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/Activity||Tax per $100 Gross Receipts|
|Amusement Machine Operator||$0.20|
|Direct Seller - Retail||$0.19|
|Direct Seller - Wholesale||$0.05|
|Merchant Placing Vending Machines||$0.19|
|Real Estate Service||$0.20|
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.
|Alcoholic Beverage - beer & wine||$20|
|1-100 mixed beverages||$200|
|101-150 mixed beverages||$350|
|over 150 mixed beverages||$500|
|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”.
|Furniture, Fixtures and Equipment||$3.60|
|Machinery and Tools||$1.00|
|Wild or Exotic Animals||$0.01|
Other Local Excise Taxes
The collected taxes shall be held in trust by the person until remitted as required.
|Short Term Rental||1%|