Stafford County Business License: Why There Is No BPOL, What You Pay Instead
If you are asking whether Stafford County, Virginia requires a business license, the short answer is no. Stafford County does not levy a Business, Professional and Occupational License (BPOL) tax, and the Commissioner of the Revenue does not issue a BPOL business license. Confirm this with the Commissioner of the Revenue before you rely on it for a filing decision, because the question has been raised repeatedly. That does not mean your business owes nothing. Stafford still has zoning rules, business personal property tax, possible meals and lodging taxes, state sales tax registration and state licensing for some trades. This guide covers each one.
This is informational content, not legal or tax advice. Talk to a qualified attorney or CPA if your business has a complex structure, multiple locations or a regulated trade.
Why Stafford Has No BPOL
Virginia has no general statewide business license. The State Corporation Commission (SCC) forms businesses such as LLCs and corporations, but it issues no business license. Any general license tax on businesses comes from the locality, under the BPOL provisions of the Code of Virginia beginning at Va. Code 58.1-3700.
The key provision is Va. Code 58.1-3704. It allows a locality's license tax on merchants to take the place of a tax on merchants' capital, and it says no locality is required to impose either one. A locality may levy no general license at all. Stafford, Rockingham, Bedford County, Washington County, Montgomery County, Louisa and Fluvanna are examples of localities without a general county license. Towns can also displace the county tax. Not every Virginia locality runs a BPOL, and a rate in one place tells you nothing about the rate in another.
The Virginia Department of Taxation's tax year 2025 rate book shows Stafford with a merchants' capital rate of $0.50 per $100, no machinery and tools rate, a real estate rate of $0.924 per $100 and a tangible personal property rate of $5.72 per $100. Merchants' capital is a separate local tax on a merchant's inventory and equipment, not a license fee, so do not mistake the $0.50 rate for a BPOL charge. Ask the Commissioner of the Revenue how the base is defined for your business. Rate information is also available from Virginia Tax.
The 2026 Ordinance Fight
The question is live. Potomac Local reported on September 16, 2026 that the Board of Supervisors had advertised Ordinance O26-34, which would have created a local BPOL. As reported, the ordinance set a flat $50 license fee for businesses under a $2 million gross receipts floor, plus about $0.16 per $100 of gross receipts above that floor. The motion to adopt the ordinance failed at the September 15 to 16, 2026 hearing, which left Stafford without a BPOL. Verify the ordinance status and text with the county, since the figures above come from a news report.
The same report says the county repealed its last BPOL around 2008. Commissioner of the Revenue Scott Mayausky reportedly said a BPOL is a tax only, that it gives the Commissioner's office no regulatory authority, and that the office cannot require firms to report gross receipts unless the tax exists. Verify these points with the Commissioner's office.
Stafford has considered a BPOL repeatedly since 2009, so do not assume the current position is permanent. A BPOL could return. Check the county's current ordinance before you assume your situation will stay the same. Staff also put merchants' capital at about $1.1 million in the FY2027 budget, as reported, so that related tax is still part of the county's revenue picture.
What Still Applies in Stafford
Business personal property tax
Stafford taxes business personal property, the tangible property your business owns, such as equipment and furniture. The tax year 2025 rate book shows $5.72 per $100 for tangible personal property, and the county's real estate rate was reported at $0.9675 per $100 for FY2027, effective July 1, 2026 (verify). You will need to file a business personal property return. Ask the Commissioner of the Revenue for the filing date and current rates. Do not rely on a date from another county or an older guide.
Zoning and home occupations
Zoning approval is separate from any tax. Before you sign a lease or open a home-based business, confirm through Stafford's Planning and Zoning department that the use is allowed at the address. Home occupations have their own conditions, so read them before you start operating.
Meals and lodging taxes
If you sell prepared food or rent lodging, the county's meals and lodging taxes may apply. Rates and filing schedules can change, so check with Stafford County for current figures.
Virginia sales tax
If you sell taxable goods or services, you need to register for sales and use tax with Virginia Tax. Stafford is not on the Tax Department's 6 percent list. The Department lists Alexandria, Arlington, Fairfax City and County, Falls Church, Loudoun, Manassas, Manassas Park and Prince William at 6 percent and lists everywhere else at 5.3 percent, so Stafford's rate is 5.3 percent. Confirm the rate with Virginia Tax before you charge it. Read our Virginia sales tax registration and rates guide and the Department's sales and use tax page.
State licenses for regulated trades
No BPOL does not mean no license. Contractors are licensed by the Department of Professional and Occupational Regulation (DPOR). Since July 1, 2025, the classes are Class C for contracts over $1,000 to under $30,000, Class B for $30,000 to under $150,000, and Class A for $150,000 or more. Child day centers and family day homes are licensed by the Department of Education, and assisted living and adult day care are licensed by the Department of Social Services. Alcohol sales are handled by ABC. Virginia has no statewide food handler card, but food establishments must have a Certified Food Protection Manager.
If you are forming an entity, the SCC handles that filing. See our guide to how to start an LLC in Virginia.
How Stafford Compares to Its Neighbors
Local license rules stop at the jurisdiction line. A business inside Fredericksburg city limits follows the city's rules, even though the city sits next to Stafford County. A business in Spotsylvania follows Spotsylvania's rules, and a business in a town follows the rules of that town and county as they apply. Use this table as a starting point, then confirm with the locality where your business is located.
| Locality | Local license status | Details |
|---|---|---|
| Stafford County | No BPOL. No general business license from the Commissioner of the Revenue. | This guide |
| Fredericksburg (city) | Flat $25 for gross receipts under $100,000 | Fredericksburg business license guide |
| Spotsylvania County | No license for businesses under $2,000,000 in receipts | Spotsylvania business license guide |
Population also shapes what a locality can require. Virginia law sets a floor based on population. A locality over 50,000 people cannot require a license for gross receipts under $100,000, a locality of 25,000 to 50,000 people cannot require one under $50,000, and no floor applies under 25,000. A locality over 50,000 may waive the license up to $200,000, but verify that waiver ceiling with the locality. Stafford has 170,803 residents (Census Vintage 2025), so the $100,000 floor would apply if the county ever adopted a license.
What to Do Next
- Ask the Commissioner of the Revenue to confirm that no BPOL applies to your type of business.
- Check the county's current ordinance and any BPOL action taken after September 2026.
- Register for Virginia sales tax if you sell taxable goods or services.
- Confirm zoning and home occupation rules with Planning and Zoning before you open.
- Check with the state board or agency that licenses your trade, such as DPOR, ABC or the Department of Health Professions.
Frequently Asked Questions
Does Stafford County VA require a business license?
Stafford levies no BPOL, and the Commissioner of the Revenue does not issue a general business license. Confirm this with the Commissioner before you rely on it, since the county has considered a BPOL repeatedly.
Is there a Stafford County BPOL rate?
No. The county has no current BPOL rate. The O26-34 figures were advertised as part of a proposal that failed, as reported.
Does Stafford have a business personal property tax?
Yes. The tax year 2025 rate book shows $5.72 per $100 for tangible personal property. Ask the Commissioner of the Revenue for the current rate and filing date.
Does Stafford charge 6 percent sales tax?
No. Stafford is not on the Tax Department's 6 percent list, so the rate is 5.3 percent. Confirm with Virginia Tax.
Do I need a Virginia state business license?
Virginia has no general statewide business license. Some trades and professions need a license from a state agency or board, such as DPOR, the Department of Health Professions, VDACS or ABC.
This guide is informational, not legal or tax advice. Consult a qualified attorney or CPA for your situation.