If I rent office space, have a virtual office or a mailbox address, but conduct my business from my home, what is my “definite place of business” for purposes of local business license taxes?

Gross receipts for the purposes of local business licenses taxes in Loudoun County are attributed to a “definite place of business”. Va. Code § 58.1-3700.1 defines definite place of business as an office or a location at which occurs a regular and continuous course of dealing for thirty consecutive days or more. Virtual offices and mailbox addresses are not “definite places of business” and should not be used to register a business or attribute gross receipts for business license purposes. In these instances, the business owner’s home is their definite place of business and should be used for business registration and gross receipts reporting purposes.

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1. I am starting a small home-based business. Do I need a business license?
2. Are there any exclusions or deductions from Business Professional Occupational License (BPOL) taxes?
3. What if I don't know what my gross receipts were by the March 1 business license filing and payment deadline?
4. Can I obtain a listing of Loudoun County businesses, including address and telephone number, from the Commissioner of the Revenue?
5. If I rent office space, have a virtual office or a mailbox address, but conduct my business from my home, what is my “definite place of business” for purposes of local business license taxes?
6. Are payroll protection proceeds or grants, loans or aid due to the COVID-19 pandemic includable as taxable gross receipts for Loudoun County business license tax purposes?