Opening a New Business
All applicants must fill out a business license application, and obtain the necessary occupancy permits or zoning certificates from the Building, Zoning, & Code Enforcement Department. Trade names must be registered with the 31st District Court Clerk's Public Service Division, located at 9248 Lee Avenue in Manassas. Corporations must furnish a copy of their State Corporation Commission certificate. Retail merchants must obtain a state ID number, and contractors must have a state contractor's license. Upon completion of all requirements, the Commissioner of the Revenue will issue a Business License Certificate.
Business, Professional, and Occupational License Tax
There is a $50,000 threshold on gross receipts before most businesses must pay a business license fee to the city. However, all new businesses must file with the Commissioner of the Revenue before engaging in business, and established businesses with gross receipts of $7,500 or more must file each year on or before the February 1 license renewal date. Failure to file or to obtain a business license may result in a fine of up to $2,500. License payments for existing businesses are due March 1.
Business Tangible Personal Property Tax
Manassas Park levies a tax on tangible personal property (e.g., furniture, fixtures, and other unlicensed equipment) located in the city as of January 1. Returns must be filed by April 15 every year, and should state the year of purchase and original cost of each item so that the proper rate of depreciation may be determined. Forms are available here. Taxes are due October 5.