[Return to Previous Page]How to Obtain a City of Norfolk Business License for Restaurants from the Commissioner of the Revenue.Contact the Health Department for a Letter of AuthorizationBefore an

[Return to Previous Page]How to Obtain a City of Norfolk Business License for Restaurants from the Commissioner of the Revenue.Contact the Health Department for a Letter of AuthorizationBefore any Business License can be issued in the City of Norfolk, a full inspection of the business location must be preformed by the Norfolk Health Department to make sure the equipment in which the food is being prepared conforms to the city's health codes. Once this is completed, the Health Department will issue you a Letter of Authorization. You will need to bring this document with you at the time you apply for the Business License. Fees vary, but for more information on Health Inspections, contact The Norfolk Department of Public Health at 757-683-2712.The Collection of Food and Beverage TaxIn the City of Norfolk there is a 6.5% Food and Beverage Tax that is charged to customers on all prepared food and beverages, over and above the 6% State Sales Tax. The business must collect the tax, report and remit the tax on or before the 20th day of the month following the month of collection. Your canceled check will serve as your receipt. If the tax is not paid by the due date, a penalty of 10% will be imposed and interest will be calculated at the rate of 10% per annum.Business Address Must Be Approved by the City Planning DepartmentIn the City of Norfolk, you must have your place of business in the city to obtain a Norfolk Business License and all new applications for restaurants and food establishments must be approved through The City Planning Office before a license can be issued. A copy of your lease or written documentation showing the address of the business must be presented for this approval. If you are attempting to obtain a Business License as a Mobile Food Peddler, please contact the City Planning Office in advance in order to determine if there are any special requirements you may need to get this approval. There is a $15 fee for this approval. Special Exceptions may be needed for your business, but for more information, please contact the City Planning Department at 757-664-4752.Register a Trade Name, Fictitious Name, DBA, etcAny person, partnership, corporation or limited liability corporation (LLC) using a name which does not identify the owner of the business must register that name in the Norfolk Circuit Court. The Circuit Court will charge a fee of $10 to register this name. For more information, contact the Norfolk Circuit Court at 757-664-4580 Cost of The Business LicenseThe cost of the Business License is based on your estimate of total gross receipts from the day the business opens, through December 31 of the current year.If the estimate is greater than $100,000 the license will cost $0.20 per $100 on the full amount of the estimateIf the estimate is less than $100,000 the license will cost $50Mobile Food Peddlers License is $50 flat regardless of the estimateBusiness Tangible Property TaxAll property such as the following are used in the operation of your business, and is located in Norfolk as of January 1 of each year, is taxed by the City of Norfolk as business tangible property:ComputersEquipmentFixturesMachineryOffice FurnitureTools, etc.A form will be mailed to your business which will ask you to send in a list of all your property, informing us of its description, its purchase date, and its original cost.Property AssessmentThe City of Norfolk will assess the property at 40% of the original cost and the assessment will be taxed at the rate of 4.33%. The payment for the tax is due by June 5th of each year.If we do not receive a list of your equipment, our office is required by law to statutorily assess the property by using the best information we have available to us (such as prior lists submitted and/or industry standards).What You Need to Bring with You if You Apply in PersonWhen applying in person, please allow at least one hour to complete the application process. To help your application process go faster, be sure to bring these important documents with you:Estimate of gross receipts through December 31stFederal Tax ID number from the IRS (visit the Internal Renevue Service website to obtain online)If your business is a corporation, LLC, LLP, etc, please bring a copy of your certificate issued by the Virginia State Corporation Commission. For more information, go to the SCC website.Lease of business location or other written documentationIdentification (Picture ID)Methods of payment accepted by the Norfolk City TreasurerCashCheck (advisable to bring separate checks for each step mentioned above)Credit Card (most major card companies accepted)Debit Card (card must display either a MasterCard or Visa logo)Additional QuestionsIf you have any further questions, please feel free to contact the Business Tax Team at 757-664-7886.[Return to Previous Page]