♦ 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.

♦ Business Tangible Personal Property (BPP) Closure Form New

Businesses that have a Business, Professional and Occupational License (BPOL) with Fairfax County must close their account through the online BPOL filing portal.

This form is intended only for equipment-rental businesses located outside of Fairfax County and for businesses licensed in the Town of Herndon, Town of Vienna, or Town of Clifton which have been sold, merged, closed, or moved out of Fairfax County entirely.

♦ Register/File and Pay Food and Beverage Tax

The tax is imposed on food and beverages sold as meals by a restaurant, caterer, or other designated establishment within Fairfax County. However, the tax does not apply to food establishments situated in the Towns of Clifton, Herndon, or Vienna, or in the Cities of Fairfax or Falls Church, as these localities impose their own separate meals tax. The tax is collected by the sellers from the customer and is remitted to the county. All funds collected are held in trust for the county until remitted monthly. Registered businesses must file on a monthly basis, even if food and beverages were not sold and the tax was not collected.

♦ Mixed Beverage License and Other County License Tax (9oA)

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 Online File & Pay 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. Pursuant to Virginia Code 58.1-3826, all accommodation intermediaries and businesses offering guest rooms as define above are required to file a return and remit the tax amount monthly on or before the 20th of the month covering the amount of the tax collected during the preceding month. 

The total Transient Occupancy Tax for businesses in Fairfax County is calculated at the rate of 9% (3% for general transient occupancy tax + 3% 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. 

In an effort to promote uniformity among localities, the Commissioner of the Revenue Association of Virginia developed the Virginia Local Transient Occupancy Tax Form. 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].

♦ Short Term Daily Rental Certification and Quarterly Tax Return

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 DTA’s Audit staff at PPAuditors@fairfaxcounty.gov for more information.

♦ Sample Business Tangible Personal Property Asset List

An asset list is required to be submitted along with the annual Business Tangible Personal Property tax declaration. This sample asset list is provided to help businesses understand the type of information that should be included, such as purchase date, asset description, original cost, transfer date into Fairfax County, disposal date, and leased property details, if applicable. This sample is for reference only and may be used to help organize records before filing.

♦ 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.

♦ Online Business Taxes Letter of Authorization

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].