The Office of the Commissioner of the Revenue assesses all businesses operating in the City of Falls Church. Most of the city license taxes are levied on the basis of gross receipts. For existing licensed businesses a renewal notice will be mailed in January and renewal application must be submitted with payment by March 1 of each year. A new business must apply for a Business License within 30 days of opening. Business Licenses remain valid until March 1 of the following year to allow time for renewal. If the 1st is on a weekend the renewal is due the following Monday.