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Business Tax Rates
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 & Contracting / Developers  $0.13
 Hotels & 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
 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
 50 - 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 9-1-1 - 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  $.0676 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
 Tax Type  Percentage
 Daily Short Term Rental Tax  1%
 Transient Occupancy Tax  7%

Business Tangible Personal Property Tax
 Property Type  Rate per $100 of Assessed Value
 Furniture, Fixtures & Equipment  $4.20
 Computer Equipment  $4.20
 Heavy Construction Machinery  $4.00
 Machinery & 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 & Development Business
 as Defined in Section 58.1-3506 (A)(7)
 $2.75
 Personal Property owned and used by Homeowners Associations as Defined in Section 58.1-3506 (A)(24)  $0.01
 Wild or Exotic Animals kept for Public Exhibition and Property Licensed by the Federal Government as defined in Section 58.1-3506 (A)(23)  $0.01

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%


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