1. Business Taxation and Licensing
Commissioner of Revenue Office
Danville, Virginia

3.  If you are receiving
monetary compensation
for products sold or
services rendered, you
need a Danville City
Business License.
 This License is renewed
yearly. Due March 1st.
 Failure to renew can
lead to an appearance in
court!

4. All City of Danville Business Licenses (with the exception of taxi services and
junkyards) are based on the calendar year (Jan-Dec).
We do not pro rate the license fee.

5.  All businesses located in the City of Danville must have zoning approval for the
business location from the Planning Division, located at 427 Patton Street, room 207
434-799-5261.
 All businesses (except for corporations that are registered with the State of Virginia)
must register the business name with the City of Danville at the Clerk of Court's
Office, located in the James F. Ingram Justice Center, 401 Patton Street, room 222B 434-
799-5168.
 All businesses dealing with food must have a health permit. Restaurants and all other
businesses serving prepared food need to contact the local Virginia State Health
Department 434-799-5190. Grocery & convenience stores not serving prepared food
should contact Virginia Department of Agriculture
 All businesses dealing with alcoholic beverages must have an ABC permit from
the ABC Board 800-552-3200.
 All businesses selling retail must register with the Virginia Department of
Taxation 804-367-8037.
 All contracting businesses with individual job costs of $1,001 or more must also have a
Virginia State Contractors License and be bonded for $5,000 (Class A State License
does not need the $5,000 bond). A Virginia State Contractors License can be obtained
from the Department of Professional and Occupational Regulation 804-367-8511.

6.  Incorporated businesses require proof of State Corporation from
the State Corporation Commission.
 Operating a day care center for children (5 or more) you will need
to contact Vicki Stauffer, Roanoke Social Services Office (540) 857-
7946.
 Operating an adult home (4 or more) you will need to contact
Chris Austin, Roanoke Social Services Office (540) 857-7868
 Owners of barbershops and beauty salons must have a shop or
salon license, which can be obtained from the Department of
Cosmetology (804) 367-8509. ALL stylists must have their state
license with them when applying for their city business license.

7. Bryan Gibson, Business License Inspector
James Gillie, Commissioner of Revenue
Located in:
Charles Harris Financial Building
311 Memorial Drive, 2nd Floor

9.  What is business personal property tax?
Business personal property tax is a tax on the furniture,
fixtures, machinery, and tools used in a business, trade, or
profession. The Code of Virginia (§58.1-3503) states that
all tangible business personal property is taxable for the
physical life of the property regardless of age (1 day or
1,000 years old). Taxable assets include items that have
been received free of charge, as a gift, or personal items
that have been brought from home to use in the business.
Taxable property also includes items that have been
partially or fully depreciated for income tax purposes.
This tax is assessed annually and is based on all assets
owned, or in the possession of, the business on January 1.

10. DUE MARCH 1
 All assessments are by
percentage of original
cost.
 City of Danville tax rate
is $3.00 per $100.00.
 This includes furniture,
fixtures, computers,
peripheral, and
equipment.

12. DUE MARCH 1
 City of Danville tax rate for
machinery and tools is $1.50
per $100.00.
 This return should include
only machinery and tools
used in manufacturing,
mining, processing or
reprocessing, radio or
television broadcasting,
dairy, dry cleaning or
laundry business.
 DO NOT INCLUDE OFFICE
EQUIPMENT, FURNITURE,
OR FIXTURES.

14.  What is considered a “meal” that is
subject to the Meals Tax?
 A meal is any prepared food or
drink offered or held out for sale
by a food establishment for the
purpose of being consumed by any
person to satisfy the appetite and
that is ready for immediate
consumption.
 Does the meal, or prepared food,
have to be consumed on the
premises of the business where it is
purchased to be taxable?
 No. The meal, or prepared food, is
subject to the Meals Tax whether it
is intended to be consumed on the
seller’s premises or elsewhere and
without regard to the manner, time
or place of service.

15.  The meals tax for the City of Danville is 6% of the
cost of meals and/or drinks (including alcohol).
This tax is due and payable by the customer at the
time such items are purchased.
 It is the duty of the proprietor of the establishment
to keep accurate records of all meals tax monies
collected. The proprietor must deliver these
monies along with a meals tax return to the
Commissioner of the Revenue on/or before the
last day of the calendar month following the
month for which taxes were collected.
 Records must be maintained for 5 years.

16.  When said taxes are
reported and paid by the
due date, the proprietor
may deduct 3% of the tax
amount due.
 If said taxes are not
received in a timely
manner, they are
considered past due, and
the 3% discount does not
apply and a 10% penalty
for late filing is added to
taxes due.
 Lisa W. Ford
Meals Tax Inspector

18.  Transient: a person who is staying or working
in a place for only a short time.
 According to the Danville City Code, Article
VI, sec 37-97., hereby levied and imposed upon
each transient, in addition to any and all other
taxes and fees of every kind imposed by law, a
tax equivalent to six (6) percent of the total
amount paid by or for such transient for the
rental of any room in any hotel.

19.  Those collecting
transient tax shall make
out a monthly report
(pictured) and deliver to
the City Collector with a
remittance of tax due.
 Due before or on the
20th day following the
close of each month
covering the amount of
tax collected during the
preceding month.

21.  A person is engaged in the short-term rental
business if not less than eighty percent of the
gross rental receipts of such business in any
year are from transactions involving rental
periods of ninety-two consecutive days or less,
including all extensions and renewals to the
same person or a person affiliated with the
lesser

22.  Every person, individual,
partnership, or
corporation engaged in
the short-term rental
business must file an
application with the
Commissioner of the
Revenue for a certificate of
registration.
 If your business qualifies
as a short-term rental
business, you will be
issued a certificate and
your license tax and
personal property will be
reclassified.

23.  Every person engaged
in the short-term rental
business shall collect a
1% daily rental property
tax from the lessee of
the daily rental
property at the time of
the rental.
 This tax shall be in
addition to all other
taxes levied pursuant to
section 58.1-605 of the
Code of Virginia.

25.  Businesses in the City
of Danville are
responsible for
following set
guidelines for taxes
and reporting.
 Our office randomly
selects businesses
throughout the City
for compliance review
audits.

26.  The purpose of our review
is to ensure a business is
operating within the
guidelines set by the City
Code and the State of
Virginia.
 We are here to help
businesses comply with
the City and State’s
regulations for business
reporting.
 Our goal in this office is to
help your business
succeed!!

27.  Sales Records
 Documentation for Sales and Purchases
 Adequate Records (cash register summaries, computer
summaries, tax records, bank statements)
 Business Property Records (purchase receipts,
depreciation schedules, lease agreements, disposal
records)
 Financial Statements
 Physical Review of Establishment (equipment, records,
business operations)
 Note: Maintain all records for at least 5 years.

28.  Physical Address
311 Memorial Drive
Danville, VA 24541
 Mailing Address
P.O. Box 480
Danville, VA 24543
 Website: http://www.danville-va.gov/524/Commissioner-of-Revenue
 Phone: 434-799-5145
Fax: 434-799-5148
 Hours
Monday - Friday
8:30 am - 5 pm

29.  http://www.irs.gov/Businesses/Small-
Businesses-&-Self-Employed/Starting-a-
Business
 http://www.tax.virginia.gov/content/business-home
 https://www.municode.com/library/va/dan
ville/codes/code_of_ordinances