BPOL
Business, Professional and Occupational License Tax
Table of Contents
What is the BPOL Tax?
The license tax Ordinance of Middlesex County, adopted December 2004 and amended December 2005. BPOL stands for Business, Professional and Occupational License Tax.
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Where can I find information on the BPOL Tax?
Click here for a copy of the License Tax Ordinance.
Guidelines for Business, Professional and Occupational License Tax Imposed by City, County and Town Ordinances, issued by the Commonwealth of Virginia Department of Taxation dated January 1, 2000 in PDF format:
Section 1
Section 2
Section 3
Section 4
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Can I download the BPOL Application Form?
Yes. Click here to open or download the BPOL Application form.
You will need Adobe Acrobat® to view and print the form, click here to download the BPOL Application.
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What are the rates?
Gross Receipts of $2,000,000.00 or less are capped at a maximum of $2500.00 and a maximum tax amount due is capped at $5000.00.
Contractors |
$.05/100.00 |
Retail Sales |
$.07/100.00 |
Financial, Real Estate & Professional |
$.19/100.00 |
Repair, Personal & Business Services |
$.12/100.00 |
Wholesalers |
$.02/100.00 |
Carnivals, Circuses & Speedways |
$500.00/Year |
Fortune Tellers, Clairvoyants & Practitioners or Palmistry |
$300.00/Year |
Massage Clinic or Therapist |
$.12/100.00 |
Itinerant Merchants & Peddlers |
$150.00/Year |
Dealers in Precious Metals |
$.07/100.00 |
Savings & Loan Associations |
$50.00 |
Wholesale Druggist License |
$10.00 |
Who do I contact?
The Commissioner of the Revenue's Office.
804-758-5332
Click here to email