Business Tax Rates

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Business Professional and Occupational License (BPOL) Tax

No license tax is levied on a business whose base year gross receipts, or gross purchases for wholesale merchants, were less than $400,000. The amount of gross receipts shall be reduced by $400,000. for calculating the applicable tax.

Classification/ActivityTax per $100 Gross Receipts
Amusement Machine Operator$0.20
Business Service$0.20
Commission Merchant$0.20
Computer Service$0.03
Direct Seller - Retail$0.19
Direct Seller - Wholesale$0.05
Financial Service$0.20
Merchant Placing Vending Machines$0.19
Merchandise Broker$0.20
Personal Service$0.20
Professional Service$0.20
Real Estate Service$0.20
Repair Service$0.20
Retail Merchant$0.19
Utility Service$0.50
Wholesale Merchant$0.10

Flat Fee License Tax

Every person engaged in a licensable business shall pay an annual fee if the total gross receipts, or gross purchases for wholesale merchants, from the licensable activity are $10,000 or more, but less than $400,000., during the base year.

Classification/ActivityFlat Fee
Alcoholic Beverage - beer & wine$20
Alcoholic Beverage 
   1-100 mixed beverages$200
   101-150 mixed beverages$350
   over 150 mixed beverages$500
Fortune Teller$300
Itinerant Merchant - edible perishables$50
Itinerant Merchant - goods, wares, merchandise$250
Night Club Owner$100
Peddler - up to 30 minutes in one place$25
Peddler - up to 8 hours in one place$250
Vendor Event - minimum 5 vendors$25

Business Tangible Personal Property

Every taxpayer who owns, leases, rents or borrows tangible personal property that was used or available for use (even partial use) for a business in Chesterfield County, VA on January 1, is to report such property by March 1.

Property must be reported and itemized at its actual cost before any allowance for trade-in or depreciation. Cost figures are totaled by year on a calendar year basis.  Yearly cost-figures are multiplied by varying percentages to arrive at the “assessed value”.

Tax Type
Furniture, Fixtures and Equipment$3.60
Computer Equipment$3.60
Machinery and Tools$1.00
Data Centers$0.24
Wild or Exotic Animals$0.01
Biotechnology Equipment$1.00

Other Local Excise Taxes

The collected taxes shall be held in trust by the person until remitted as required.

Tax Type Percentage
Short Term Rental1%
Heavy Equipment1.5%