Pursuant to the Virginia Beach City Code, §18-108, any organization hosting an event and meeting the criteria established by the City Council of Virginia Beach may obtain an umbrella license from the Commissioner of the Revenue.
Commissioner of the Revenue - Business License
Historically, the City of Virginia Beach required vendors conducting business in the city for short periods of time to purchase an Itinerant Merchant's license.
However, the city recognizes that local organizations vital to the community such as religious, educational and civic groups and non-profit charitable organizations will host and/or promote events that boost civic pride and enhance community involvement.
Traditional business licensing requirements are difficult and costly to enforce uniformly among temporary merchants who operate only once or twice per year and may discourage vendor participation. Virginia Beach offers a sub-classification separate from Itinerant Merchant allowing qualifying event promoters to pay a fee based on vendor participation in the specific event.
The umbrella "Community Event" license satisfies business license requirements for all registered merchants and vendors at the event and is available through the Commissioner of the Revenue's office.
The Community Event license costs $10 per merchant or vendor, however, the total cost of the license shall not be less than $50 nor should it exceed $500. The Commissioner of the Revenue's office requires the submission of the Merchant/Vendor Report before the event takes place.
Additionally, the Final Merchant/Vendor Report is due within 10 days following the close of the event and should include any additional vendors not listed on the original report.
Please contact the Business Taxpayer's Division of the Commissioner of the Revenue's office by telephone or email if you require assistance or need more information.
A community event is any fair, show, exhibition, or celebration conducted over a period of less than 30 consecutive days for which a permit has been obtained pursuant to § 4-1 or § 24-6 of the City Code of Virginia Beach.
A non-profit charitable organization is a non-profit corporation organized for charitable purposes that have been designated by the Internal Revenue Service as a 501(c)3 organization. Non-profit organizations may apply for exemption status with the Commissioner of the Revenue pursuant to Virginia Beach City Code § 35-182(d)(3).
A person shall be considered a merchant or vendor at a community or charitable event only if he or she conducts business within the boundaries of the area in which the event is held and he or she is registered with the event organizer.
Food vendors at these events are required to collect and remit food tax.
Event promoters are required to submit admissions tax.
