Skip to main content
CityRuleLookup
Key FactsOrdinance TextFull BreakdownViolationsFAQSourcesMore in Arlington County

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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Governing sections
Arlington County Code §§ 11-57, 11-58, 11-61
Professional/specialized rate
$0.36 per $100 gross receipts
Personal service rate
$0.35 per $100 gross receipts
Retail merchant rate
$0.20 per $100 gross receipts
Assessed by
Commissioner of the Revenue

Summary

Arlington County sorts every licensed business into a rate class under Chapter 11's Gross Receipts Business Tax, Article III. Professionals and specialized occupations such as attorneys, physicians and engineers pay 36 cents per $100 of gross receipts under § 11-57, personal service businesses like barbershops and beauty parlors pay 35 cents under § 11-58, and retail merchants pay only 20 cents under § 11-61, with the Commissioner of the Revenue assessing the tax annually on the prior calendar year's receipts.

These county ordinances apply to unincorporated areas of Arlington County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

Professional and specialized occupations. Every person engaging in any of the following professional or specialized occupations shall pay an annual tax of thirty-six cents ($0.36) for each one hundred dollars ($100.00) of gross receipts from the business during the preceding calendar year.

View official code

Full Breakdown

Chapter 11, Article III of the Arlington County Code, titled Gross Receipts Business Tax, assigns every business a rate class based on what it does, and the classification drives the tax rate charged on the prior calendar year's gross receipts. 00 of gross receipts. C separately classifies federal research-and-development prime contractors working in computer, software, applied science, economic and social-service, or physical-science fields, but taxes their gross receipts at the same professional/specialized rate as if they had not been separately classified. 00. 00 of gross receipts.

C bars issuing any business license until all delinquent business license, real estate, personal property, meals, transient occupancy, severance and admissions taxes owed to the County have been paid. Businesses that fall under more than one classification are taxed separately in each category on the receipts attributable to that activity, and § 11-16 governs which of a business's several Arlington locations receives credit for gross receipts when activity spans more than one definite place of business in the County.

Violations & Fines

Section 11-5.D provides that engaging in business without the required license, or after a license has been refused, does not relieve the business of the tax and leaves it subject to Chapter 11's penalties. Because no penalty specific to misclassification appears in Article III, the Code's general penalty at § 1-6 applies: a fine up to $2,500.00, up to 30 days in the County Jail, or both, with continuing violations charged daily.

Frequently Asked Questions

How does Arlington County classify a business for its gross receipts tax?
Chapter 11, Article III sorts businesses by what they do: professional and specialized occupations under § 11-57, personal service occupations under § 11-58, business service occupations under § 11-59, and retail merchants under § 11-61, each carrying its own per-$100 gross receipts rate assessed by the Commissioner of the Revenue.
What tax rate do attorneys, doctors and engineers pay in Arlington County?
They fall under the professional occupations class in § 11-57 and pay thirty-six cents for every $100.00 of gross receipts earned during the preceding calendar year, the highest of the County's standard business classification rates.
Do retail stores pay a lower rate than professional offices?
Yes. Retail merchants are classified under § 11-61 at twenty cents per $100.00 of gross receipts, compared to thirty-five cents for personal service occupations under § 11-58 and thirty-six cents for professional and specialized occupations under § 11-57.
What happens if a business is misclassified or unlicensed?
Under § 11-5.D, operating without the required license does not relieve the business of the tax owed and exposes it to Chapter 11's penalties, which default to § 1-6's fine of up to $2,500.00, up to 30 days in jail, or both.

Sources & Official References

Other rules in Arlington County

Animal Ordinances: Dog Leash LawsSome RestrictionsAnimal Ordinances: Exotic PetsHeavy RestrictionsAnimal Ordinances: MicrochippingLight RestrictionsAnimal Ordinances: Breed RestrictionsSome RestrictionsAnimal Ordinances: Wildlife Rescue PermitsSome RestrictionsAnimal Ordinances: Cat RulesSome Restrictions

All Arlington County rules

Compare Arlington County to another location·View the Virginia local taxes & fees overview

Get notified when Business Tax Classification in Arlington County, VA changes

We'll email you the moment we detect a change in the code. No spam, unsubscribe anytime.

We'll never sell or share your email. One-click unsubscribe in every email.

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.