V.I. Code tit. 27, § 302 (2019)
2019 US Virgin Islands Code|Title 27 - Professions and Occupations|Chapter 9 - Licensing of Businesses and Occupations|Subchapter I - General Provisions|§ 302. Same; business, occupations, professions and trades covered; fees

 (a) The following annual license fees are made applicable to and shall be levied upon all persons and associations engaged in the designated businesses, occupations, professions and trades in the Virgin Islands:Additional place of brokers business$   50Advertising150Air cargo transportation500Air charter service per plane100Air conditioning and refrigeration repair shop125Answering service75Apartment house A, more than 12 units250Apartment house B, 9–12 units220Apartment house C, 5–8 units150Apartment house D, 4 or less units100Appliance repair shop100Appraiser100Armored car service300Artist studios100Astrology service100Attorney500Auto cleaning and polishing service100Automobile towing service100Automobile undercoating100Automotive inspection and diagnostic services100Automobile mechanical road service100Baby sitting service100Baggage, cargo, mail handling225Bakery200Barber50Barber apprentice25Barber shop initial issuance150Barber shop renewal75Barber temporary10Battery and ignition repair100Beach club100Beautician apprentice30Beautician temporary10Beauty school200Beauty shop initial issuance150Beauty shop renewal75Billiard table per table30Blasting service150Blender, bottler of alcohol beverages1600Boat building and repair125Boat charter service per boat100Boat rental100Bookkeeping services100Bowling alley300Bus transportation per bus50Business and management consultant300Business courses and related training250Business Management or Consulting Firm for V.I. Foreign Sales Corporations:   Firms managing or consulting for less than 5 V.I. Foreign Sales Corporations500  Firms managing or consulting for at least 5 but less than 100 V.I. Foreign Sales Corporations1,000  Firms managing or consulting for 100 or more V.I. Foreign Sales Corporations2,000Butchery300Cable car sightseeing tours125Cable splicing and related work150Cable television and antenna service150Car leasing100Car Rental A—0 to 20 vehicles200Car Rental B—21 to 50 vehicles300Car Rental C—more than 50 vehicles400Carpentry contractor75Carpet laying and related services125Catering service100Certified public accounting300Charm school100Check room service50Claim adjusters150Clinical laboratory300Club liquor license200Cockfighting500Coffee shop and ice cream parlor100Coin operated car wash100Commercial art services100Commercial boat, freight or passengers100Commercial breeding services100Commercial diver100Commercial kennel100Commercial laundry200Commercial school250Commercial warehousing150Commodity exchange clearing house300Common carrier int. telecommunication150Communication equipment inst. contractor150Communication equipment oper. contractor150Concrete pumping250Construction contractor200Consultation and related therapy services125Copyright protection service100Cottage rental100Credit bureau and collection agency200Customs and visa preparations service100Dance studio50Dealer in explosives Public Safety500Dental laboratory350Development and sale of own property75Discotheque—same as night club Documentation services for vessels steam ship agent150Dog grooming shop100Draftsman75Driving school200Dry cleaning200Dry docking services200Drywall—sheetrock installation contractor75Electrical contractor100Electronic security consultant150Employment agency100Escort service200Exterminating and pest control150Fiduciary services100Fingerprint services100Firearms and ammunition—distributor or wholesaler1,000Firearms and ammunition—retail sales550Firearms and ammunition—gunsmith500Fire prevention service100Fireproofing contractor license150Florist150Flower conserv. and agricultural nursery100Flying school250V.I. Foreign Sales Corporation100Free lance photographer100Garage and repair shops200Garbage removal100Gasoline station250General aviation service and maintenance125General manufacturing—glass150General manufacturing—food150General manufacturing—tobacco150General manufacturing—textile150General manufacturing—clothes150General manufacturing—public printing150General manufacturing—chemical150General manufacturing—petroleum1,000General manufacturing—rubber1,000General manufacturing—leather150General manufacturing—metal500General manufacturing—fabricated metal500General manufacturing—machinery500General manufacturing—electrical machinery500General manufacturing—transportation equipment300General manufacturing—watches350General manufacturing—miscellaneous300Glass tinting contractors75Golf course150Guard dog service100Hair removal service75Health club or spa300Holding company200Hotel and guest house A—over 100 beds400Hotel and guest house B—over 40–99 beds300Hotel and guest house C—1–39 beds200Hotelkeeper—liquor400Hypnotism consultant100Ice manufacturing250Importer of goods for resale200Incubator business250Information and data processing services100Installation of equipment75Installation of fences75Installation of fire and burglary alarm systems200Interior decorating100Investment advisory service200Investment brokerage400Itinerant vendor license50Janitorial service and supply150Jewelry and watch repair shop100Judo instructor100Karate instructor100Kindergarten school200Landscaping consultant100Landscaping, garden, maintenance service100Laundromat200Laundry pickup and delivery service100Leasing of plants100Lie detection service100Liquor wholesalers license800Machine shop100Manicurist apprentice10Manufacturers of aerated waters150Manicurist75Marine biological supplies100Marine salvage and Rel underwater service150Marine surveyor and blasting service150Marine surveyor and consultant150Masonry contractor75Massage parlor150Master electrician100Master plumber100Media advertising, promotion and production200Medical laboratory300Messenger and delivery service100Misc. amusement devices150Mobile food service100Mobile refreshment stand75Modeling agency100Motion picture distribution150Motion picture theater500Motor vehicle dealer500Moving and freight forwarding services200Music recording and sales business200Nickelodeon per machine30Night club license1,400Nutrition and consulting services100Oceanographic research and development100Out patient care facility100Owners representative coordinator100Painting contractor75Paralegal services100Parking lot vehicle100Pharmacy300Photocopying services75Photographic processing or studio50Piano technician100Pin ball and similar machines per machine50Plastering contractor75Plumbing contractor100Pollution control services100Poultry farm—agriculture Prime distillers of alcoholic beverages3,000Printing and publishing house250Private elementary/secondary school200Production of milk and milk products125Project coordinator/consultant75Protected Cell1000Public accountant120Public auctioneer100Public dance license25Public relations services100Public title reporter100Radio and television repair shop100Radio advertising, promotion and production200Radio station500Real estate broker250Real estate salesman200Real estate salesman—temporary100Real estate—change business place50Real estate—change of associate50Red cap porter service50Rent of real property (other than buildings)100Rental of equipment100Rental of non-residential building150Rental watersports equipment100Repair and maintenance of misc. items100Restaurant A—Seating capacity 25 or more200Restaurant B—Seating capacity less than 25125Retail shop and store—except liquor100Retailers liquor license500Riding academy75Rooming house100Rug and furniture cleaning on location100Sailing school200Sale of prepaid hotel reservation125Sales and marketing concepts50Sales finance200Salvage and sale of used parts100Scheduled air service700School of ceramics100School of language100School of music100School of philosophy100School of underwater photography100Scooter and/or motorcycle rental150Scrap metal collection and sales100Scrap paper collection and sales100Scrap plastic collection and sales100Scuba diving school and related services125Secretarial service100Security analyzing service100Septic tank cleaning150Sewer cleaning and rodding services150Sewerage maintenance and operational engineering services150Sewing school100Sheet metal and iron work shop150Ship chandler100Shoe repair shop75Sightseeing and tour operations100Sign painting75Silk screen manufacturing150Skating rink175Solicitor, sales and commission agent75Sporting and recreational camp100Sports instructor100Sports promoter150Sprinkle system installation contractor75Steamship and shipping agents150Stevedoring license100Summer school100Swimming instruction100Swimming pool installation contractor150Tailoring and alteration service100Tavernkeeper A—distilled and fermented spirits500Tavernkeeper B—fermented spirits only300Tax consultant100Telegraph office350Television station600Temporary help contracting agency100Tennis club100Theatrical production, except motion picture100Theatrical promoter and booking agent150Theatrical variety employment service150Tile setting contractor75Tire recapping and retreading service100Tobacco Retailer100Tobacco Wholesaler500Transient disco service75Transient amusement operator500Translation services100Travel and ticket agent150Tree surgery100Trucking, transportation and delivery100Typewriter repair shop100Undertaking business500Upholstery shop100Used car lot100Vehicle inspection service100Vending machine A—License—0 through 5 machines100Vending machine B—License—6 through 20 machines150Vending machine C—License—21 through 50 machines200Vending machine D—License—more than 50 machines400Vocational training school100Water skiing school100Water supply services150Waterproofing contractor75Welding services100Wholesaler and other than liquor250Writing school100Yacht brokerage service100 (b) Any person or association engaged in a business, occupation, profession, or trade not designated in subsection (a) of this section or not covered by any other provision of this Code shall obtain an annual license at a fee determined by the Commissioner as reasonable to defray the costs of regulation, but not to exceed $500. (c) For the purposes of this chapter, “hotels and guesthouses” shall be construed to mean establishments used for providing rooms and related accommodations for guests, and shall include such establishments feeding their own guests but not otherwise conducting a restaurant business, and “night club” shall be construed to mean every business which has a capacity for at least thirty (30) persons seated at tables and the bar, and which employs a bartender and which maintains table service and dancing and/or other live entertainment for the guests. Notwithstanding the provisions of any other law, the Commissioner of Licensing and Consumer Affairs may issue a Tavern Keeper B—fermented spirits only—license to mobile, food and mobile refreshment vendors. (d) No license shall be issued to any person or association to engage in an investment brokerage business in the Virgin Islands for the purpose of buying and selling stocks, bonds, and other securities and debentures to and for others, unless the person or association pays the required annual license fee, and, in addition, files with the Commissioner, for the protection of its customers, a good and sufficient bond signed by the person or association as principal, with one or more sureties to be approved by the Commissioner and running to the Commissioner and his successors in office, in a sum of $50,000, with condition that the surety or sureties on the bond shall be answerable to the amount of the bond for all judgments, decrees, or orders given, made, or rendered against the principal on the bond by any court of competent jurisdiction in the Virgin Islands for payment of money. In case of any breach of the condition of any bond, the Commissioner may, and upon demand and receipt of satisfactory assurance for the payment of costs shall, enforce the bond either in his own name or in the name of any person as obligee therein by appropriate proceedings in any court of competent jurisdiction for the use and benefit of any person injured by the breach. The surety or sureties on the bond may withdraw from obligations under the bond upon written notice to the Commissioner at least ninety (90) days prior to the date on which the then existing license of authorization is to expire. Such surety or sureties shall, however, remain liable on the bond for all judgments, decrees, or orders given, made, or rendered against the principal, based on obligations incurred during the period of suretyship. (e) No person shall go into or upon any private or commercial premises in the Virgin Islands, not having been requested or invited to do so by the owner, owners, occupant or occupants of said private or commercial premises, as a solicitor, peddler, hawker, salesman, itinerant vendor or transient merchant, for the purpose of selling or procuring orders or subscriptions thereto (except magazines and newspapers published in the Virgin Islands), or for any other commercial or business purposes without first obtaining a door-to-door license as required by this chapter. For the purposes of this chapter an “Itinerant Vendor” license shall be required for all persons selling and delivering merchandise at retail other than from a retail store located within the Virgin Islands. (f) Notwithstanding the provisions of subsection (b) of this section, persons owning and residing in apartment houses with less than five units shall not be required to obtain a license under any provision of this chapter. (g) An owner of an apartment house or houses shall not be required more than one license under the provisions of subsection (a) of this section and shall pay annually only one license fee to be determined by the total number of apartment units owned by such person. (h) Every person or association who has been issued a license pursuant to the provisions of this chapter shall display the license in a conspicuous manner at the location identified in the license as the place of business.