Virginia Beach, VA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Contractors
- 0.16% of gross receipts
- Retail merchants
- 0.20% of gross sales
- Wholesale merchants
- 0.12% of purchases
- Professional services
- 0.58% of gross receipts
- Filing deadline
- March 1 annually
Summary
Virginia Beach's BPOL license tax is set by business classification: contractors pay 0.16%, retailers 0.20%, wholesalers 0.12% of purchases, and professionals 0.58% of gross receipts once revenue tops $200,000.
Businesses with gross receipts during the preceding calendar year of greater than two hundred thousand dollars ($200,000.00) shall pay a license tax on gross receipts. Such license tax shall be calculated by applying the specific percentage rate provided in this chapter for each different classification of business to the amount of a business' gross receipts.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 170 Update 1).
Full Breakdown
Every business, trade or profession must hold a commissioner-of-revenue license under City Code Ch. 18. Gross receipts up to $200,000 pay a flat $25-$50 fee; above that, the tax rate depends on the business's classification: contracting 0.16%, retail merchants 0.20% of sales, wholesale merchants 0.12% of purchases, personal/repair/amusement services 0.36%, and professional services (attorneys, doctors, engineers, accountants) 0.58% of gross receipts. Applications and payment are due by March 1 each year.
Violations & Fines
Operating without the required license is a Class 2 misdemeanor; a second violation within five years is a Class 1 misdemeanor. Conviction does not excuse payment of the tax owed.
Frequently Asked Questions
Do small businesses in Virginia Beach owe the percentage tax?
Who sets which classification a business falls into?
Sources & Official References
Other rules in Virginia Beach
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