If you are a first time applicant, you may download the Business Professional Occupational License (BPOL) application using the link below. Once you have completed the application, you may fax it to our business department via 703-324-3505 or send it via mail to the Department of Tax Administration, 12000 Government Center Parkway, Suite 223, Fairfax, VA 22035.
Note: New business owners are required to file within 75 days of commencement. If not filed within 75 days, penalties will apply.
Business Tax Forms
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You will be required to provide the owner name, trade name, business address, description of business, estimated first year gross receipts, and begin date, when completing the business license application.
Businesses are also required to obtain a residential or non-residential use permit from the Office of Zoning. Their office is located in the Herrity Building at 12055 Government Center Parkway, Fairfax, VA, 22035. Telephone 703-222-1082.
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| Gross Receipts |
Fee License/Tax |
| $0 - $10,000 |
No Fee |
| $10,001 - $50,000 |
$30.00 |
| $50,001 - $100,000 |
$50.00 |
| $100,000 + |
BPOL Rates Apply |
Note: Refer to the BPOL Ordinance for more information regarding business rates and classifications.
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Examples of business tangible personal property include desks, chairs, other furniture, computer hardware, specialized tools, machinery, and equipment.
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$4.57 per $100 of assessed value.
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The current tax rate is $4.57 per $100 of assessed value. To compute the tax on an item assessed at $5,000, divide the assessed value by 100 and multiply by the tax rate:
($5,000 ÷ 100) x $4.57 = $228.50
The method used to determine assessed value varies by equipment type, as follows:
| Year of Ownership |
Percentage of Original Cost |
| 1st |
80 |
| 2nd |
70 |
| 3rd |
60 |
| 4th |
50 |
| 5th |
40 |
| 6th |
30 |
| 7th |
20 |
| Year of Ownership |
Percentage of Original Cost |
| 1st |
50 |
| 2nd |
35 |
| 3rd |
20 |
| 4th |
10 |
| 5th |
2 |
- Motor vehicles tax is based on the value in the January National Automobile Dealers Association (NADA) Used Car Guide and tax is prorated for the portion of the year it is located in the County.
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