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1. How do I file my local business taxes?

The designated method of filing for both accuracy and convenience is online. Business Professional Occupational Licenses (BPOL) must be renewed by March 1. Business Tangible Personal Property Tax (BPPT) must be reported by March 1. You may contact staff in the Business Tax Division at [email protected] or at 703-777-0260 with questions or for assistance with filing.

2. How soon after the first of the year may I file?

The online filing is available annually beginning January 1. Please be aware that although the license period is for the 12 months of the calendar year, the existing business license is valid until the March 1 renewal deadline of the next year.

3. Is there a late filing penalty for failure to file a return by the prescribed deadline?

Yes. Loudoun County Ordinances Chapter 840.04 authorizes the Commissioner of the Revenue to assess a penalty of 10% on the failure to report gross receipts for the BPOL tax by the March 1 filing deadline. Loudoun County Ordinance 860 directs the Commissioner of the Revenue to impose a penalty of 10% of the business personal property tax assessable for the non-filing or late filing of a tax return. The penalties becomes a part of the taxes due.

4. How do I authorize someone else to file or act for my business?

If you have a business representative visiting our offices, calling on behalf of the business, or filing online; please make sure that person is authorized to act for the company. If that person is not the owner, an officer, or member listed on paperwork previously filed with our office, he or she should not be able to file and will not be given information regarding that business other than what is public information. Written documentation signed by the owner/officer/member of the company authorizing such action may be required. Businesses may use their own format or request a form from the Business Tax Division.

5. I don't have a computer. How do I file?

You may file at either of the two offices of the Commissioner of the Revenue. Loudoun County’s public libraries also have computers available for use by the public. The Business Tax Division is available to help and may be reached at [email protected] or at 703-777-0260.

6. I would like to send my information overnight, but UPS, FedEx, etc. will not use a Post Office Box for the address. What address do I use?

Overnight packages for the Commissioner of the Revenue may be sent to:

Commissioner of the Revenue

Attn: Business Tax 

46000 Center Oak Plaza

Sterling, VA 20166-8538

 

7. In reviewing the information I supplied to your office, I realized that I filed incorrectly. How do I make necessary changes?

If you have submitted a filing and later realize it contained errors, you must correct the information in writing. The corrected version must include the original information, a statement as to what was incorrect, and the "new" corrected information. Please make sure to include a contact name, email, and phone number if we require clarification or further documentation. This information can be either mailed, or sent to [email protected]. Our mailing address is: Commissioner of the Revenue, P.O. Box 8000, Mailstop #32A, Leesburg, VA 20177-9804.

8. What do I need to do to get my name corrected on my business tax account?

If only the business name has changed and your tax identification number has not changed email the new name to [email protected]. If the name change involves a new Federal Employer Identification Number (FEIN), you will need to complete a new Business Tax Declaration as this is a new entity for tax purposes. Also, please do not forget to supply a written statement closing the original entity if it is appropriate. The declaration may be completed online at www.loudoun.gov/efile.

9. How do I change or correct my address on my accounts?

If you move before or after the renewal cycle, it is important to notify us of any address changes. E-mail [email protected]. Please be sure to include the account numbers. You must also indicate whether the change is for only the mailing address or also for the physical address.

10. What do I need to do to close my business?

In order to close your business and thus end your tax liability for a specific business account, you must notify the Office of the Commissioner of the Revenue in writing by mail, or email and supply the following information: Name of the Business Owner, Trade Name of the Business, Federal Employer Identification Number (FEIN) or Social Security Number (SSN) associated with the accounts, and the account numbers, along with the exact date the business closed. This statement must be submitted by the owner or an officer listed with our office.

11. I am a manufacturer with idle equipment. How do I report idle machinery and tools (M&T)?

To report idle M&T, please complete an Idle Machinery and Tools Declaration. If a manufacturer has M&T that was idle before January 1 of the prior tax year, the manufacturer must notify the Commissioner of the Revenue's office in writing by April 1 of the current tax year so that it may be exempted from local property taxes. The M&T must have been idle on January 1 of the current tax year and there is no prospect that such M&T will be returned to use during the current tax year.

Manufacturers intending to withdraw M&T from service prior to January 1 of the next tax year must notify the Commissioner of the Revenue's office in writing by April 1 of the current tax year. The M&T may not be in use on January 1 of the next tax year and there is no prospect that such M&T will be returned to use during the next tax year.

For each piece of idle M&T, the manufacturer must provide the original purchase price, a brief description, the year of purchase, and the date the M&T became idle.

12. I operate a car wash. How do I report the equipment used in the cleaning of motor vehicles for business personal property tax (BPPT) purposes?

The Code of Virginia limits the rate of tax for equipment used directly in cleaning motor vehicles to not exceed the general rate for machinery and tools (M & T). Car wash equipment located in Loudoun County on January first (including repair and replacement parts) should be reported separately when you file BPPT online. If you are in the business of washing vehicles, you should file three tangible property accounts: one for furniture and fixtures, one for computer equipment and the third for M & T.

13. I need guidance on how to create and maintain an asset list.

Please click here for instructions on how to set up and maintain an asset list. 

14. I am a Bed and Breakfast Business Owner. Do I need to file and pay on property that I use both personally and for my business?

When annually reporting business personal property, bed and breakfasts should report the furniture and fixtures that are in the rooms advertised for rent or used space used exclusively by the transient. Kitchen appliances do not need to be included as they are exempt per Virginia Code § 58.1-3504. If the business is offering lodging that is separate from the owner’s residence, the business should report all furniture and fixtures in the entire space appliances.