Business Taxation

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All Businesses:

Business, Professional and Occupations License

Business License Application

Special Forms for Contractors:

Important Notice for Employers Regarding Workers

Online Filing of Contractor Certification Form (Form 61A)

Contractor's Certificate of Workers' Compensation Insurance

Business Personal Property:

Fauquier County Business Personal Property Declaration

Business Property Depreciation Schedule

Other forms that may be required:

Business Trade Name Application


Business, Professional and Occupational License (BPOL)

Business License Tax is a tax in lieu of a Merchants' Capital Tax. Most individual, partnership or corporation engaged in any business within the county is required to pay a business, occupational and professional license tax. Licenses are purchased in advance of the business year based on gross receipts or sales of the preceding year. A new business must declare an estimate from the opening date through the remainder of the license year. The license year runs from July 1 through June 30 of each year. Estimates of new businesses are subject to audit after a full calendar year of business has been conducted. Uniform classification of revenue for rate application purposes is another area which must be constantly monitored by the division. The ever changing business environment necessitates accurate and timely interpretation and application of the state and county tax guidelines.

The Commissioner's Office is responsible for discovery procedures to ensure that businesses are licensed. The Commissioner has the authority to issue a summons and to prepare and present court cases for compliance violations.

The Office must ensure that all local requirements are met before a business license can be issued. It is the responsibility of the Commissioner of the Revenue's Office to see that all businesses that are liable are assessed a license tax. It is also the responsibility of the Commissioner of the Revenue's Office to see that delinquent accounts are paid and that regular audits are conducted. The Business License Division must routinely interface with the Treasurer's office while working with delinquents.

ATTENTION CONTRACTORS REGISTERING WITH DPOR

Beginning in 2017, the Virginia Workers' Compensation Commission (VWCC) Insurance department has initiated a new process for verification of Workers' Compensation Insurance coverage (Form 61-A).  Please click here to visit the site and submit your Workers' Compensation Insurance information to the VWCC for verification. 

Business Personal Property

Every individual operating a business in the locality and who owns or leases equipment within the county must file a tangible personal property return. Forms are provided by the Commissioner of the Revenue. The required filing includes the listing of equipment or property owned, date of purchase and the purchase price.

For more information, contact: 540-422-8166.