Local Taxes & Fees in Virginia (2026)
27 rules on the books across Virginia, 25 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Hampton
Significant RestrictionsHampton requires owners of derelict, criminally-blighted, or squatter-occupied buildings vacant 12+ months to register…
Read full rule →Roanoke
Significant RestrictionsRoanoke has no vacancy tax, but owners of buildings vacant twelve months or more that meet the city's 'derelict…
Read full rule →Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Albemarle County
Some RestrictionsAlbemarle County sorts businesses into license-tax classifications with different rates: financial, real estate and…
Read full rule →Alexandria
Some RestrictionsAlexandria's BPOL license tax sorts every business into a class, professional services, financial services, retail and…
Read full rule →Arlington County
Some RestrictionsArlington County sorts every licensed business into a rate class under Chapter 11's Gross Receipts Business Tax…
Read full rule →Charlottesville
Some RestrictionsCharlottesville taxes businesses under a graduated Business, Professional and Occupational License (BPOL) scheme run by…
Read full rule →Chesapeake
Some RestrictionsEvery business operating in Chesapeake needs an annual license from the assessing official, and City Code Sec. 18-60…
Read full rule →Fairfax County
Some RestrictionsFairfax County levies an annual Business, Professional and Occupational License (BPOL) tax on every business…
Read full rule →Fauquier County
Some RestrictionsFauquier County sorts every business into one of twenty license-tax classes under County Code Sec. 12-13, each carrying…
Read full rule →Frederick County
Some RestrictionsFrederick County classifies every licensed business by gross receipts and by type of enterprise under Code §§ 155-95…
Read full rule →Hampton
Some RestrictionsHampton businesses grossing $100,000 or less pay a flat $50 annual license fee; those above that threshold pay a…
Read full rule →Hanover County
Some RestrictionsAny business, trade, profession, occupation, vocation, calling or activity conducted in Hanover County pays a license…
Read full rule →Henrico County
Some RestrictionsHenrico County sorts businesses into license-tax classes for its BPOL tax, and County Code § 20-446 lists roughly 127…
Read full rule →James City County
Some RestrictionsJames City County sorts businesses into license-tax classes under § 12-21, from contractors at $0.16 per $100 of gross…
Read full rule →Loudoun County
Some RestrictionsLoudoun County sorts every business into a licensed category under Chapter 840 of the County Code, and the rate you owe…
Read full rule →Lynchburg
Some RestrictionsLynchburg exempts any business or profession with $150,000.00 or less in prior-year gross receipts, wholesale sales…
Read full rule →Newport News
Some RestrictionsNewport News sorts every business into one of four BPOL license-tax classes, contracting, retail, financial/real…
Read full rule →Norfolk
Some RestrictionsNorfolk's Business, Professional and Occupational License (BPOL) tax classifies every business by activity, then taxes…
Read full rule →Portsmouth
Some RestrictionsPortsmouth's business license tax is assessed by classification under City Code Chapter 20, Article II: retail sales…
Read full rule →Prince William County
Some RestrictionsPrince William County's business, professional and occupational license (BPOL) tax is set by § 11.1-17, which sorts…
Read full rule →Richmond
Some RestrictionsRichmond's BPOL license tax sorts every business into a classification, contractor, retailer, financial/real…
Read full rule →Roanoke
Some RestrictionsRoanoke sorts every licensed business into a rate class under City Code § 19-45. A business grossing $100,000 or less…
Read full rule →Roanoke County
Some RestrictionsRoanoke County, Virginia (outside the cities of Roanoke and Salem) sorts businesses into rate classes for its BPOL…
Read full rule →Spotsylvania County
Some RestrictionsSpotsylvania County sorts every licensed business into one of several BPOL tax classes under County Code Sec. 11.1-10…
Read full rule →Stafford County
Some RestrictionsStafford County classifies telephone/telegraph companies and heat, light, power and gas companies as separate…
Read full rule →Virginia Beach
Some RestrictionsVirginia Beach's BPOL license tax is set by business classification: contractors pay 0.16%, retailers 0.20%…
Read full rule →York County
Some RestrictionsYork County sorts every taxed business into one of several license-tax classes under Section 14-27, then bills gross…
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