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Business License FAQ FAQ

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.  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

 


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


Contact:


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

 

 


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