In-state contractors are required to report each jobsite's gross receipts within the City's jurisdiction to the Commissioner. The City has taxable threshold requirements based on VA Code. In-state contactors are allowed up to a cumulative total of $25,000 gross receipts for all jobsites in the City within a calendar year before license requirements are imposed. Once the threshold is exceeded the contractors must file for a business license for each additional jobsite within the calendar year in which the threshold was exceeded. Gross receipt amounts with business license tax imposed by the City of Falls Church are deductible from the contractors' principal jurisdiction's annual business license renewal.
Once the threshold is exceeded the contractor must file the following:
- Business License Form (report the gross receipts for the specific jobsite)
- Certificate of Workers' Compensation Insurance (Form VA 61-A)
- Virginia DPOR Contractor's License
Each consecutive jobsite will require:
- Business License Form (report gross receipts for the specific jobsite)
The Commonwealth of Virginia requires the filing of a Certificate of Workers' Compensation Insurance (Form 61-A) with any jurisdiction issuing a business license to a contractor per VA Code § 58.1-3714. This document is only required on the first business license issuance in a given calendar year. Please bear in mind, this is state imposed, the Commissioner is not authorized to waive this requirement.