Join | Member Login
Arlington (VA) Chamber of Commerce | Arlington, VA 22201
  • Membership
    • Membership Benefits
    • Join Now!
    • Chamber Assisted Grand Openings
    • Chamber Member Retirement Program
    • ShopChamber
    • Advertising >
      • Website Ads
      • E-Newsletter Ads
      • Print Ads
    • Committees
    • LeadShare
    • Annual Corporate Sponsors
    • Member Login
  • Business Directory
  • Events
    • Chamber Calendar
    • Community Calendar >
      • Submit a Community Event
    • Networking Events >
      • Chamber 101
      • Breakfast Connection
      • Business After Business
    • Signature Events >
      • Arlington Business Gala
      • Hospitality Awards
      • Legislative Breakfast
      • Arlington Chamber Volunteer Day
      • AWE Women in Business Summit
      • Best Business Awards
      • State of the County & Public Safety Awards
      • Annual Meeting
    • Educational Events
    • Women in Business
    • Travel
    • Online Learning Center
    • COVID-19 Event Policy
  • Community
    • Arlington Restaurant Week
    • Small Business Accelerator
    • Early Childhood Financial Resiliency Accelerator
    • Coronavirus Resources
    • Coupons
    • Job Board
    • Scholarship Fund
    • About Arlington >
      • Business Resources
      • Map of the Area
      • Visiting Arlington
  • Business Advocacy
    • Public Policy Positions
    • Arlington Advocacy >
      • Budget & Taxes
      • Planning
      • Project Support
      • Economic Development
      • Processes
      • Retail & Signage
      • Transportation
    • Virginia Advocacy >
      • Budget & Taxes
      • Transportation
      • Economic Development
      • Other Topics
    • Recent Advocacy
  • About the Chamber
    • Board of Directors
    • Staff Directory
    • Chamber in the News
    • Strategic Plan
    • FAQs
    • Blog
    • Publications >
      • Arlingtonian Archives
      • Arlingtonian Archives
    • Press Releases
    • Contact Us
  • Membership
    • Membership Benefits
    • Join Now!
    • Chamber Assisted Grand Openings
    • Chamber Member Retirement Program
    • ShopChamber
    • Advertising >
      • Website Ads
      • E-Newsletter Ads
      • Print Ads
    • Committees
    • LeadShare
    • Annual Corporate Sponsors
    • Member Login
  • Business Directory
  • Events
    • Chamber Calendar
    • Community Calendar >
      • Submit a Community Event
    • Networking Events >
      • Chamber 101
      • Breakfast Connection
      • Business After Business
    • Signature Events >
      • Arlington Business Gala
      • Hospitality Awards
      • Legislative Breakfast
      • Arlington Chamber Volunteer Day
      • AWE Women in Business Summit
      • Best Business Awards
      • State of the County & Public Safety Awards
      • Annual Meeting
    • Educational Events
    • Women in Business
    • Travel
    • Online Learning Center
    • COVID-19 Event Policy
  • Community
    • Arlington Restaurant Week
    • Small Business Accelerator
    • Early Childhood Financial Resiliency Accelerator
    • Coronavirus Resources
    • Coupons
    • Job Board
    • Scholarship Fund
    • About Arlington >
      • Business Resources
      • Map of the Area
      • Visiting Arlington
  • Business Advocacy
    • Public Policy Positions
    • Arlington Advocacy >
      • Budget & Taxes
      • Planning
      • Project Support
      • Economic Development
      • Processes
      • Retail & Signage
      • Transportation
    • Virginia Advocacy >
      • Budget & Taxes
      • Transportation
      • Economic Development
      • Other Topics
    • Recent Advocacy
  • About the Chamber
    • Board of Directors
    • Staff Directory
    • Chamber in the News
    • Strategic Plan
    • FAQs
    • Blog
    • Publications >
      • Arlingtonian Archives
      • Arlingtonian Archives
    • Press Releases
    • Contact Us

ChAmber Blog

An Explanation of Arlington County Business Taxes

8/29/2018

1 Comment

 
By ​Susan T. Anderson, Communications Director, Arlington Commissioner of Revenue’s Office

When someone opens a business in Arlington, the Business Tax Division of the Arlington County Commissioner of Revenue’s Office is where to begin the process. There, a business inspector will answer questions about the six different types of Arlington County business taxes. While these taxes are assessed by Commissioner of Revenue Ingrid H. Morroy, it is the County Board who decides on the types of taxes and sets the rates. The revenue from the taxes and fees are “for the support of the County government, the payment of the County debt, and for other County purposes.” 
As a Constitutional Officer elected by Arlington County voters, Ingrid provides checks and balances to ensure that no one governmental entity has total taxing authority over its citizens. She takes great pride that her staff delivers exceptional customer service and protects confidential taxpayer information of over 22,000 businesses in Arlington.  
​
The Commissioner of Revenue’s Business Tax Division is responsible for upholding the Arlington County Code while providing services for each type of business tax. These include administering business license tax and custodial taxes, including cigarette tax, county meals tax, short-term rental tax, and transient occupancy (hotel) tax, as well as discovering and equitably assessing all business property, also referred to as the business tangible tax. 

Below is a list of each business tax with pertinent information for the taxpayer. 

Business License:
Per Chapter 11 of the Arlington County Code, beginning January 1 of each year and ending on the following December 31, the Commissioner of Revenue will assess the annual Business License Tax or flat fee on businesses conducting any business in the County. This assessment is referred to as the business privilege tax (officially known as the “Business, Professional, and Occupational License” or “BPOL” tax) on all Arlington businesses, including home-based businesses. The filing and payment for the business license are due annually on March 1 by 11:59 p.m. EST.
 
Business Tangible:
The Commissioner of Revenue assesses the business tangible personal property tax on business property such as computer equipment, furniture, machinery, and tools, as well as any other equipment owned, leased, or in their possession as of January 1. All Arlington County businesses must file a Business Tangible Personal Property Return each year by 11:59 p.m. EST on May 1. Once the tax is assessed by the Commissioner of Revenue, the Treasurer’s Office sends a bill. Payments, if applicable are due each year on or before September 5 to the Arlington County Treasurer’s Office. It’s important to know that if a business ceases operations after January 1, the business tangible tax is not prorated, and a return must still be filed by the due date. 

Custodial Taxes:
Custodial Taxes are collected by businesses from consumers. These include Cigarette Tax, County Meals Tax, Short-Term Rental Tax, and Transient Occupancy Tax.  The business holds the collected funds “in trust” for the County until the business files and pays.    
  • Cigarette Tax is collected by tobacco wholesalers from Arlington retailers who sell cigarettes. The wholesalers are required to collect $0.30 on each pack of 20 cigarettes and $0.375 for each pack containing 25 cigarettes from the seller. The wholesaler must submit the cigarette tax report and payment by the 20th of each of month on taxes collected during the previous calendar month.
  • County Meals Tax includes meals, food, and beverage taxes where the seller must collect 4 percent, in addition to state and local sales tax. Taxes must be charged on prepared meals and beverages, including alcoholic drinks, sold or prepared in Arlington. The filing and payment for the county meals tax are due on the 20th of each month on taxes collected during the previous calendar month. 
  • Short-Term Rental Tax is applied to those businesses who own property, except trailers, that is rented out on a daily basis, not to exceed 92 consecutive days. For example, scooters, DVD’s, and Audio-Visual equipment are considered short-term rentals. Annually, all short-term rental businesses must submit an Application for Certification on or before February 1. When starting a new business, the Application for Certification for Short-Term Rental Business must be submitted within 30 days of opening.  Some rental businesses may be eligible for certain exemptions of business tangible tax and a reduced business license rate. Short-term rental tax filings and payments must be submitted quarterly on or before the 20th of April, July, October, and January.
  • Transient Occupancy Tax (TOT) of 7.25 percent is charged to a guest who rents a room or space at any hotel, motel, or tourist home (also known as an “AirBnB”) for a period of 29 consecutive days or less.  The TOT rate includes 2 percent of the Virginia regional TOT plus Arlington County 5.25 percent TOT. The filing and payment for TOT are due on the 20th of each month on taxes collected during the previous calendar month. 
 
Aside from the assessment of taxes, other roles of the Business Tax Division include conducting desk audits of all business license holders and in-depth field audits to ensure that businesses are reporting properly. 

For more information about the Commissioner of Revenue’s Office and the other services provided, visit https://departments.arlingtonva.us/cor/.
1 Comment
Jay Reiner link
9/6/2018 07:55:44 am

Susan thank you for writing this. Every time that I get a new client consultation about starting a biz, one of the things I always tell them is to go to the gov't building and get a biz license and register for biz personal property tax. I've found that most people haven't thought about these two things.

Reply

Your comment will be posted after it is approved.


Leave a Reply.

    The mission of the Arlington Chamber of Commerce is to strengthen businesses and the economic environment for those who work, live and do business in Arlington.
    Picture
    Contribute to the blog!
    Educate the Chamber membership and Arlington business community by writing a post for our blog! To get started download the blog guidelines and blog template. For questions and more information, contact the Communications Manager.

    Archives

    February 2023
    January 2023
    December 2022
    November 2022
    October 2022
    September 2022
    August 2022
    July 2022
    June 2022
    May 2022
    April 2022
    March 2022
    February 2022
    January 2022
    December 2021
    November 2021
    October 2021
    September 2021
    August 2021
    July 2021
    June 2021
    May 2021
    April 2021
    March 2021
    February 2021
    January 2021
    December 2020
    November 2020
    October 2020
    September 2020
    August 2020
    July 2020
    June 2020
    May 2020
    April 2020
    March 2020
    February 2020
    January 2020
    December 2019
    November 2019
    October 2019
    September 2019
    August 2019
    July 2019
    June 2019
    May 2019
    April 2019
    March 2019
    February 2019
    January 2019
    December 2018
    November 2018
    October 2018
    September 2018
    August 2018
    July 2018
    June 2018
    May 2018
    April 2018
    March 2018
    February 2018
    January 2018
    December 2017
    November 2017
    October 2017
    September 2017
    August 2017
    July 2017
    June 2017
    May 2017
    April 2017
    March 2017
    February 2017
    January 2017
    December 2016
    November 2016
    October 2016
    September 2016
    August 2016
    July 2016
    June 2016
    May 2016
    April 2016
    March 2016
    February 2016
    January 2016
    December 2015
    November 2015
    October 2015
    September 2015
    August 2015
    July 2015
    June 2015
    May 2015
    April 2015
    March 2015
    February 2015
    January 2015
    December 2014
    November 2014
    October 2014
    September 2014
    August 2014
    July 2014
    June 2014
    May 2014
    April 2014
    March 2014
    February 2014
    January 2014
    December 2013
    November 2013
    October 2013
    September 2013
    August 2013
    July 2013
    June 2013
    May 2013
    April 2013

    RSS Feed

© Copyright 2023 Arlington Chamber of Commerce. All rights reserved.
2009 14th Street, North  | Suite 100 | Arlington, VA 22201 | Directions
Tel (703) 525-2400 | chamber@arlingtonchamber.org
MemberClicks
Subscribe to This Week At Your Chamber
For Email Marketing you can trust.
Home | ​Join Now | Site Map