Business Taxes

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12000 Government Center Parkway, Suite 223
Fairfax, VA 22035
Young Tarry
Division Director

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In addition to Business, Professional and Occupational licenses (BPOL), some businesses are required to obtain an additional license and pay a tax. If you are subject to any of these taxes, you must file and pay annually by March 1. The Department of Tax Administration will mail a renewal filing notice by January 30 of each year. Failure to receive a notice does not relieve your tax responsibilities. 

Those that need assistance with the online file and pay process may find additional information on our Business Video Library & filing Instruction page. 

Effective January 1, 2026:

  • The application and payment due date changed from January 31 to March 1.
  • A 10% penalty applies for late payments and filings.
  • Department of Tax Administration will mail a notice by January 30, 2026, to the impacted businesses. 

License Types

Any person located in Fairfax County who holds a mixed beverage license granted by the Commonwealth of Virginia is also subject to a local mixed beverage license. This includes restaurants located within hotels and motels.

Business owners must renew their license each year. Both filing and payment are due by March 1. If the filing deadline falls on a Saturday, Sunday, or county holiday, the deadline is the following business day. A 10% penalty for late filing will be assessed for renewals submitted after March 1.

For businesses applying for the first time you must file within 75 days of your business start date or ABC license issuance. The tax is prorated if the business moves into Fairfax County after January 1; however, if the business moves out of the county after January 1, the tax is not prorated. 

The license tax is based on the seating capacity of the restaurant:

  • The tax for businesses with a seating capacity of 50-100 is $200.
  • The tax for businesses with a seating capacity of 101-150 is $350.
  • The tax for businesses with a seating capacity over 150 is $500.

The tax for a private, non-profit club operating a restaurant on the premises of the club is $350. The non-profit classification by the State Alcoholic Beverage Control Board (ABC) determines the non-profit status for local license applicants.

(Fairfax County Code § 4-9-1)

Any person who operates or maintains an automobile graveyard must obtain a license and pay a tax. An automobile graveyard is any lot or place exposed to the weather where five or more vehicles are stored. These vehicles are not operable and can’t be or won’t be repaired.

There are specific zoning requirements for operating an auto graveyard. Any part of the area within 1,000 feet of any highway must be completely surrounded by a fence or hedge, as specified by county code. In addition, no motor vehicle, scrap, or junk can be placed outside the fence or piled higher than the fence.

The annual license tax for operating an automobile graveyard is $50. Payment of the tax is remitted with the annual online filing by March 1 each year. Failure to file and pay will result in a $10 penalty and interest. 

(Fairfax County Code § 21-1-2)

Any person who engages in the business of entering into any bond for others for compensation must obtain a license. The county does not require agents of a bondsman to obtain a license; however, the agents are required to obtain a certificate from the judge of the circuit court stating that the agent is of good moral character and is entitled to act as an agent for the bondsman. 

Guaranty, indemnity, fidelity, and security companies doing business in Virginia as an insurance company are not subject to this tax.

The annual license tax for bondsmen is $30. Payment of the tax is remitted with the annual online filing by March 1 each year. Failure to file and pay will result in a 10 percent penalty. 

(Fairfax County Code § 23-1-2)

Every person exhibiting performances in a side show, dog and pony show, trained animal show, circus and menagerie, or any other similar show, exhibition, or performance must obtain a license and pay a tax.

Tax amount for the license varies depending on the type and length of the exhibition:

  • The tax amount for circuses, dog and pony shows, trained animal shows and other similar shows is $50 per day or $250 per week.
  • The tax amount for carnivals that DO NOT require a special use permit is $200 per day or $1,000 per week.
  • The tax amount for carnivals that DO require a special use permit is $10 per day or $25 per week.

In addition to this license tax, operators of circuses, carnivals, and other similar activities must obtain a BPOL license.

(Fairfax County Code § 25-1-1)

Any person who receives compensation for telling fortunes, acts as a clairvoyant, practices palmistry or phrenology, or acts as a spirit medium or astrologist must obtain a license and pay a tax.

The annual license tax for these activities is $500. Payment of the tax is remitted with the annual online filing by March 1 each year. Failure to file and pay will result in a 10 percent penalty. 

(Fairfax County Code § 4-12-1)

For more information, please email us at dtappdbusiness@fairfaxcounty.gov or call 703-222-8234, option 4 [TTY 711].

Some businesses are required to obtain additional licenses and permits. Contact information for other state and county agencies who administer these licenses and permits is available from our website.

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