Those engaged in two or more businesses, professions, trades, or occupations, all carried out at the same place of business, should obtain a separate license for each business if each is subject to different tax rates.

All licensed businesses must comply with zoning regulations and are subject to verification. Failure to comply is just cause for immediate revocation of the business license. For more details, visit the department of planning and zoning page.

• Business Ceased Form
• Business License Application - New Businesses
• Business License Application - Renewals
• Massage Therapy Application
• Meals Tax Payment Form
• Meals Tax Registration
• Peddler Application

To calculate interest for meals or business license taxes owed:  Month one begins on the first day after the application or form is due.  Interest then accrues on the first day of each subsequent month.

Example - Business License
Payments for business license renewals are due by the first business day of March each year.

On the second business day of March, a business that has not yet paid will owe: calculated tax + 10% penalty (or $3, whichever is greater) + one month's interest (0.0083 x sum of tax and penalty).

On April 1, the business will owe: calculated tax + 10% penalty (or $3, whichever is greater) + two months' interest (0.0083 x 2 x sum of tax and penalty). 

Example - Meals Tax
Payment for taxes collected during the month of January are due by February 20. 

On February 21, the business will owe: tax collected in January + 10% penalty (or $10, whichever is greater) + one month's interest (0.0083 x sum of tax owed and penalty). 

On March 1, the business will owe: tax collected in January + 10% penalty (or $10, whichever is greater) + two months' interest (0.0083 x 2 x sum of tax owed and penalty). 

Tax rates paid by businesses depend upon their classification, per Town code, as outlined in the following table.

Definition of gross receipts

Gross receipts include cash, credits, fees commissions, brokerage charges, rentals, and property of any kind from either sales made or services rendered by a business, profession, trade occupation, vocation, or calling. Gross receipts do not take into account any deductions related to cost of the property sold; cost of materials, labor, or services; rentals; royalties; taxes; interest; discounts paid; or any expenses whatsoever. Gross receipts include all sales made from a place of business within the Town, both to persons within the Town and outside the Town of Vienna.

Calculation of gross receipts

The calculation of gross receipts for business license tax purposes coincides with the system of accounts used by the taxpayer and method employed by the taxpayer for federal and state income tax purposes.