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
$.0676 per month plus $0.03034
per CCF delivered per month
$72
Natural Gas - Group Metered Apartments
$0.63 per month plus $0032
per CCF delivered per month
$2.70
Natural Gas - Interruptible
$8 per month plus $0094
per CCF delivered per month
$72
Electric - Residential
$0.63 per month plus $06804
per KwH per account per month
$2.70
Electric - Commercial
$0.92 per month plus $05393
per KwH per account per month
$72


Other Local Excise Taxes

Tax Type
Percentage
Daily Short Term Rental Tax
1%
Transient Occupancy Tax
7%


Business Tangible Personal Property Tax

Property Type
Rate per $100 of Assessed Value
Furniture, Fixtures and Equipment
$4.20
Computer Equipment
$4.20
Heavy Construction Machinery
$4
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%