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.
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.
Misclassification, underreporting receipts, or missing BPOL filings can trigger back taxes, penalties, and interest assessed by Fairfax County.
See how Herndon's business tax classification rules stack up against other locations.
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