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Loudoun County

Loudoun County Commissioner of the Revenue, Business Tax Division

In short

Loudoun County Commissioner of the Revenue, Business Tax Division issues 7 permits we publish for Loudoun County, last verified 2026-10-02. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.

What this agency issues

Permits required, with issuing agency, fee, renewal term and the date each record was last verified against its source
BPOL Tax — Base/Flat TaxLoudoun County Commissioner of the Revenue, Business Tax Division$30 a year, flat, where gross receipts are $200,000 or lessAnnual; filing and payment due March 12026-10-02
Contractor BPOL Compliance Bundle (DPOR, Workers' Comp, Subcontractor Roster)Loudoun County Commissioner of the Revenue, Business Tax DivisionNo feeAnnual, filed alongside BPOL renewal2026-10-02
Mixed Beverage License Taxonly if it applies to youLoudoun County Commissioner of the Revenue, Business Tax Division$200–$500 a year, by on-site seating capacity: 50-100 seats $200, 101-150 seats $350, 151+ seats $500; a private nonprofit club operating an on-site restaurant pays a flat $350Annual, due March 1; a 10% penalty applies to payment made after the due date2026-10-02
BPOL Tax — Tiered Rate Above $200,000 Gross ReceiptsLoudoun County Commissioner of the Revenue, Business Tax DivisionAbove $200,000 in annual gross receipts, the BPOL tax is charged per $100 of gross receipts by classification, as posted on the Commissioner of the Revenue's current rate table: Retail Merchant $0.17 (retail-store, and over-the-counter sales at a coffee shop or restaurant); Business Service $0.17 (service-classified business activity, including off-site catering); Personal Service $0.23 (salon, see the separate salon BPOL record); Professional Services $0.33 (veterinary, Ch. 840.01(u) names 'veterinarians' explicitly); Repair Service $0.16 (auto-repair); and Contractors (and Contracting/Developers) $0.13. Every one of these posted rates sits at or under the statewide caps the General Assembly sets in Code of Va. §58.1-3706 (20 cents retail, 36 cents repair/personal/business services, 58 cents financial/real estate/professional services, 16 cents contracting). Fitness-studio's applicable classification and rate are not published in Ch. 840's definitions, the live rate table, the full 90-item statewide classification list at 23VAC10-500-500, or the county's own taxpayer guide — Personal Service ($0.23), Business Service ($0.17) and Amusements ($0.21) are each plausible candidates with no ruling or guide distinguishing among them, so no cents figure for fitness-studio is published here; a fitness studio should confirm its specific classification with the Commissioner of the Revenue's Business Tax Division, 703-777-0260.Annual; filing and payment due March 12026-10-02
Salon BPOL Classification — Personal ServiceLoudoun County Commissioner of the Revenue, Business Tax DivisionPersonal Service classification: $0.23 per $100 of gross receipts once annual gross receipts exceed $200,000 (below that threshold, the $30 flat tax applies instead).Annual; filing and payment due March 12026-10-02
Incorporated-Towns BPOL Stacking (Not a County Fee Inside Town Limits)only if it applies to youLoudoun County Commissioner of the Revenue, Business Tax DivisionNo feenot applicable — this is a jurisdictional scope rule, not a recurring filing2026-10-02
Veterinary BPOL Classification — Professional ServicesLoudoun County Commissioner of the Revenue, Business Tax DivisionProfessional Services classification: $0.33 per $100 of gross receipts once annual gross receipts exceed $200,000 (below that threshold, the $30 flat tax applies instead).Annual; filing and payment due March 12026-10-02

Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.

About each permit

BPOL Tax — Base/Flat Tax

Every business operating in unincorporated Loudoun County — across all ten tracked industries — owes this BPOL flat tax of $30 a year once its gross receipts are $200,000 or less, as stated on the Commissioner of the Revenue's own loudoun.gov/1552/Business-License-Tax page. A business's first year is also a flat $30 regardless of the month it opens, except an out-of-county contractor, who is instead taxed on its estimated first-year gross receipts. A home-based business with gross receipts of $10,000 or less is exempt from this flat tax, though it must still register with the Commissioner of the Revenue and file the separate business tangible personal property tax every year. Filing and payment are due March 1 annually. This BPOL tax applies only inside unincorporated Loudoun County: Code of Va. §58.1-3711 removes a county's BPOL tax from inside any town that imposes its own town license tax on the same privilege, so a business located in one of Loudoun's seven incorporated towns instead owes that town's own license (see the incorporated-towns stacking record).

Contractor BPOL Compliance Bundle (DPOR, Workers' Comp, Subcontractor Roster)

The Commissioner of the Revenue charges no separate fee for this filing bundle itself; it is instead a set of administrative conditions a contractor must satisfy as a precondition of its annual BPOL registration (see the BPOL base/flat and tiered-rate records for the Contractors classification's actual tax amounts). A contractor must furnish its Virginia DPOR license number, or a notarized Contractor's Affidavit if exempt from DPOR under Code of Va. §54.1-1111, and proof of workers' compensation coverage via Form 61A under Code of Va. §58.1-3714. Loudoun's own BPOL guidance also asks for an annual Roster of Subcontractors, which the county cites to Code of Va. §58.1-3109(6) — read directly, that subsection is the Commissioner of the Revenue's general records-access and audit power rather than a provision that independently names a subcontractor roster, so this citation reflects the county's own stated basis for requesting the roster rather than a roster-specific statute. These conditions are filed annually alongside BPOL renewal.

Mixed Beverage License Tax

Loudoun's Mixed Beverage License Tax is an annual county tax — not a license — on Virginia ABC mixed-beverage licensees located in the county outside any town that imposes an equivalent town tax, under Codified Ordinances Ch. 856 §856.01 (Ord. 15-08, passed December 9, 2015), which taxes 'Persons holding mixed beverage licenses for establishments located within the County and not located within municipalities having a similar tax.' The fee is set by on-site seating capacity: $200 a year for 50-100 seats, $350 for 101-150 seats, $500 for 151 or more seats, and a flat $350 for a private nonprofit club operating an on-site restaurant. Payment is due March 1 annually, with a 10% penalty added after that date. The tax applies only to 'mixed beverages' as Title 4.1 defines them — a drink containing any alcoholic component over 14% ABV — so restaurants and coffee shops serving only wine or beer do not owe it. Code of Va. §4.1-124(A) makes mixed-beverage sales effective by default in every town, county and election district in the Commonwealth unless a local referendum votes to prohibit them, and Loudoun's own Board of Supervisors legislated Ch. 856 on exactly that premise by naming 'mixed beverage licenses for establishments located within the County' — together, the statute and the county's own ordinance are the basis for treating Loudoun as open to licensed mixed-beverage sales.

BPOL Tax — Tiered Rate Above $200,000 Gross Receipts

Once a business's annual gross receipts exceed $200,000, Loudoun's BPOL tax shifts from the $30 flat tax to a rate charged per $100 of gross receipts, by classification. Retail-store, restaurant and coffee-shop over-the-counter sales fall under Retail Merchant or Business Service at $0.17; salon falls under Personal Service at $0.23; veterinary falls under Professional Services at $0.33, since Ch. 840.01(u) names 'veterinarians' explicitly; auto-repair falls under Repair Service at $0.16; and contractor falls under Contractors at $0.13. These figures come directly from the Commissioner of the Revenue's current rate table (loudoun.gov/BusinessTax-Rates) and Ch. 840's definitions, and sit at or under the statewide caps in Code of Va. §58.1-3706. Fitness-studio is deliberately excluded from this record's industries: its classification is not published in Ch. 840, the live rate table, the 90-item statewide classification regulation (23VAC10-500-500), or the county's taxpayer guide, with three candidate classifications (Personal Service, Business Service, Amusements) and no ruling choosing among them — see the BPOL base/flat record for the flat tax it does owe, and call the Business Tax Division at 703-777-0260 to confirm its specific rate before relying on any of the three candidates.

Salon BPOL Classification — Personal Service

A salon in unincorporated Loudoun County is taxed under the BPOL tax's Personal Service classification, at $0.23 per $100 of gross receipts once annual gross receipts exceed $200,000 (below that threshold, the $30 flat tax applies instead — see the BPOL base/flat record). Codified Ordinances Ch. 840.01(u) does not name 'salon' or 'barber shop' directly, but its catch-all clause expressly incorporates 23VAC10-500, the Virginia Department of Taxation's statewide BPOL classification regulation, for any term the county ordinance leaves undefined; 23VAC10-500-500, item 8, enumerates 'Barber shops, beauty parlors, and hairdressing establishments' under the Personal Service category, which is how this classification is derived for a salon operating in the county. No separate county barber or cosmetology chapter exists in Loudoun's Codified Ordinances; state licensing of barbers and cosmetologists is handled by the Virginia Board for Barbers and Cosmetology, outside the scope of this county-level file.

Incorporated-Towns BPOL Stacking (Not a County Fee Inside Town Limits)

Code of Va. §58.1-3711 states that 'any county license tax imposed pursuant to this chapter shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town license tax on the same privilege' — so Loudoun's county BPOL tax charges no fee to a business located within the limits of any of its seven incorporated towns (Leesburg, Purcellville, Hamilton, Hillsboro, Lovettsville, Middleburg, Round Hill), each of which runs its own town-level BPOL tax instead. Loudoun's own guidance states this plainly: 'Businesses in incorporated towns should contact the town for a business license and register with the county for personal property tax purposes' (loudoun.gov/1552/Business-License-Tax). This applies across all ten tracked industries, since the stacking rule is about location within a town rather than about any specific business activity. Individual town BPOL rates and procedures are out of scope for this county-level file; a business in one of the seven towns should contact that town's own licensing office directly.

Veterinary BPOL Classification — Professional Services

A veterinary practice in unincorporated Loudoun County is taxed under the BPOL tax's Professional Services classification, at $0.33 per $100 of gross receipts once annual gross receipts exceed $200,000 (below that threshold, the $30 flat tax applies instead — see the BPOL base/flat record). Codified Ordinances Ch. 840.01(u) names 'veterinarians' explicitly within the Professional Services definition, so no classification ambiguity exists for this industry the way it does for fitness-studio. No separate county veterinary filing or license exists beyond this BPOL registration; state veterinary licensing is handled by the Virginia Department of Health Professions, outside the scope of this county-level file.

Contact

Jurisdiction
Loudoun County
Phone
703-777-0260

Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.

Sources

Every fee and term above was read from one of these government pages on the date shown.

  1. 23VAC10-500-500 — statewide BPOL classification of businesses (90-item enumeration), including item 8 "Barber shops, beauty parlors, and hairdressing establishments" and item 4 "Amusements and recreation services"Commonwealth of Virginia, Department of Taxation (Virginia Administrative Code) · primary source · retrieved 2026-10-02
  2. Business License Tax — BPOL flat tax, home-based exemption, March 1 due date, incorporated-towns guidance, contractor roster requirementLoudoun County Commissioner of the Revenue · primary source · retrieved 2026-10-02
  3. Business Tax Rates — current BPOL per-$100 rate table by classificationLoudoun County Commissioner of the Revenue · primary source · retrieved 2026-10-02
  4. Code of Virginia §4.1-124(A) — mixed-beverage sales effective by default in every town/county/election district unless prohibited by referendumCode of Virginia, Division of Legislative Services · primary source · retrieved 2026-10-02
  5. Code of Virginia §58.1-3109 — Commissioner of the Revenue's general records-access and audit authorityCode of Virginia, Division of Legislative Services · primary source · retrieved 2026-10-02
  6. Code of Virginia §58.1-3711 — a county BPOL tax does not apply within a town that imposes its own town license tax on the same privilegeCode of Virginia, Division of Legislative Services · primary source · retrieved 2026-10-02
  7. Code of Virginia §58.1-3714 — contractor workers' compensation certification for BPOLCode of Virginia, Division of Legislative Services · primary source · retrieved 2026-10-02
  8. Code of Virginia section 58.1-3706 — limitation on rate of license taxes and the gross-receipts thresholdsVirginia General Assembly · primary source · retrieved 2026-09-03
  9. Incorporated Towns — Leesburg, Purcellville, Hamilton, Hillsboro, Lovettsville, Middleburg, Round HillLoudoun County · primary source · retrieved 2026-10-02
  10. Loudoun County Codified Ordinances Ch. 840, Business, Professional and Occupational License (BPOL) Tax, full definitions (Ord. 96-08, 04-13, 11-18, 22-16)Loudoun County, Virginia (American Legal Publishing) · primary source · retrieved 2026-10-02
  11. Loudoun County Codified Ordinances Ch. 856, Mixed Beverage License Tax, §856.01 (Ord. 15-08, passed December 9, 2015)Loudoun County, Virginia (American Legal Publishing) · primary source · retrieved 2026-10-02

Other offices serving Loudoun County

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Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.