Business Taxes

The Business Tax Division in the Office of the Commissioner of Revenue is open to in-person customers and appointments from Monday through Friday from 8:00 A.M. to 5:00 P.M., except holidays.

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.

Business Tax Division duties include:

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 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 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

Arlington Taxes

Opening a New Business

If you have, or are thinking about starting up a new business find out the tax information you need to know.

Business License Tax

The Commissioner of Revenue licenses and assesses a business license tax on every business in Arlington, including home-based businesses.

Individuals renting or leasing houses, apartments, part of their own residences, or other types of dwellings, including vacation and transient rentals, are also considered businesses.

Business License Tax Reciprocity Form for Contractors

For contractors based in another Virginia jurisdiction or state, and generate less than $25,000 annually within Arlington County, they must apply for reciprocity with the Arlington County Commissioner of Revenue's Business Tax Division for our office to determine if they are exempt from filing for an Arlington County business license.

Business Tangible Personal Property Taxes

All tangible personal property (with a few exceptions) that is used in a business in Arlington County, including all furniture, computers, fixtures, machinery and tools of all Arlington businesses and ensures that all businesses must file a Business Tangible Personal Property Return each year on or before May 1.

Custodial Taxes

“Custodial Taxes” is a term used to describe taxes collected from consumers by businesses, which include:
Meals Tax,
Transient Occupancy Tax,
Cigarette Tax, and
Short-Term Rental Tax.

The business holds the collected funds in trust for the County until they are remitted to the County Treasurer.

Accessory Homestay Rentals (Airbnb, VRBO, etc.) Taxes

If you’re making money offering short-term lodging in an Arlington home, you need to collect and remit to Arlington County 8.25% Transient Occupancy Tax (TOT) of total price paid by the ultimate consumer for the use or possession of any room or space used for lodging, regardless of the number of transients accommodated per night.

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

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

The Meals, Food, and Beverage Tax is one of four “Custodial Taxes" collected from consumers by businesses. As of July 1, 2025, the new rate will be 5%.

The business holds the collected funds in trust for the County until they are remitted to the County Treasurer.

Quick Links

Business Tax Brochures

*New* CoR CAPP Features & Instructions

Contact Information

The Commissioner of Revenue’s Office, located in the Bozman Government Center located at 2100 Clarendon Boulevard, Suite 200, Arlington, VA, is open to in-person customers and appointments from Monday through Friday, 8:00 A.M. until 5:00 P.M, except for holidays. Appointments are being accepted for the Business Division and the DMV Select. For questions, please call 703-228-3033 or email us.