Business License and Taxes

MAIL-IN RETURNS: To consider a return timely filed, it must be postmarked by United States Postal Service (USPS) by the return due date. The date of a "Meter Postmark" from companies such as Pitney Bowes, Hasler, etc. is not proof of mailing date. If a return is sent via UPS or FedEx, it must be received by the aforementioned company by the due date.

The Commissioner of Revenue assesses and administers business taxes for businesses operating in Arlington County. Use the resources below to learn about applicable taxes and how to stay compliant.

File & Pay your Business Taxes

*For help registering, filing, and paying your Business Taxes on CAPP, the Customer Assessment and Payment Portal, please refer to our FAQs and How-Tos.

Business Tax Brochures

About Business Taxes

Businesses operating in or from Arlington County must register and obtain a business license within 75 days of starting operations. After that, you must file an annual renewal return by 11:59 ET on March 1 (or the next business day). You can file your return using the Customer Assessment & Payment Portal (CAPP). Failure to register and/or file may result in an audit, penalties, and interest.

For more information about whether your business requires a business license, or for other business tax questions, call 703-228-3060 or email business@arlingtonva.us.

Learn more about Business Taxes

Steps to Register a Business in Arlington

1. Meet Virginia’s state requirements

Choose your business structure.
If needed, register your business and trade name with the State Corporation Commission.
Apply for a Federal Employer Identification Number (FEIN) by submitting IRS Form SS-4.
Make sure you have met all other business requirements set by the State of Virginia.

2. Apply for appropriate Arlington County Permit(s)

All new businesses in Arlington County must contact Arlington County’s Department of Community Planning, Housing, and Development (CPHD) Permit Arlington to apply for necessary permits. This must be done before applying for a business license.

3. Register your business; file and pay Arlington County taxes

Register your business on the Customer Assessment and Payment Portal (CAPP), where you can file and pay your Arlington County business taxes.

4. We will contact you

After you have completed these steps and registered your business on CAPP, a Business Tax Inspector will reach out to finish the process. If you need expedited service, please call one of our Business Tax Inspectors at 703-228-3060 or email business@arlingtonva.us.

Tools for Doing Business in Arlington

Arlington County

Virginia

Resources for New Businesses

Per the Virginia Department of Taxation:

Visit the Virginia new business resources page to learn about resources that can help you start your business in Virginia, including:

10 steps to start your business. Starting a business involves planning, making key financial decisions, and completing a series of legal activities.
Virginia State Bar’s Virginia Lawyer Referral Service. Making decisions for your new business may require an expert. Seek legal advice to ensure you will operate within the law.
Steps to Starting a Business in Virginia. Doing business in Virginia requires many steps. Visit Business One Stop to learn more.

Per Virginia code, businesses based in Virginia require a business license in the jurisdiction where the business is located. For Arlington County, please visit the Commissioner of Revenue’s Business Tax Division website for more information.

Registering Your Business in Virginia

Per the Virginia Department of Taxation, you will need the following before you start your registration:

Federal Employer Identification number (FEIN). Don’t have a FEIN? You can get one through the IRS website.
Primary account user’s information: name, email, and phone number.
Responsible party’s information: name, Social Security number, home mailing address, email address, and phone number.
Business information: legal business name, primary business address, and mailing address.
Entity type. If you’re not sure, the Small Business Administration is a good resource to see which business structure is most appropriate for your business.
North American Industry Classification System (NAICS) code. Look it up here.
The tax types you need to register for and the date you’ll begin business for the purposes of each tax type.

An interactive, step-by-step video to help you register is available.

When you complete your registration, you’ll receive your Virginia Tax account number for each tax type, your sales tax certificate if you registered to collect retail sales or use tax, and documents to help you with your next steps.

State Corporation Commission

When starting a new business in Virginia, it is recommended to register your business and trade name with the State Corporation Commission.

Retail Sales & Use Tax

Every individual, partnership, corporation, etc., who engages as a retail dealer in Virginia must register with the Virginia Department of Taxation. They must also collect the retail sales tax, file reports, and pay taxes either monthly or quarterly, depending upon the volume of business. Learn more about Virginia Retail Sales and Use Tax.

Virginia Unemployment Tax

The state of Virginia and the federal government levy taxes on employees’ wages. The employer pays the state tax into a state fund that pays unemployment benefits. For more information, visit the Virginia Employment Commission.

Worker's Compensation

Any employer who has three or more regular employees must furnish workers’ compensation insurance coverage at no cost to the employees. The employer may either purchase the insurance through a private insurance company or apply to the Workers’ Compensation Commission to be a self-insurer. For more information specific to contractors and subcontractors, read the Workers’ Compensation Information for Contractors and Subcontractors.

Pass-Through Entities

Per the Virginia Department of Taxation website:

A pass-through entity is any business that is recognized as a separate entity for federal income tax purposes and the owners of which report their distributive or pro rata shares of the entity’s income, gains, losses, deductions, and credits on their own returns.

For more information, visit Pass-Through Entities | Virginia Tax.

Emergency Business Contacts Form

The Arlington County Police Department (ACPD) requests that new business owners complete an Emergency Business Contacts form so they can contact you in the event of a fire, burglary, or other problem at your business location after normal business hours. For more information, contact ACPD at 703-228-4040.

Business Tax Due Dates

Business License Tax filings and payments are due by 11:59 p.m. ET on or before March 1, 2026 (or the next business day if March 1 falls on a weekend).

Business Tangible Personal Property Tax filings are due by 11:59 p.m. ET on or before May 1, 2026 (or the next business day if May 1 falls on a weekend).

Custodial tax returns must be filed by 11:59 p.m. ET on the 20th of each month (or the next business day if the 20th falls on a weekend).

For mailed returns:

To consider a return timely filed, it must be postmarked by United States Postal Service (USPS) by the return due date. The date of a “Meter Postmark” from companies such as Pitney Bowes, Hasler, etc. is not proof of mailing date. If the return is sent via UPS or FedEx, it must be received by the carrier by the due date.

File your Business Taxes Online

Business Tax Division Duties

Licenses and assesses a business privilege tax (officially known as the “Business, Professional, and Occupational License” or “BPOL” tax) on all Arlington businesses, including home-based businesses.
Assesses the business tangible personal property tax on all furniture, computers, fixtures, machinery, and tools of Arlington businesses and ensures that all businesses report their owned and leased equipment in the same uniform manner.
Assesses the annual Bank Franchise Tax.
Administers custodial taxes such as the County Meals Tax, Transient Occupancy Tax, Cigarette Tax, and Short-term Rental Tax. These custodial taxes are collected from customers by businesses and are considered to be held in trust by the businesses until payment to the County.
Conducts desk audits of business license tax applications for several factors, including verification of mathematical calculations, review of tax classifications, and examination of unusual changes in gross receipts from one reporting year to another.
Conducts in-depth field audits of selected accounts to ensure that businesses report their gross receipts properly and have the proper tax rate classification. Monitors, contacts, and assists many new businesses.

Business Tax Division Contact Information

To reach a Business Tax Inspector:

By phone: 703-228-3060

Email: business@arlingtonva.us

Visit: The Business Tax Division is on the second floor at Window 208 in the Bozman Government Center located at 2100 Clarendon Boulevard, Suite 200, Arlington, VA. We are open to in-person customers and appointments Monday through Friday, 8:00 a.m. to 5:00 p.m., except holidays.

Schedule an appointment

Meals, Food, and Beverage Tax Increase Effective July 1, 2025

Learn more about the Meals, Food, and Beverage Tax increase effective July 1, 2025.

CoR CAPP Features & Instructions