Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-530 - Due dates

A. If not previously licensed, a person must apply for a license prior to beginning business. If licensed the previous year, a person must apply for a license prior to the application due date adopted by the locality. Applications are on forms prescribed by the local tax officials.

B. For reasonable cause, the local official may allow an extension for the filing of the application and such extension may be conditioned on the timely payment of an estimate of the tax due. Taxes paid based upon an estimate will be subject to correction, with interest and penalties, if the estimate is unreasonable.

C. For taxes based on gross receipts, the locality has the option of requiring payment of the tax on or before the locality's fixed due date for filing license applications or a later date, or 30 or more days after the person begins business.

D. Every locality must adopt a March 1 due date for applications or a later application date that is on or before May 1st of the license year no later than the 2007 license year.