Business Licenses

Taxes on Licenses

Rockingham County does not have a Business, Professional and Occupational License (BPOL) tax. Rockingham County currently imposes the Merchants’ Capital Tax on businesses. Merchant’s capital is defined as:
  • Inventory of stock on hand
  • Daily rental vehicles
  • Other daily rental property
  • All other taxable personal property of any kind whatsoever (except tangible personal property not offered for sale as merchandise)

If you are operating a business within the county, you will need to report your end of year inventory of stock on hand (merchants’ capital) to the Commissioner of Revenue. The inventory of stock on hand is reported each year on the Business Return of Tangible Personal Property form under the merchants’ capital section. This form is due no later than May 1st of each year.

Personal Property Business Return

You will also need to contact the Community Development office for zoning requirements and authorization in opening and operating a business within Rockingham County.

If you are conducting a business within the limits of a town located in Rockingham County, you will need to contact that town for information on their business license and zoning requirements in addition to reporting your inventory of stock on hand to the commissioner of revenue.