Fairfax County Business License: BPOL Rates, $0 to $50 Flat Fees Under $100,000 and the 75-Day Rule
If you sell goods or services in Fairfax County, you may owe the county's Business, Professional and Occupational License (BPOL) tax. Virginia has no general state business license. The State Corporation Commission forms businesses but issues no license. BPOL is a local license tax under Va. Code 58.1-3700 et seq., and each locality sets its own rates and filing deadlines. This guide covers the Fairfax County rules administered by the Department of Tax Administration (DTA): who must register, what you pay, the filing calendar, and how the home-based business permit differs from the license.
If you are still choosing a structure or forming an entity, see How to Start an LLC in Virginia for the state side of the process.
Who Needs a Fairfax County Business License
Fairfax County BPOL applies to business owners, including people who run a business from home. You need a county license if any of the following apply:
- You use or lease a location in the county for 30 consecutive days or more.
- You have no definite place of business and you are a county resident.
- You are a contractor working in the county.
- Your gross receipts are over $10,000.
A second location needs its own license. Businesses in certain nearby jurisdictions may not owe county BPOL at all, which is covered in a separate section below.
Fairfax County BPOL Rates
Your BPOL bill has two parts: a flat fee tier for smaller businesses, and a rate per $100 of gross receipts above $100,000. The per-$100 rate applies starting at $100,001.
Flat Fees
| Gross receipts or purchases | Flat fee |
|---|---|
| $10,000 or less | $0 |
| $10,001 to $50,000 | $30 |
| $50,001 to $100,000 | $50 |
Rates by Business Category
The rates below apply per $100 over $100,000. Wholesale is the exception: its rate applies to purchases. Find your category before you estimate your bill.
| Business category | Rate per $100 |
|---|---|
| Wholesale (applied to purchases) | 0.04 |
| Builders and developers | 0.05 |
| Contractors | 0.11 |
| Retail | 0.17 |
| Business service | 0.19 |
| Money lender | 0.19 |
| Personal service | 0.19 |
| Repair service | 0.19 |
| Telephone | 0.24 |
| Amusement | 0.26 |
| Hotels and motels | 0.26 |
| Renting by owner | 0.26 |
| Professional, consultants and specialized occupations | 0.31 |
| Real estate brokers | 0.31 |
Federally funded research and development prime contracts may qualify for a 0.03 rate with DTA approval.
How the Bill Is Calculated
This is an illustration of the formula, not a county bill. A retailer with $300,000 in gross receipts has $200,000 above the $100,000 threshold. Dividing $200,000 by $100 gives 2,000, and 2,000 multiplied by the retail rate of 0.17 is $340. Confirm the exact calculation with DTA before you file.
Your first partial year and your first full year are billed on estimates and adjusted at year end. If you close the business, you can request a refund through the Business Closure Form.
Fairfax County has more than 50,000 residents, so state law limits how a locality of this size may license very small gross receipts. The flat-fee tiers above are the county's current schedule. Larger localities may also waive the license up to a gross receipts ceiling set under state law. Ask DTA for the current waiver ceiling before you assume you qualify.
Registration: The 75-Day Rule
Register with the county within 75 days of starting business. If you register late, a 10 percent late penalty applies. Register even if your first year's estimate is small, because the flat-fee tiers still apply from the first year.
Fairfax County Business License Renewal: March 1
Renewal filing and payment are both due March 1 each year. If March 1 falls on a weekend or county holiday, the deadline moves to the next business day. DTA mails renewal notices in January. If you do not receive a notice, call DTA before March 1 rather than waiting. The filing deadline applies whether or not a notice arrives. File and pay through the BPOL File and Pay portal on the DTA website.
Where County BPOL Does Not Apply
Businesses in the City of Fairfax, Alexandria and Falls Church, and in the towns of Clifton, Herndon and Vienna, are not subject to county BPOL. The towns still require you to file business tangible personal property returns with the county. Check the right page before you register:
For Falls Church, contact the city directly to confirm its license requirements.
Contractors: DPOR License and Workers' Comp Proof
Contractors working in the county submit the county license with two items: their state contractor license from the Department of Professional and Occupational Regulation (DPOR), and proof of workers' compensation coverage on Form 61A. Check the county's current checklist before you submit, because document requirements can change.
Since July 1, 2025, Virginia contractor license classes are:
- Class C: over $1,000 to under $30,000
- Class B: $30,000 to under $150,000
- Class A: $150,000 or more
Home-Based Business Permit: Zoning, Not BPOL
A home-based business needs two separate approvals. The first is the BPOL license described above. The second is a home-based business permit, which is a zoning administrative permit and not a BPOL license. The BPOL license is still required even when you hold the zoning permit.
The home-based business permit has these conditions:
- Application fee of $140, submitted through the PLUS portal
- Processing time of about 14 calendar days
- Maximum of 400 square feet
- Only the uses listed in the ordinance
- The permit holder must live at the home
- No customers on site
- No more than one commercial vehicle
- No outside storage
Teleworking for an employer is not a home-based business under Zoning Ordinance 4102.7.H, so a remote employee does not need this permit for that job alone.
Other County Taxes to Check
BPOL is only one county obligation. The table below lists the other recurring filings and tax items that affect many Fairfax County businesses.
| Tax or filing | What you file | Due date | Key figures |
|---|---|---|---|
| Business tangible personal property (BTPP) | Annual return | Return due May 1; payment due October 5 | $4.57 per $100; machinery and tools $2.00 per $100 |
| Food and beverage (meals) tax | Monthly return | 20th of the month | 4% from January 1, 2026; seller's discount 3% through 2027, then 1% from January 1, 2028 |
| Transient occupancy tax | Monthly return | 20th of the month | 9% in the county; 5% in Clifton, Herndon and Vienna |
| Mixed beverage license tax | License tax payment | March 1, from January 1, 2026 | 50 to 100 seats $200; 101 to 150 seats $350; over 150 seats $500; private non-profit club $350 |
| Short Term Daily Rental | Quarterly return | 20th after quarter end | Equipment rental under BPOL law, not home sharing |
For BTPP, assessment starts at 80 percent of cost in year one and drops 10 points a year to 20 percent in year seven. Computer equipment follows its own schedule of 50, 35, 20, 10 and 2 percent. Even a home business with no equipment files a return, and that return may be blank. Do not skip it.
Fairfax County's sales tax rate is 6.0 percent. Virginia Tax administers sales tax registration, so review the requirements at Virginia Tax's sales and use tax page if you sell taxable goods or services.
Short-Term Rentals: A Zoning Matter
Renting a home or room for short stays is regulated through zoning, not BPOL. Short-term lodging requires a Zoning Administrator permit valid for two years. The conditions include a permanent resident operator, no more than 60 nights a year, no more than six adults, one contract per night, one off-street parking space, an authorized agent, and no events. Confirm the permit fee with Zoning, because this guide does not list a figure. Do not confuse this with the Short Term Daily Rental return, which covers equipment rental under BPOL law. For locality-by-locality rules, see Virginia short-term rental rules by locality.
Contact the Department of Tax Administration
Department of Tax Administration, Personal Property and Business License Division
12000 Government Center Parkway, Suite 223, Fairfax, VA 22035
Phone: 703-222-8234, option 4
Email: DTAPPDBusiness@fairfaxcounty.gov
Hours: weekdays 8:00 to 4:30, by phone or walk-in
Important Note
This guide is informational content, not legal or tax advice. County rates, deadlines and permit fees can change, so confirm current figures with DTA before you file or pay. If your situation is complex, such as multiple locations, a mix of contracting and retail, or a short-term rental with equipment, consult a qualified attorney or CPA.