Business License and Taxes

On April 9, 2025, the Arlington County Board voted to increase the Meals, Food and Beverage Tax (MEA) rate from 4% to 5%.  Therefore, effective July 1, 2025, each provider collecting MEA in Arlington County is required to collect and remit 5% on the total cost of prepared food and beverage sales. Click here for more information.

File & Pay your Business Taxes

The Commissioner of Revenue assesses business taxes for businesses operating in Arlington County. Here is how to get started:

Steps to Register a Business in Arlington

1. Meet Virginia’s state requirements 

2. Apply for appropriate Arlington County Permit(s)

3. Register your business; File and Pay Arlington County 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

Virginia:

Resources for New Businesses

Per the Virginia Department of Taxation:

Visit this website to learn about resources to help you start your business in Virginia, including:

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's 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 (what returns you need to file, when to file, etc.). You also are automatically enrolled in a business online services account where you’ll be able to file and pay taxes, send us emails, and manage your Virginia Tax account in the future.  

For more information, click here.

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 business 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.  Click here for more information.

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.

Arlington County:

 

Business Tax Due Dates

Business License Tax filing(s) and payment(s) are due by 11:59 P.M. ET on or before March 1, 2025 (or the next business day if March 1 falls on a weekend).  

Business Tangible Personal Property Tax filing(s) are due by 11:59 P.M. ET on or before May 1, 2025 (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 returns which are mailed-in: 

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 aforementioned company 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 all 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 all 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 from Monday through Friday, 8:00 a.m. until 5:00 p.m., except holidays.

Schedule an appointment 

 

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

Click here for more information.

CoR CAPP Features & Instructions

 

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