BPOL Tax Rates

Classification/Activity	Tax per $100   Gross Receipts
Amusements	$0.21
Business Service	$0.17
Business Service-Aircraft Leasing	$0.05
Business Service: Computer Information Online Service   Provider	$0.15
Business Service: Global Satellite Based Imaging &  Mobile Data Services	$0.15
Business Service: Federally Appropriated Research &  Development	$0.03
Personal Service	$0.23
Contractors and Contracting/Developers	$0.13
Hotels and Motels	$0.23
Money Lender	$0.16
Professional Services	$0.33
Rental by Owner: Commercial or Residential Property	$0.16
Repair Service	$0.16
Retail Merchant	$0.17
Retail Merchant: Certified Daily Short Term Rental	$0.20
Wholesale Merchant	$0.05 of gross purchases
Mineral Extraction	$0.11
Public Service Corporation	$0.50
Other Businesses	$0.33

Fixed Fee Licenses

Classification/Activity	Fee
Coin Operated Machines: fewer than ten	$150.00
Coin Operated Machines: ten or more	$200.00
Bondsmen	$50.00
Itinerant Vendor	$500.00
Fortune Teller	$500.00

Mixed Beverage License Tax

Seating Capacity	Tax
0-100	$200.00
101-150	$350.00
151	$500.00
Private Non-Profit club	$350.00

Consumer Utility Taxes

Type of Utility	Rate	Max Tax per Month
Telephone: Commercial,  Residential, Wireless, VOIP;  Cable TV; Satellite TV & Radio    (Note: Internet access service is a  non-taxable item.)	5% sales and use tax	N/A
E-911: Residential & Commercial	$0.75 per line per month	$0.75 per line
Natural Gas: Residential	$0.63 per month plus $0.06485 per CCF delivered per month	$2.70
Natural Gas: Commercial	$0.676 per month plus $0.03034 per CCF delivered per month	$72.00
Natural Gas: Group Metered   Apartments	$0.63 per month plus $0.00032 per CCF delivered per month	$2.70
Natural Gas: Interruptible	$8.00 per month plus $0.00094 per CCF delivered per month	$72.00
Electric: Residential	$0.63 per month plus $0.006804 per KwH per account per month	$2.70
Electric: Commercial	$0.92 per month plus $0.005393 per KwH per account per month	$72.00

Other Local Excise Taxes

Daily Short Term Rental Tax	1%
Transient Occupancy Tax	5%

Business Tangible Personal Property Tax

Property Type	Rate per $100 of Assessed Value
Furniture Fixtures and Equipment	$4.20
Computer Equipment	$4.20
Heavy Construction Machinery	$4.00
Machinery and Tools as defined in Va. Code Sec. 58.1-3507	$2.75
Satellite Manufacturing, Testing, or Operating Equipment as defined in Va. Code Sec. 58.1-3506 (A)(21)	$0.01
Personal Property used in a Research and Development  Business as defined in Section 58.1-3506 (A)(7)	$2.75

Business Tangible Personal Property Tax Assessment Factors

Years Since Purchase	Percentage of Original Cost
1	50%
2	40%
3	30%
4	20%
5 & prior	10%