BPOL Ordinance


Section 4-7.2-7. When license taxes and fees payable.

A. All license taxes or fees imposed by this Article, except as provided under Subsections C or D of this Section, shall become due and payable as follows:

(1) Beginning businesses. If any person shall begin a business, profession, trade, occupation or calling upon which an annual license tax or fee is imposed under this Article after January 1 of each license tax year, then such license tax or fee shall become due immediately, and payment shall be made within seventy-five calendar days of the time such person commences business.

(2) Renewal of license. Notwithstanding Subsection A(1) of this Section,

(a) For license tax year 1997 and preceding years, license taxes on are due and payable on or before April 15;

(b) For the license year commencing January 1, 1998 and the years thereafter, payment of the license tax or fee shall be included as part of the annual license application as set forth in Section 4-7.2-3 of this Article. Payment shall be made at the time of submission of the annual license application to the Department of Tax Administration, but in no circumstance later than March 1 of each year.

B. In the event that the payment due date, as set forth in Subsection A of this Section, or seventy-five calendar days after the commencement of a business falls on a Saturday, Sunday, legal holiday or Fairfax County government holiday, then the required tax or fee required shall be paid on the next succeeding day on which the County offices are open.

C. Payment of a license tax shall not be required when the computed annual license tax for each licensable activity is less than thirty dollars or when the gross receipts or gross purchases of such business are $100,000 or less.

D. Payment of a license fee shall be required when the gross receipts or gross purchases of a business are not more than $100,000. The amount of a license fee to be paid shall be based upon the gross receipts or gross purchases of each licensable activity as follows:

License Fees Payable According to Gross Receipts or Gross Purchases

Gross Receipts or Purchases At Least

Gross Receipts or Purchases Not More Than

License Fee Payable

$0 $10,000 $0
$10,001 $50,000 $30
$50,001 $100,000 $50

 


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