Business Taxes

Fairfax County, Virginia

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12000 Government Center Parkway, Suite 223
Fairfax, VA 22035

Young Tarry,
Division Director

Business Forms

♦ Business, Professional and Occupational License (BPOL) Application and Instructions for new businesses

If you are a new business and are applying for a Business, Professional and Occupational License for the first time, use this form to apply. If this is NOT your first time applying for a license, please contact our office to have the correct form sent to you. Businesses, professions, trades, and occupations must file. Individuals engaging in most home occupations and self employment must also file if gross receipts exceed $10,000. Instructions for completing the BPOL application are contained in the BPOL Instructions Sheet. For more information on BPOL requirements, please see the following pages: Business Taxes - BPOL.

♦ 2023 Business Personal Property Tax Filing Form and Instructions

Prior years: 20222021

Use this form to report business personal property, other than vehicles, including furniture and fixtures, machinery and tools, and computer equipment. Instructions for completing the Business Personal Property Tax Filing are in the Business Personal Property Tax Brochure (below). Please mail filing form to:

County of Fairfax
Department of Tax Administration
PO Box 529
Southampton, PA 18966-0529

♦ 2023 Miscellaneous Fairfax County Business License other than Business, Professional and Occupational License (9-OA)

The Fairfax County Code requires certain types of businesses to pay a license tax in addition to any tax which may be due under the Business, Professional and Occupational License (BPOL) ordinance. For more information about these additional licenses and the associated fees, visit our Other County Licenses page. 

If you are uncertain if your business needs this additional license, please contact our office at 703-222-8234, option 4 [TTY 711] for assistance.

♦ Transient Occupancy Tax (TOT) Filing Form

Transient Occupancy Tax (TOT) is applicable to any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house, any place that offers short-term lodging. File using the applicable (county or town) form above or, for non-zero filings, use our new online application to file and pay.

Pursuant to Virginia code 58.1-3826, all accommodation intermediaries/businesses offering guest rooms as defined above are required to file a return and remit the tax amount monthly on or before the last day of the month covering the amount of tax collected during the preceding month.

Beginning October 1, 2022, third party accommodations intermediaries became responsible for filing and paying local lodgings taxes in Virginia.

The total Transient Occupancy Tax for businesses in Fairfax County is calculated at the rate of 7% (2% for general transient occupancy tax + 2% for tourism + 3% for regional transportation) on the gross room rental, less any exempt rentals and refunds.

The total Transient Occupancy Tax levied by Fairfax County for Businesses in the Towns of Clifton, Herndon, and Vienna is calculated at the rate of 5% (2% for tourism + 3% for regional transportation) on the gross room rental, less any exempt rentals and refunds. This is in addition to Transient Occupancy Tax levied by the towns.

In an effort to promote uniformity among localities, the Commissioner of the Revenue Association of Virginia developed a TOT filing form that can be remitted to any locality in the Commonwealth. Its use is not limited to accommodations intermediaries, however, anyone wishing to file their Transient Occupancy Tax manually (rather than online via our Business Tax Portal) may use this fillable pdf form and submit it with a check.

Questions regarding TOT may be sent via email to the Personal Property and Business License Division or you can call us at 703-222-8234, option 4 [TTY 711].

♦ 2023 Short Term Daily Rental Certification and Quarterly Tax Return

Prior year Certification forms: 2022 

Prior year Return forms: 2022

The Fairfax County Code Chapter 4, Article 21, requires certain types of businesses to pay a short term daily rental tax in additional to any taxes that may be due under the Business, Professional and Occupational License (BPOL) Ordinance. The ordinance provides the levying in the amount of 1% of the total gross proceeds. Short term rental businesses are from transactions involving rental periods of ninety-two (92) consecutive days or less.

♦ Application for Exemption from BPOL and Tangible Personal Property Tax

This application for tax exemption in Fairfax County is to be used by nonprofit charitable, educational, or recreational organizations only. To be exempt, an organization must meet the requirements for exemption as set by the Code of Virginia and the Code of County of Fairfax.

Please contact Manju Arora at 703-324-4625 for information.

♦ Affidavit for Exemption from State Licensing Requirement—for Contractors, Architects, and Engineers

Form is to be used by contractors exempt from the requirement to submit a state contractor’s license, or by architects and engineers exempt from providing a copy of their state professional license when applying for a Fairfax County Business, Professional & Occupational License (BPOL).

♦ Local Business Tax Appeals Information

The Virginia General Assembly has instituted provisions that provide taxpayers with an option for problem resolution, without incurring the time and expense associated with legal proceedings. Any person or business assessed a business, professional and occupational license (BPOL), machinery and tools or business tangible property tax may seek a review of their assessment. To be entitled to these provisions, you must first file an appeal in accordance with the process outlined in this document.

♦ Business Taxes Letter of Authorization with Instructions

This document outlines the requirements that must be included in a Letter of Authorization for any business owners that are being represented by an agent or agency in matters involving the assessment or appeal of local business taxes.

For more information about these requirements, call 703-222-8234, option 4 [TTY 711].

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