Fairfax County requires that all businesses, including owners of home-based businesses like family child care, have a Business, Professional and Occupational License (BPOL) and pay the BPOL tax. The Business, Professional and Occupational License is a business license – not a license for child care. Once you have a county family child care permit or a state license, contact the Fairfax County Department of Tax Administration to register for a BPOL. You are required to register your business with the Department of Tax Administration (DTA) within 75 days of starting your business. Businesses that do not apply within 75 days will pay a late filing fee of 10%. 

Your business license tax is based on gross annual income for the prior year. To apply, the County's BPOL ordinance requires an estimate for the first partial year or whole year.

For example (partial year):  you receive your permit on September 1 and will have an infant and toddler joining your child care shortly. You estimate over the 17 weeks until the end of the year, you will make about $10,300.00. When you complete the BPOL application, you must include an estimate of what your business will gross in that calendar year. In this example you would pay a $30.00 tax fee. If you over-estimate your gross income, you will receive a refund at the end of the cycle.