(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 | $ 50 |
| Advertising | 150 |
| Air cargo transportation | 500 |
| Air charter service per plane | 100 |
| Air conditioning and refrigeration repair shop | 125 |
| Answering service | 75 |
| Apartment house A, more than 12 units | 250 |
| Apartment house B, 9–12 units | 220 |
| Apartment house C, 5–8 units | 150 |
| Apartment house D, 4 or less units | 100 |
| Appliance repair shop | 100 |
| Appraiser | 100 |
| Armored car service | 300 |
| Artist studios | 100 |
| Astrology service | 100 |
| Attorney | 500 |
| Auto cleaning and polishing service | 100 |
| Automobile towing service | 100 |
| Automobile undercoating | 100 |
| Automotive inspection and diagnostic services | 100 |
| Automobile mechanical road service | 100 |
| Baby sitting service | 100 |
| Baggage, cargo, mail handling | 225 |
| Bakery | 200 |
| Barber | 50 |
| Barber apprentice | 25 |
| Barber shop initial issuance | 150 |
| Barber shop renewal | 75 |
| Barber temporary | 10 |
| Battery and ignition repair | 100 |
| Beach club | 100 |
| Beautician apprentice | 30 |
| Beautician temporary | 10 |
| Beauty school | 200 |
| Beauty shop initial issuance | 150 |
| Beauty shop renewal | 75 |
| Billiard table per table | 30 |
| Blasting service | 150 |
| Blender, bottler of alcohol beverages | 1600 |
| Boat building and repair | 125 |
| Boat charter service per boat | 100 |
| Boat rental | 100 |
| Bookkeeping services | 100 |
| Bowling alley | 300 |
| Bus transportation per bus | 50 |
| Business and management consultant | 300 |
| Business courses and related training | 250 |
| Business Management or Consulting Firm for V.I. Foreign Sales Corporations: | |
| Firms managing or consulting for less than 5 V.I. Foreign Sales Corporations | 500 |
| Firms managing or consulting for at least 5 but less than 100 V.I. Foreign Sales Corporations | 1,000 |
| Firms managing or consulting for 100 or more V.I. Foreign Sales Corporations | 2,000 |
| Butchery | 300 |
| Cable car sightseeing tours | 125 |
| Cable splicing and related work | 150 |
| Cable television and antenna service | 150 |
| Car leasing | 100 |
| Car Rental A—0 to 20 vehicles | 200 |
| Car Rental B—21 to 50 vehicles | 300 |
| Car Rental C—more than 50 vehicles | 400 |
| Carpentry contractor | 75 |
| Carpet laying and related services | 125 |
| Catering service | 100 |
| Certified public accounting | 300 |
| Charm school | 100 |
| Check room service | 50 |
| Claim adjusters | 150 |
| Clinical laboratory | 300 |
| Club liquor license | 200 |
| Cockfighting | 500 |
| Coffee shop and ice cream parlor | 100 |
| Coin operated car wash | 100 |
| Commercial art services | 100 |
| Commercial boat, freight or passengers | 100 |
| Commercial breeding services | 100 |
| Commercial diver | 100 |
| Commercial kennel | 100 |
| Commercial laundry | 200 |
| Commercial school | 250 |
| Commercial warehousing | 150 |
| Commodity exchange clearing house | 300 |
| Common carrier int. telecommunication | 150 |
| Communication equipment inst. contractor | 150 |
| Communication equipment oper. contractor | 150 |
| Concrete pumping | 250 |
| Construction contractor | 200 |
| Consultation and related therapy services | 125 |
| Copyright protection service | 100 |
| Cottage rental | 100 |
| Credit bureau and collection agency | 200 |
| Customs and visa preparations service | 100 |
| Dance studio | 50 |
| Dealer in explosives Public Safety | 500 |
| Dental laboratory | 350 |
| Development and sale of own property | 75 |
| Discotheque—same as night club | |
| Documentation services for vessels steam ship agent | 150 |
| Dog grooming shop | 100 |
| Draftsman | 75 |
| Driving school | 200 |
| Dry cleaning | 200 |
| Dry docking services | 200 |
| Drywall—sheetrock installation contractor | 75 |
| Electrical contractor | 100 |
| Electronic security consultant | 150 |
| Employment agency | 100 |
| Escort service | 200 |
| Exterminating and pest control | 150 |
| Fiduciary services | 100 |
| Fingerprint services | 100 |
| Firearms and ammunition—distributor or wholesaler | 1,000 |
| Firearms and ammunition—retail sales | 550 |
| Firearms and ammunition—gunsmith | 500 |
| Fire prevention service | 100 |
| Fireproofing contractor license | 150 |
| Florist | 150 |
| Flower conserv. and agricultural nursery | 100 |
| Flying school | 250 |
| V.I. Foreign Sales Corporation | 100 |
| Free lance photographer | 100 |
| Garage and repair shops | 200 |
| Garbage removal | 100 |
| Gasoline station | 250 |
| General aviation service and maintenance | 125 |
| General manufacturing—glass | 150 |
| General manufacturing—food | 150 |
| General manufacturing—tobacco | 150 |
| General manufacturing—textile | 150 |
| General manufacturing—clothes | 150 |
| General manufacturing—public printing | 150 |
| General manufacturing—chemical | 150 |
| General manufacturing—petroleum | 1,000 |
| General manufacturing—rubber | 1,000 |
| General manufacturing—leather | 150 |
| General manufacturing—metal | 500 |
| General manufacturing—fabricated metal | 500 |
| General manufacturing—machinery | 500 |
| General manufacturing—electrical machinery | 500 |
| General manufacturing—transportation equipment | 300 |
| General manufacturing—watches | 350 |
| General manufacturing—miscellaneous | 300 |
| Glass tinting contractors | 75 |
| Golf course | 150 |
| Guard dog service | 100 |
| Hair removal service | 75 |
| Health club or spa | 300 |
| Holding company | 200 |
| Hotel and guest house A—over 100 beds | 400 |
| Hotel and guest house B—over 40–99 beds | 300 |
| Hotel and guest house C—1–39 beds | 200 |
| Hotelkeeper—liquor | 400 |
| Hypnotism consultant | 100 |
| Ice manufacturing | 250 |
| Importer of goods for resale | 200 |
| Incubator business | 250 |
| Information and data processing services | 100 |
| Installation of equipment | 75 |
| Installation of fences | 75 |
| Installation of fire and burglary alarm systems | 200 |
| Interior decorating | 100 |
| Investment advisory service | 200 |
| Investment brokerage | 400 |
| Itinerant vendor license | 50 |
| Janitorial service and supply | 150 |
| Jewelry and watch repair shop | 100 |
| Judo instructor | 100 |
| Karate instructor | 100 |
| Kindergarten school | 200 |
| Landscaping consultant | 100 |
| Landscaping, garden, maintenance service | 100 |
| Laundromat | 200 |
| Laundry pickup and delivery service | 100 |
| Leasing of plants | 100 |
| Lie detection service | 100 |
| Liquor wholesalers license | 800 |
| Machine shop | 100 |
| Manicurist apprentice | 10 |
| Manufacturers of aerated waters | 150 |
| Manicurist | 75 |
| Marine biological supplies | 100 |
| Marine salvage and Rel underwater service | 150 |
| Marine surveyor and blasting service | 150 |
| Marine surveyor and consultant | 150 |
| Masonry contractor | 75 |
| Massage parlor | 150 |
| Master electrician | 100 |
| Master plumber | 100 |
| Media advertising, promotion and production | 200 |
| Medical laboratory | 300 |
| Messenger and delivery service | 100 |
| Misc. amusement devices | 150 |
| Mobile food service | 100 |
| Mobile refreshment stand | 75 |
| Modeling agency | 100 |
| Motion picture distribution | 150 |
| Motion picture theater | 500 |
| Motor vehicle dealer | 500 |
| Moving and freight forwarding services | 200 |
| Music recording and sales business | 200 |
| Nickelodeon per machine | 30 |
| Night club license | 1,400 |
| Nutrition and consulting services | 100 |
| Oceanographic research and development | 100 |
| Out patient care facility | 100 |
| Owners representative coordinator | 100 |
| Painting contractor | 75 |
| Paralegal services | 100 |
| Parking lot vehicle | 100 |
| Pharmacy | 300 |
| Photocopying services | 75 |
| Photographic processing or studio | 50 |
| Piano technician | 100 |
| Pin ball and similar machines per machine | 50 |
| Plastering contractor | 75 |
| Plumbing contractor | 100 |
| Pollution control services | 100 |
| Poultry farm—agriculture | |
| Prime distillers of alcoholic beverages | 3,000 |
| Printing and publishing house | 250 |
| Private elementary/secondary school | 200 |
| Production of milk and milk products | 125 |
| Project coordinator/consultant | 75 |
| Protected Cell | 1000 |
| Public accountant | 120 |
| Public auctioneer | 100 |
| Public dance license | 25 |
| Public relations services | 100 |
| Public title reporter | 100 |
| Radio and television repair shop | 100 |
| Radio advertising, promotion and production | 200 |
| Radio station | 500 |
| Real estate broker | 250 |
| Real estate salesman | 200 |
| Real estate salesman—temporary | 100 |
| Real estate—change business place | 50 |
| Real estate—change of associate | 50 |
| Red cap porter service | 50 |
| Rent of real property (other than buildings) | 100 |
| Rental of equipment | 100 |
| Rental of non-residential building | 150 |
| Rental watersports equipment | 100 |
| Repair and maintenance of misc. items | 100 |
| Restaurant A—Seating capacity 25 or more | 200 |
| Restaurant B—Seating capacity less than 25 | 125 |
| Retail shop and store—except liquor | 100 |
| Retailers liquor license | 500 |
| Riding academy | 75 |
| Rooming house | 100 |
| Rug and furniture cleaning on location | 100 |
| Sailing school | 200 |
| Sale of prepaid hotel reservation | 125 |
| Sales and marketing concepts | 50 |
| Sales finance | 200 |
| Salvage and sale of used parts | 100 |
| Scheduled air service | 700 |
| School of ceramics | 100 |
| School of language | 100 |
| School of music | 100 |
| School of philosophy | 100 |
| School of underwater photography | 100 |
| Scooter and/or motorcycle rental | 150 |
| Scrap metal collection and sales | 100 |
| Scrap paper collection and sales | 100 |
| Scrap plastic collection and sales | 100 |
| Scuba diving school and related services | 125 |
| Secretarial service | 100 |
| Security analyzing service | 100 |
| Septic tank cleaning | 150 |
| Sewer cleaning and rodding services | 150 |
| Sewerage maintenance and operational engineering services | 150 |
| Sewing school | 100 |
| Sheet metal and iron work shop | 150 |
| Ship chandler | 100 |
| Shoe repair shop | 75 |
| Sightseeing and tour operations | 100 |
| Sign painting | 75 |
| Silk screen manufacturing | 150 |
| Skating rink | 175 |
| Solicitor, sales and commission agent | 75 |
| Sporting and recreational camp | 100 |
| Sports instructor | 100 |
| Sports promoter | 150 |
| Sprinkle system installation contractor | 75 |
| Steamship and shipping agents | 150 |
| Stevedoring license | 100 |
| Summer school | 100 |
| Swimming instruction | 100 |
| Swimming pool installation contractor | 150 |
| Tailoring and alteration service | 100 |
| Tavernkeeper A—distilled and fermented spirits | 500 |
| Tavernkeeper B—fermented spirits only | 300 |
| Tax consultant | 100 |
| Telegraph office | 350 |
| Television station | 600 |
| Temporary help contracting agency | 100 |
| Tennis club | 100 |
| Theatrical production, except motion picture | 100 |
| Theatrical promoter and booking agent | 150 |
| Theatrical variety employment service | 150 |
| Tile setting contractor | 75 |
| Tire recapping and retreading service | 100 |
| Tobacco Retailer | 100 |
| Tobacco Wholesaler | 500 |
| Transient disco service | 75 |
| Transient amusement operator | 500 |
| Translation services | 100 |
| Travel and ticket agent | 150 |
| Tree surgery | 100 |
| Trucking, transportation and delivery | 100 |
| Typewriter repair shop | 100 |
| Undertaking business | 500 |
| Upholstery shop | 100 |
| Used car lot | 100 |
| Vehicle inspection service | 100 |
| Vending machine A—License—0 through 5 machines | 100 |
| Vending machine B—License—6 through 20 machines | 150 |
| Vending machine C—License—21 through 50 machines | 200 |
| Vending machine D—License—more than 50 machines | 400 |
| Vocational training school | 100 |
| Water skiing school | 100 |
| Water supply services | 150 |
| Waterproofing contractor | 75 |
| Welding services | 100 |
| Wholesaler and other than liquor | 250 |
| Writing school | 100 |
| Yacht brokerage service | 100 |
(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.