Local Taxes & Fees in Norfolk, VA (2026)
1 verified local taxes & fees rules for Norfolk, Virginia, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Norfolk's Business, Professional and Occupational License (BPOL) tax classifies every business by activity, then taxes gross receipts at the rate for that class. City Code § 24-25.9(c) sets $0.16 per $100 for contractors, $0.20 for retailers, $0.58 for financial, real estate and professional services, and $0.36 for the repair/personal/business services catch-all. The Commissioner of the Revenue assigns each license its classification.
Norfolk Business License Tax Classification
Some RestrictionsNorfolk Code of Ordinances § 24-25.9(c)
(c)Tax rates imposed:(1)For contractors and persons constructing for their own accounts for sale, sixteen cents ($0.16) per one hundred dollars ($100.00) of gross receipts;(2)For retailers, twenty cents ($0.20) per one hundred dollars ($100.00) of gross receipts;(3)For financial, real estate and professional services, fifty-eight cents ($0.58) per one hundred dollars ($100.00) of gross receipts...