Calculate your business tax by using the Business Calculator for all tax rates and business categories. New Businesses Every person beginning a new business, profession or trade in the City of Fairfax must submit an application within 30 days of the start of operations. In addition new business taxpayers are required to estimate the gross receipts that their business will generate for the taxable year which they began business.
If the taxpayer has overestimated gross receipts, then a credit is issued on the BPOL tax for the upcoming year. If the taxpayer has underestimated gross receipts, then that amount is immediately due and added to the BPOL tax for the taxable year.
Refer to the Business License Tax Schedule. Existing Businesses Once established each existing business, profession, or trade within the City of Fairfax must file an annual license renewal and pay the BPOL tax by March 1.
Most businesses in the city are taxed based on gross receipts, however some businesses are taxed on a flat rate basis. Record-keeping and Audits All persons engaged in business, profession of trades in the City of Fairfax shall keep sufficient records to enable the Commissioner of the Revenue to verify the correctness of tax due.
All records, books of accounts and other information pertaining to a business in the City of Fairfax shall be open to inspection and examination by the Commissioner of the Revenue to enable the Commissioner of the Revenue to ascertain and verify the appropriate amount of tax due.
Failure to File Any person that engages in a business in the City of Fairfax without first obtaining a license shall, upon conviction thereof, be guilty of a class 1 misdemeanor. Any person who fails to file obtain a license and pay the tax in the manner prescribed, there shall be added to the tax due a penalty of ten 10 percent thereof, plus interest.
Furthermore, the Commissioner of the Revenue shall proceed, in a manner he may deem best, to assess against such person failing or refusing file the tax due plus penalty and interest. We are open for walk-in traffic weekdays 8AM to PM. These include business tangible property, business license, mixed beverage, transient occupancy TOT , and short-term daily rental.
Our business tax specialists are available to provide assistance with state and local business regulations, licensing, and other questions associated with doing business in Fairfax County. Learn More. MyFairfax Portal. Pay Tangible Property Taxes. Transient Occupancy. Starting a new business in Fairfax County?
There are many things to consider including trade name registration, incorporation, licenses, permits, and taxes. The associated tax is based on gross receipts or gross purchases for wholesale merchants. Other County Licenses. State contractor licenses are required for all practicing electricians, mechanics, plumbers, and home improvement contractors. Additionally, home improvement contractors with Class C state contractor licenses must obtain a license issued from the Fairfax County Land Development Services.
Businesses are also required to obtain a residential or non-residential use permit from the Fairfax County Department of Planning and Zoning. The Fairfax County Health Department issues permits for food service establishments. A corporation incorporated outside of Virginia but doing business in Virginia must obtain a Certificate of Authority.
To become incorporated in the Commonwealth of Virginia, an organization must file articles of incorporation with the Virginia State Corporation Commission and pay the required fees.
Titles through Fairfax County and all other cities and counties in Virginia levy a 1 percent sales and use tax. Localities that make up the Northern Virginia which includes Fairfax County and Hampton Roads regions levy an additional 0. This tax is collected at the point of sale and at the same time as the state's 4. FIPS codes are a standardized set of numeric codes to ensure uniform identification of geographic entities such as cities, counties, and towns.
Prior to selling any cigarettes from your retail location, you should check with the taxation office of the jurisdiction where your business is located to ensure that all proper business licenses have been obtained. Owners or managers of commercial swimming pools should contact the Fairfax County Department of Health for appropriate permits.
Only certified short-term daily rental businesses are authorized and required to collect, file, and remit the STDR tax. A business is engaged in short-term daily rental if at least 80 percent of the gross receipts in any year are for rentals of 92 consecutive days or less, including rentals to persons affiliated with the renter, and the rental does not include any personal services.
Short-term daily rental businesses are required to apply for certification annually and file tax returns quarterly.
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