Key Facts Full Breakdown Violations FAQ Sources

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

Some Restrictions

Verified 1 week ago|Source: Fairfax County Department of Tax Administration →

Recently verified

Key Facts

State authority: VA Code 58.1-3700
Basis: Prior-year gross receipts
Small business: Flat fee under $10K
Issuing office: Fairfax County DTA

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

Summary

Fairfax County's Business Professional and Occupational License tax classifies businesses by gross receipts under VA Code Section 58.1-3700, with rates varying by activity such as retail, services, contracting, or professional work.

Full Breakdown

Under VA Code Section 58.1-3700 and Fairfax County Code Title 4, every business operating in the county must obtain a BPOL each year and pay a tax based on prior-year gross receipts and activity classification. Rate schedules differ for retail merchants, repair and personal services, business and professional services, contractors, and wholesalers. Businesses with under $10,000 in receipts pay a flat fee, while those above pay percentage rates. The Department of Tax Administration audits classifications, and misclassification disputes go to the Commissioner of the Revenue and ultimately a state tax review.

Violations & Fines

Misclassification, underreporting receipts, or missing BPOL filings can trigger back taxes, penalties, and interest assessed by Fairfax County.

Frequently Asked Questions

Do consultants pay a different rate?

Yes. Professional services typically pay a higher BPOL rate than retail or repair services. Sole-practitioner consultants in Fairfax must classify under business and professional services.

Can I appeal my classification?

Yes. Disputes go first to the Fairfax County Commissioner of the Revenue and then to the Virginia Department of Taxation under the state's BPOL appeal process.

How does Fairfax County compare?

See how Fairfax County's business tax classification rules stack up against other locations.

Compare to Another Location View Virginia Overview

See something wrong?

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 If you notice an error or outdated information, let us know.

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

Key Facts

Summary

Full Breakdown

Violations & Fines

Frequently Asked Questions

Sources & Official References

Related Fairfax County Ordinances

Fence Regulations: Height Limits

Swimming Pools & Spas: Pool Permits

Accessory Structures: Tiny Homes

Accessory Structures: Carport Rules

Swimming Pools & Spas: Fencing Requirements

Accessory Structures: ADU Rules

Business Tax Classification in Other Cities

How does Fairfax County compare?

See something wrong?