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

Unincorporated Fauquier County levies its business, professional and occupational license (BPOL) tax under Chapter 12 of the County Code, administered by the Commissioner of the Revenue. Section 12-13(a) exempts any business with gross receipts under $200,000 from the license tax entirely, though a license may still be required. Above that threshold, Sec. 12-13(b) sets a distinct rate for each of twenty listed classes: amusements pay 10 cents per $100 of gross receipts, bondsmen pay a flat $150 per license year, builders and developers pay 8.5 cents per $100 of gross expenditures, financial, real estate and professional services pay 29.75 cents per $100, retailers pay 10 cents per $100, and the catch-all category of repair, personal and business services pays 18.7 cents per $100.

Section 12-2 defines each classification (business, contractor, retailer, wholesaler, consultant, and more) so the Commissioner can assign the correct rate. Applications are due annually by April 15 under Sec. 12-7, and a business beginning operations must obtain a license before starting. Late payment draws a 10 percent penalty under Sec. 12-7(h), plus interest at the state-authorized rate. Licenses tied to certain classifications, including builders, coin dealers and money lenders, cannot be transferred to another person without written notice to the Commissioner.