Henrico County, VA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- County Code § 20-446, Personal Services division
- Tax rate
- Greater of $30 or 0.20% over $1,000,000
- Small-business floor
- No tax if receipts ≤ $1,000,000, application still required
- Businesses covered
- 127 enumerated occupations, e.g. barbershops, kennels
- Filing penalty
- Class 3 or Class 1 misdemeanor, § 20-8
- State authority
- Va. Code § 58.1-3706 caps the levy
Summary
Henrico County sorts businesses into license-tax classes for its BPOL tax, and County Code § 20-446 lists roughly 127 personal-service occupations, from barbershops to kennels to funeral homes. A business grossing over $1,000,000 pays the greater of $30 or 0.20 percent of receipts above that mark; smaller ones still must apply.
Every person engaged in one or more of the following businesses and having a definite place of business in the county, provided that the gross receipts of the business exceed $1,000,000.00, must pay a license tax equal to the greater of $30.00 or 0.20 percent of the difference between the gross receipts of the business and $1,000,000.00: (1) Abattoir. (2) Airport. ... (12) Barbershop. ... (66) Kennel or small animal hospital. ... (127) Window dresser. (b) If the gross receipts of the business are $1,000,000.00 or less, an application must be filed, but no tax will be due or paid.
Full Breakdown
00. 20 percent of the amount by which receipts exceed that $1,000,000 threshold. The enumerated list runs to 127 specific occupations, covering barbershops, beauty parlors, Turkish baths, kennels and small animal hospitals, laundries, janitorial services, locksmiths, photographers, massage practitioners, funeral directors (embalmers and undertakers), detective services, and escort or dating services, among others. Renting any kind of tangible personal property is item (106) on this list, but the section carves out an exception for a person operating a short-term rental business, which is taxed instead under Article X of Chapter 20 with its own rate structure.
00 or less, the business must still file an application, but no tax is due or paid on it. The section's history shows annual ordinance amendments setting effective dates each January 1 (most recently Ord. No. 1323, eff. 2, governing real estate brokers within the classification.
Violations & Fines
County Code § 20-8 makes it a criminal offense to willfully fail or refuse to timely file any return required under Chapter 20, or to file a false return with intent to defraud. If the tax lawfully assessed on that return is $1,000.00 or less, the offense is a Class 3 misdemeanor; if the assessed tax exceeds $1,000.00, it is a Class 1 misdemeanor. The section cites Code of Virginia § 58.1-3916.1 as authority and § 18.2-11 for the Class 3 misdemeanor penalty.
Frequently Asked Questions
What is Henrico's license tax rate for personal-service businesses?
Which businesses fall under Henrico's Personal Services tax classification?
What happens if a business fails to file its Henrico license tax return?
Does renting out property fall under the Personal Services rate?
Sources & Official References
Other rules in Henrico County
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