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

(c)Tax rates imposed:(1)For contractors and persons constructing for their own accounts for sale, sixteen cents ($0.16) per one hundred dollars ($100.00) of gross receipts;(2)For retailers, twenty cents ($0.20) per one hundred dollars ($100.00) of gross receipts;(3)For financial, real estate and professional services, fifty-eight cents ($0.58) per one hundred dollars ($100.00) of gross receipts;(4)For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this article or otherwise by law, thirty-six cents ($0.36) per one hundred dollars ($100.00) of gross receipts;(5)For wholesalers, fifty dollars ($50.00) and 15/100 of one percent of purchases;