Arlington County Business License: Who Licenses You, BPOL Rate Categories and Filing Steps
If you run a business in Arlington County, Virginia, the license you are most likely looking for is the Business, Professional and Occupational License, or BPOL. Searches for an Arlington VA business license, an Arlington County VA business license or an Arlington County Virginia business license usually lead to this one local tax. BPOL is not a state permit. It is the closest thing Arlington has to a general business license, and it is the main piece of the county business tax you will deal with. This guide covers who issues it, how the fee works, the rate categories as reported, and the steps to file.
Disclaimer: This is informational content, not legal or tax advice. Arlington's office facts, fees and rates are marked (verify) because they change and have not been confirmed against the county's current pages. Confirm each one with the Commissioner of the Revenue before you rely on it. For complex situations, consult a qualified attorney or CPA.
Virginia Has No Statewide Business License
Virginia does not issue a general business license at the state level. The State Corporation Commission (SCC) forms entities such as LLCs and corporations and handles assumed names, but it issues no business license. Your local government is where the license comes from. BPOL is a local license tax under Va. Code 58.1-3700 et seq., and each locality sets its own rates and filing deadlines.
Not every locality levies a general BPOL. Va. Code 58.1-3704 lets a locality levy none, and some localities have no general license at all. Do not assume that Arlington's rules apply to a business located anywhere else in Virginia.
Who Licenses Your Business in Arlington
Arlington is a county with no town layer inside it, so the county handles BPOL for businesses located in the county. The office is the Commissioner of the Revenue, Business Tax Division:
- Phone: 703-228-3060 (verify)
- Email: [email protected] (verify)
- Online portal: CAPP (verify the current filing address with the Commissioner)
Location decides the office. Businesses in Alexandria or Falls Church are licensed by those cities, not by Arlington County. If your business is in Alexandria, read the Alexandria business license guide before you file anything with the county.
How the BPOL Fee Works
As reported by the Arlington Chamber of Commerce (verify), the fee is tiered by gross receipts:
- Gross receipts of $10,000 or less: no tax, but you must still file (verify)
- Gross receipts of $10,001 to $50,000: $30 (verify)
- Gross receipts of $50,001 to $100,000: $50 (verify)
- Above $100,000: the category rate applies to total receipts above $100,000 (verify)
State law also limits what a county can require. A locality with more than 50,000 people cannot require a license for gross receipts under $100,000, and it may waive the license for receipts up to $200,000 (verify the waiver ceiling). Arlington had a population of 243,931 (Census Vintage 2025), which places it in that group. The county's own tiers and rates still control what you pay.
BPOL Rate Categories
Rates are stated per $100 of gross receipts. They come from Chapter 11 of the Arlington County Code, which was last updated in May 2014. Treat these figures as a starting point, not a settled rate sheet. Confirm the current rate sheet with the Commissioner before you file.
- Contractors: 0.16 (verify)
- Retail merchants: 0.20 (verify)
- Wholesale merchants: 0.08 (verify). This figure appears to be above the 0.05 purchase ceiling, so it may be an older rate that was kept in the code. Ask the Commissioner which figure applies.
- Direct sellers: 0.20 for retail sales and 0.05 for wholesale (verify)
- Professional and specialized occupations: 0.36 (verify)
- Real estate brokers: 0.36 (verify)
- Business and personal services: 0.35 (verify)
- Entertainment: 0.25 (verify)
- Residential rental: 0.28 (verify)
- Commercial rental: 0.43 (verify)
- Coin machines: 0.35 (verify)
The City of Alexandria's March 2026 Q&A lists Arlington financial services at 0.36 (verify). The county's 2026 budget page says there is no BPOL increase for calendar year 2026 (verify). Neither source replaces a written answer from the Commissioner.
Renewal and New-Business Deadlines
Renewal is reported as due March 1 each year (verify). This guide does not state a deadline for a new business, because a deadline has not been confirmed. If you are opening a business now, call the Commissioner of the Revenue at 703-228-3060 and ask for the first filing date and the amount due.
Other County Taxes to Know About
BPOL is one line on your county costs. Confirm each of these with the county:
- Business personal property and machinery and tools: the tax year 2025 rate book shows 5.000 per $100, which is a published rate (verify). The merchants' capital column also shows 5.000, but that does not mean the tax is collected from you. Arlington taxes retailers through the license (verify).
- Real estate: $1.053 for calendar year 2026, as reported (verify)
- Special tax districts: Ballston 0.045, National Landing 0.043 and Rosslyn 0.078 (verify the rate basis and year with the county)
Short-Term Rentals and Lodging
Short-term lodging, including Airbnb-style stays, is not a BPOL class in Arlington. Lodging falls under zoning, registration and transient occupancy rules. Arlington's current short-term rental rules are not confirmed here, so check with the county before you list a unit (verify).
The term 'short-term rental' has a different meaning in BPOL law. There it means equipment rental of 92 days or less. Do not read the BPOL class as a description of home-sharing.
Home-Based Businesses and Zoning
A home-based business needs county zoning approval. No fee is stated here, so check with Arlington's Zoning office before you open. Zoning approval is separate from the BPOL filing, and you may need both.
Sales Tax and State-Level Requirements
The sales tax rate in Northern Virginia is 6.0 percent. Register for a sales tax permit through Virginia Tax at tax.virginia.gov. Regulated trades are licensed by state boards, not through BPOL. A few examples:
- Contractors are licensed by the Department of Professional and Occupational Regulation (DPOR). Since 2025-07-01, Class C covers over $1,000 to under $30,000, Class B covers $30,000 to under $150,000, and Class A covers $150,000 or more.
- Child day centers and family day homes are licensed by the Department of Education.
- Assisted living and adult day care are licensed by the Department of Social Services.
- Virginia has no statewide food-handler card rule, but food establishments must have a Certified Food Protection Manager.
Filing Steps
- Confirm your location. If the business is in Arlington County, the Commissioner of the Revenue handles BPOL. Alexandria and Falls Church businesses file with those cities.
- Estimate gross receipts for the year. If they are $10,000 or less, you still file, even though no tax is due (verify).
- Identify your category. Contractor, retail, wholesale, professional, personal services and rental each carry a different rate, so pick the category that matches what you actually do.
- Gather your entity paperwork. Have your legal name, business address and entity details ready. If you still need to form an LLC or corporation, see the Virginia LLC formation guide.
- Contact the Commissioner. Call 703-228-3060, email [email protected], or use the CAPP portal (verify).
- Pay the fee and keep the confirmation. Ask for written confirmation of the category and rate you were assessed.
- Calendar March 1 for renewal (verify).
- Check the other permits. Confirm zoning approval, your sales tax permit, and any state board license before you open.
Related Guides
For how BPOL works across Virginia, read the statewide BPOL explainer. You can also browse the local business license guides for other Virginia localities.
Confirm every figure in this guide with the Arlington County Commissioner of the Revenue before you rely on it. For complex situations involving contracts, multiple locations or entity structure, consult a qualified attorney or CPA.