Business Taxes

Fairfax County, Virginia

CONTACT INFORMATION: Our offices are closed to walk-in traffic until further notice, but staff is available to assist you by phone at 703-222-8234 (TTY-711) weekdays from 8AM to 4:30PM.

12000 Government Center Parkway, Suite 223
Fairfax, VA 22035

Juan Rengel,
Division Director

Business, Professional and Occupational License (BPOL) Rate Schedule

The BPOL tax rate schedule for businesses with gross receipts/purchases of $100,001 or more is determined by the "nature of the business," as follows:

BPOL Rates

Business Classification

Tax per $100 of Gross receipts

Wholesale Merchants *

$0.04

Builder and Developers

$0.05

Contractors

$0.11

Retail Merchants

$0.17

Business Service Occupations

$0.19

Money Lenders

$0.19

Personal Service Occupations

$0.19

Repair Service Occupations

$0.19

Telephone Companies

$0.24

Amusement Occupations

$0.26

Hotel and Motels

$0.26

Renting By Owner (Residential or Commercial Property)

$0.26

Professional Occupations

$0.31

Consultants and Specialized Occupations

$0.31

Real Estate Brokers

$0.31

Research & Development Business - certain federally-funded Research & Development prime contracts are eligible for the $0.03 per $100 rate upon DTA approval

$0.31

* Wholesale Merchants - based on gross purchases, rather than gross receipts.

Rates are established in the county’s BPOL Ordinance.

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