Albemarle County, VA Local Taxes & Fees: Business Tax Classification (2026)

Chapter 8's business license article requires every person engaging in business in the county to hold a license under § 8-100, administered by the Director of Finance. The tax rate a business pays turns on which classification it falls into. 00 of gross receipts, referencing the state administrative code definitions in 23VAC10-500-390, -430 and -450. 00 of gross receipts, and defines the classification's scope directly: classification includes any services not financial, real estate, or professional, and services within this classification include, but are not limited to, those services listed in 23VAC10-500-500.

20 per $100 under § 8-714. A taxpayer who disputes which classification applies to its business can appeal that classification determination to the Director of Finance under § 8-204, and from there to the state Tax Commissioner under § 8-205, separately from any dispute over the assessed tax amount itself.