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Business Tax Rates
BPOL Tax Rates
Classification / Activity | Tax per $100 Gross Receipts |
Amusements | $0.21 |
Business Service | $0.17 |
Business Service - Aircraft Leasing | $0.05 |
Business Service - Computer Information Online Service Provider | $0.15 |
Business Service - Global Satellite Based Imaging and Mobile Data Services | $0.15 |
Business Service - Federally Appropriated Research and Development | $0.03 |
Personal Service | $0.23 |
Contractors and Contracting / Developers | $0.13 |
Hotels and Motels | $0.23 |
Money Lender | $0.16 |
Professional Services | $0.33 |
Rental by Owner - Commercial or Residential Property | $0.16 |
Repair Service | $0.16 |
Retail Merchant | $0.17 |
Retail Merchant - Certified Daily Short Term Rental | $0.20 |
Wholesale Merchant | $0.05 of gross purchases |
Public Service Corporation | $0.50 |
Other Businesses | $0.33 |
Fixed Fee Licenses
Classification / Activity | Fee |
Coin Operated Machines - Fewer than ten | $150 |
Coin Operated Machines - Ten or more | $200 |
Bondsmen | $50 |
Itinerant Vendor | $500 |
Fortune Teller | $500 |
Mixed Beverage License Tax
Seating Capacity | Tax |
50 to 100 | $200 |
101 to 150 | $350 |
151 + | $500 |
Private Non-Profit Club | $350 |
Consumer Utility Taxes
Type of Utility | Rate | Max Tax per Month |
Telephone - Commercial/Residential / Wireless/ VOIP, Cable TV, Satellite TV and Radio (Note: Internet access service is a non-taxable item) | 5% sales and use tax | N/A |
E 9-1-1 - Residential and Commercial | $0.75 per line per month | $0.75 per line |
Natural Gas - Residential | $0.63 per month plus $0.06485 per CCF delivered per month | $2.70 |
Natural Gas - Commercial | $.676 per month plus $0.03034 per CCF delivered per month | $72 |
Natural Gas - Group Metered Apartments | $0.63 per month plus $0.00032 per CCF delivered per month | $2.70 |
Natural Gas - Interruptible | $8.00 per month plus $0.00094 per CCF delivered per month | $72 |
Electric - Residential | $0.63 per month plus $0.006804 per kWh per account per month | $2.70 |
Electric - Commercial | $0.92 per month plus $0.005393 per kWh per account per month | $72 |
Other Local Excise Taxes
Tax Type | Percentage |
Daily Short Term Rental Tax | 1% |
Transient Occupancy Tax | 8% |
Business Tangible Personal Property Tax
Property Type | Rate per $100 of Assessed Value |
Furniture, Fixtures and Equipment | $4.15 |
Computer Equipment | $4.15 |
Computer Equipment in a Data Center | $4.15 |
Heavy Construction Machinery | $4.00 |
Machinery and Tools as Defined in Va. Code Sec 58.1-3507 | $2.75 |
Satellite Manufacturing, Testing, or Operating Equipment as defined in Va. Code Sec. 58.1-3506 (A)(21) | $0.01 |
Personal Property Used in a Research and Development Business as defined in Section 58.1-3506 (A)(7) | $2.75 |
Personal Property owned and used by Homeowners Associations as defined in Section 58.1-3506 (A)(24) | $0.01 |
Wild or Exotic Animals kept for Public Exhibition and Property Licensed by the Federal Government as defined in Section 58.1-3506 (A)(23) | $0.01 |
Wireless Broadband Equipment as defined in Section 58.1-3506 (A)(37) | $2.10 |
Business Tangible Personal Property Tax Assessment Factors
Years Since Purchase | Percentage of Original Cost |
1 | 50% |
2 | 40% |
3 | 30% |
4 | 20% |
5 and prior | 10% |