Virginia Beach levies a Business, Professional, and Occupational License tax on gross receipts under Va. Code Section 58.1-3700, with rates varying by classification: contractors, retail, financial services, professional, and personal services each fall under different tiers administered by the Commissioner of the Revenue.
Every person or entity doing business in Virginia Beach with annual gross receipts above the city threshold must register and file a BPOL return. Typical rates run from approximately $0.16 per $100 for retail merchants up to $0.58 per $100 for professional services, with contractors and wholesalers in between. Businesses below the threshold pay a flat fee. Resort Area hotels, Atlantic Avenue retail, Town Center professional offices, and Naval Air Station Oceana support contractors all classify according to dominant activity. Filings are due March 1 each year. Multi-classification firms allocate receipts proportionally. The Commissioner conducts periodic audits and accepts amended returns within three years.
Failure to file or pay triggers a 10% late penalty, monthly interest, possible BPOL revocation prohibiting further business operation, and personal liability for responsible officers.
Virginia Beach, VA
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