Fairfax County, VA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Filing threshold
- No license needed if gross receipts are $10,000 or less
- Filing deadline
- March 1, or within 75 days of business opening
- Late filing/payment penalty
- 10% of the tax
- Underpayment penalty
- 10% of underpaid amount
- Administering office
- Department of Tax Administration, Director
- Appeal window
- 90 days from assessment to the Director
Summary
Fairfax County levies an annual Business, Professional and Occupational License (BPOL) tax on every business, profession, trade or calling with a taxable situs in the county. The tax rate is set by classification, and businesses grossing $10,000 or less need not even file.
(b)Renewal of license. The license taxes and fees imposed by this Article shall be imposed annually on all phases of any business activity required to be licensed by this Article. Except as otherwise provided by this Article or by state law, the renewal of the annual license tax for each licensable business activity shall be computed in accord with (i) the license fee table set forth in Section 4-7.2-7 of this Article or (ii) by multiplying annual gross receipts or gross purchases from the preceding calendar year, as established in accordance with Section 4-7.2-1(c), by the tax rate set forth in this Article which is appropriate for the type of business, profession, trade, occupation or calling to be licensed.
Full Breakdown
2-3(G). 2-4). 2-5(a) requires the owner to estimate gross receipts or purchases for the balance of the license year, with the Director of Tax Administration adjusting the estimate against actual receipts the following year, crediting overpayments or adding underpayments to the next bill. 2-20. Applications for license tax year 1998 forward are due March 1 or within 75 days of a new business opening. 2-13.
Violations & Fines
Late filing or late payment each draw a 10 percent penalty under § 4-7.2-9(a), though only one penalty applies if both are late absent a history of noncompliance; a further 10 percent penalty applies to any underpayment. Interest accrues on unpaid tax and penalty from the due date under § 4-7.2-9(b). Willfully failing or refusing to apply for a required license, or making a false statement with intent to defraud on a license application, is a criminal offense under § 4-7.2-14, punishable to the maximum extent allowed by Va. Code § 58.1-3916.1.
Frequently Asked Questions
How is my Fairfax County business license tax classified?
Do all Fairfax County businesses have to file for a license?
How is the renewal tax calculated for an existing business?
What happens if I fail to apply for a required license?
Sources & Official References
Other rules in Fairfax County
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