Manassas Business License: Tax Starts Above $150,000 in Receipts, Rate Table and March 1 Renewal
If you run a business inside the City of Manassas, the local license you need is the Business, Professional and Occupational License, or BPOL. It is a city license tax on gross receipts, not a permit, and the city sets its own rates and deadlines. The most important number for a small operator is the trigger: the city's rates apply to gross receipts of more than $150,000. For a wholesaler, the measure is purchases instead of receipts. Below that amount, the city's structure is different, and you should ask the Commissioner of the Revenue what a smaller business owes.
This guide covers the manassas va business license rules, the rate table, the alcohol license charges, the March 1 renewal, and how Manassas compares with its Northern Virginia neighbors. It is informational content, not legal or tax advice. Confirm current figures with the Commissioner before you file.
Manassas is an independent city
The City of Manassas is an independent city with a population of 44,332 (Census Vintage 2025). It is not Manassas Park, which is a separate city, and it is not the Manassas National Battlefield Park. Manassas is also a separate jurisdiction from Prince William County, even though the two sit side by side. A business located in the city deals with the city's Commissioner of the Revenue. A business in the county deals with the county, and the county's rules and rates are not the city's.
Who needs a Manassas business license
Virginia has no general state business license. The State Corporation Commission (SCC) forms entities such as LLCs and corporations, and it issues no business license. If you are still choosing a legal structure, see how to start an LLC in Virginia. The city license comes from the BPOL tax under Va. Code 58.1-3700 et seq. Not every Virginia locality levies a general license, and state law lets a locality levy none (Va. Code 58.1-3704). Manassas does levy one, so the question for you is whether your gross receipts pass the city's trigger.
The city's rates start above $150,000 of gross receipts. Gross receipts generally means your total sales or receipts before deductions for costs. Keep records that show your receipts by year so you can measure against the trigger before you file.
State law also limits how low a city can set its own threshold. The floor depends on population. Manassas has about 44,332 residents, which places it in the 25,000 to 50,000 band, where a locality cannot require a license for gross receipts under $50,000. The city's published $150,000 trigger is above that floor. Ask the Commissioner how the city handles businesses under $150,000, because that structure is not covered in this guide.
Manassas BPOL rates
These are the city's rates per $100 of gross receipts. The category decides the rate, so classify each activity carefully. A business with more than one activity may fall under more than one rate.
| Business category | Rate per $100 |
|---|---|
| Wholesale (measured on purchases) | $0.05 |
| Contractors | $0.13 |
| Retail | $0.17 |
| Repair, personal and business service occupations | $0.22 |
| Hotels and motels | $0.22 |
| Commission merchant | $0.22 |
| Real estate services | $0.33 |
| Professional | $0.33 |
| Financial services | $0.35 |
| Utility | One half of one percent ($0.50) |
| Federal research and development prime contracts | $0.03 |
Contractors pay the city rate on receipts as a BPOL category. Contractors also need the state license from the Department of Professional and Occupational Regulation (DPOR), which is a separate requirement. Since July 1, 2025, the state contractor classes are Class C for over $1,000 to under $30,000, Class B for $30,000 to under $150,000, and Class A for $150,000 or more.
Alcohol license charges
If you sell beer or wine, the city charges the following fixed amounts for the alcohol categories. Match your category to your state license from the Virginia Alcoholic Beverage Control Authority (ABC), and confirm the fit with the Commissioner before you apply.
| Alcohol category | City charge |
|---|---|
| Beer and wine, on-premise | $75 |
| Beer, on-premise | $50 |
| Beer and wine, off-premise | $75 |
| Beer, off-premise | $50 |
| Both on-premise and off-premise | $75 |
| Mixed beverage, 50 to 100 seats | $200 |
| Mixed beverage, 101 to 150 seats | $350 |
| Mixed beverage, 151 seats and over | $500 |
Renewal deadline, penalties and closing
Renewal filing and payment are both due March 1 each year. In 2026, March 1 fell on a Sunday, so the deadline was March 2. March 1, 2027 is a Monday, so the 2027 deadline is March 1. Mark it on your calendar now.
- Late filing: a 10 percent late-filing penalty applies.
- New businesses: you must obtain the license before the business begins.
- Closing: if you close, the city refunds unused tax. Ask the Commissioner how to request the refund and what records to bring.
Get zoning approval before you apply
The application asks for your occupancy, use or home occupation permit number. If you work from home, or lease a commercial space, get the zoning approval first. Applying without the permit number slows the process, so have the approval in hand before you start the online form.
Operating without a license and delinquent taxes
Operating a business in Manassas without a license is a Class 1 misdemeanor under city rule, with a fine of up to $500. Delinquent city taxes also block a license, so pay any past-due city balance before you apply or renew.
How to apply and renew
- Confirm your zoning approval and note the occupancy, use or home occupation permit number.
- Estimate your gross receipts for the year and classify each activity. Wholesalers measure purchases.
- Contractors add Workers' Compensation Form 61A to the filing.
- File and pay through the online renewal portal at selfservice.manassasva.gov/CSS/, or contact the office directly.
- File and pay by March 1 each year to avoid the 10 percent penalty.
The Commissioner of the Revenue's office is at 9027 Center Street, P.O. Box 125, Manassas VA 20108-0125. The phone number is 703-257-8214.
How Manassas compares with its neighbors
Each figure below is that jurisdiction's own rate, not a statewide rate. Do not apply one locality's numbers to another.
- Fairfax County: contractors $0.11, retail $0.17 and professional $0.31 per $100. See the Fairfax County business license guide.
- Prince William County: no tax applies to gross receipts under $500,000. See the Prince William County business license guide.
- Manassas: the tax starts above $150,000 in gross receipts. Contractors $0.13, retail $0.17 and professional $0.33 per $100.
A business that sits near the Prince William line should confirm its location with both localities, because the address decides which city or county license applies.
Sales tax and property tax context
The city's sales tax rate is 6.0 percent. The city's tax year 2025 property rates are real estate 1.070, business personal property 3.600, and machinery and tools 2.100, each per $100 of assessed value. The Owens Brooke district rate is 0.080, and the Fire and Rescue district rate is 0.190. These property taxes are separate from the BPOL license tax. Business license revenue was $5.68 million in FY2024, according to the Auditor of Public Accounts.
Official resources
- Commissioner of the Revenue, City of Manassas: 703-257-8214, online renewal at selfservice.manassasva.gov/CSS/
- State Corporation Commission: scc.virginia.gov/businesses, business search at cis.scc.virginia.gov
- Virginia Department of Taxation (Virginia Tax): tax.virginia.gov, sales tax at tax.virginia.gov/sales-and-use-tax
- Virginia Small Business Development Center network: virginiasbdc.org
Disclaimer and when to get professional help
This guide is informational content about Manassas business licensing. It is not legal or tax advice. Rates, charges and deadlines can change, so confirm each figure with the Commissioner of the Revenue before you file or pay. If your business has complex receipts, multiple locations, a mix of wholesale and retail activity, or a question about a past-due balance, talk with a qualified attorney or certified public accountant (CPA) before you file.