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Business License FAQ FAQ

Business, Professional and Occupational License Tax (BPOL)

July 11, 2018 by Kevin Gentry


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.



Retail Sales  


Financial, Real Estate & Professional  


Repair, Personal & Business Services  




Carnivals, Circuses & Speedways  


Fortune Tellers, Clairvoyants & Practitioners or Palmistry  


Massage Clinic or Therapist  


Itinerant Merchants & Peddlers  


Dealers in Precious Metals  


Savings & Loan Associations  


Wholesale Druggist License  



The Commissioner of the Revenue's Office
 Click here to email



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