanding or renovating within a technology zone.
  • If the business qualifies for a business license incentive, it will still be required to apply for an annual business license with the Office of the Commissioner of the Revenue, but the license fee will either be waived or partially waived.
  • In the case of a rebate on M&T taxes, the business must file and then pay the taxes assessed on this equipment before the Treasurer’s Office will issue the rebate.
Related Content

Business Citation or Notice

Business License

Business Personal Property

Business Taxes