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Business, Professional and Occupational License Tax (BPOL)

February 21, 2017 by Glenn Nix

 



The license tax Ordinance of Middlesex County, adopted December 2004 and amended December 2005 and June 2018.  BPOL stands for Business, Professional and Occupational License 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

 


RATES OF LICENSE TAXES AND FEES

Effective January 01, 2019, there is hereby imposed a minimum thirty dollar ($30.00) annual license fee on all businesses that have gross receipts exceeding $2,000 in Middlesex County. Effective January 01, 2019, the following shall apply: except as may be specifically otherwise provided by this chapter or other law, there shall be an annual license fee of $30.00 charged to any class of business requiring a license pursuant to this chapter that has gross receipts exceeding $2,000.00 but less than $50,000.00. For all businesses requiring a license pursuant to this chapter with gross receipts of $50,000.00 or more the annual charge shall be either the $30.00 license fee or the tax calculated based on the rate set forth below for the class of enterprise listed, whichever is greater.

Gross Receipts of $2,000,000.00 or less are capped at a maximum of $3750.00. Gross receipts over $2,000,000.00 are capped at a maximum of $7500.00

Contractors  

 $.12/100.00

Retail Sales  

 $.17/100.00

Financial, Real Estate & Professional  

 $.33/100.00

Repair, Personal & Business Services  

 $.20/100.00

Wholesalers  

 $.05/100.00

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


Contact:


The Commissioner of the Revenue's Office
.
 804-758-5332
 Click here to email

 

 


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