Prince William County, VA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Retailer rate
- $0.17 per $100 gross receipts
- Contractor rate
- $0.13 per $100 gross receipts
- Financial/real estate/professional
- $0.33 per $100 gross receipts
- Wholesaler rate
- $0.05 per $100 of purchases
- Catch-all class
- $0.21 per $100 (repair/personal/business services)
- No-tax threshold
- $500,000 gross receipts (2018+)
- Appeal window
- 1 year to Director of Finance, § 11.1-15
Summary
Prince William County's business, professional and occupational license (BPOL) tax is set by § 11.1-17, which sorts every licensable business into one of seven rate classes and taxes gross receipts per $100. Retailers pay $0.17, contractors $0.13, wholesalers $0.05 per $100 of purchases, and financial, real estate and professional services each pay $0.33. No tax applies below $500,000 in gross receipts.
Except as may be specifically otherwise provided by ordinance or other law, the annual license tax imposed hereunder shall be the rate set forth below for the class of enterprise listed, whichever is greater. However, no license tax shall be imposed when gross receipts of a licensable business, profession or occupation or purchases of a wholesale merchant are less than: [...] $500,000 for the license year beginning January 1, 2018; and continuing for each subsequent license year. [...] shall be subject to the tax at the rate set forth below for the class of enterprise listed: (1) For contractors and persons constructing for their own account for sale, $0.13 per $100.00 of gross receipts. (2) For retailers, $0.17 per $100.00 of gross receipts. (3) For financial services, $0.33 per $100.00 of gross receipts. (4) For real estate services, $0.33 per $100.00 of gross receipts. (5) For professional services, $0.33 per $100.00 of gross receipts. (6) For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this ordinance or otherwise by law, $0.21 per $100.00 of gross receipts. (7) For wholesaler, $0.05 per $100.00 of purchases.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 46 Update 4).
Full Breakdown
The county's BPOL tax runs through Chapter 11.1 of the County Code, administered by the director of finance under authority the General Assembly grants in Code of Virginia Title 58.1, Chapter 37. Section 11.1-17(a) sets seven classifications and their per-$100-of-gross-receipts rates: contractors and those building for their own account for sale pay $0.13; retailers pay $0.17; financial services, real estate services and professional services each pay $0.33; wholesalers pay $0.05 per $100 of purchases, subject to the wholesale ceiling in Code of Virginia § 58.1-3716; repair, personal and business services, and any occupation not separately listed, fall into a $0.21 catch-all class; and hotels, motels and lodging facilities pay $0.26.
The exemption threshold has stepped up over time: no tax is owed below $300,000 in gross receipts for the 2016 license year, $350,000 for 2017, and $500,000 for 2018 and every year after. Subsection (b) layers additional, separately-licensed categories onto these base rates, including musical and entertainment festivals, home improvement contractors, refuse haulers and disposal site operators, sewage system installers, solicitors, and carnival or circus exhibitors, each cross-referenced to its own chapter. Fortunetellers and similar occupations pay a flat $750.00 privilege fee on top of the standard rate under subsection (c), and mixed-beverage dispensers pay a seating-tiered restaurant fee under subsection (d), ranging from $200.00 for 50 to 100 seats to $500.00 for over 150 seats.
A taxpayer who disagrees with a classification can file a written administrative appeal with the director of finance within one year, per § 11.1-15, and escalate to the Virginia Tax Commissioner and then circuit court if the county's determination stands.
Violations & Fines
Operating without paying the assessed BPOL tax, or misclassifying a business to claim a lower rate, exposes the business to a back assessment reaching three years, or six years if the county finds fraud or a failure to apply for a license at all, plus interest running from the original due date under § 11.1-13. Interest keeps accruing during a pending administrative appeal only if the county finds the appeal frivolous or determines collection is otherwise jeopardized, per § 11.1-15(2).
Frequently Asked Questions
What BPOL rate does a Prince William County retailer pay?
Is there a minimum gross receipts amount before I owe the BPOL tax?
How do I appeal my business's tax classification?
What rate applies to a professional services firm?
Sources & Official References
Other rules in Prince William County
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