Business, Professional, and Occupational License (BPOL) Tax  

The City’s BPOL Tax is managed by the Department of Finance’s Business Unit. Owners of businesses in the City of Richmond are required to obtain a Richmond business license annually. The business license identifies the business and serves as base for imposing business taxes. New businesses must obtain a license within 30 days of the date of opening. Before you make the business license renewal, you must obtain your Certificate of Zoning Compliance. Please see the Department of Planning and Development Review’s Zoning Administration Division for more information. 

Are you looking for information on the BPOL Tax Exemption Program? Please see our BPOL Exemption page. 

BPOL Tax Forms  

• New Business License Application – Use this form to apply for a new business license in the current tax year  
• New Business Checklist – Use this checklist to help gather all the required documentation that may be needed to process your New Business License Application 
• Supplemental BPOL Questionnaire – Use this form to provide the Business Unit  
• Renewal of Business License Application – Use this form to renew your previously existing license for the current tax year 
• Tax Correction Application – Use this form to apply for a tax correction for a number of business tax types, including BPOL  
• Administrative Appeal Application – Use this form to submit an administrative appeal for denial of tax correction, tax audit, denial of refund, or other reason to the Director of Finance 
• Close of Business Form – Use this form to inform the Business Unit that you are ceasing the operations of your business  
• Penalty and Interest Waiver Online Application Form – Use this online form to request a waiver of penalty and interest for a number of this tax type

Need a New Business License Application or Renewal of Business Application for a prior tax year? Please contact RVA 311 at (804) 646-7000 or click here to submit a ticket. 

Bank Franchise Tax Rates, Dates, Penalties, and Interest 

• Rates: BPOL taxes and/or flat fees differ based on the type of business, please see the tables below for detailed information: 

Business License Cost 

BPOL Tax Rates on Gross Receipts of $250,000 or More by Business Type 

BPOL Flat Rates Fees by Service 

• Dates:  
  • 30 Days from day of opening new businesses must obtain a license 
  • March 1 Renewal of Business License Applications and BPOL Tax due 
  • March 1 Contractor Certifications due 
  • December 31 Business Licenses expire 
• Penalty: 10 percent or $10.00, whichever is greater, upon the failure to file an application or the failure to pay the tax by the appropriate due date 
• Interest: 10 percent annually when not paid by the due date which begins calculating the first of the following month 
   

BPOL Tax Governing Legislation* 

For detailed legislative information on BPOL Tax, please refer to the following: 

• Code of Richmond: Article XV. - License Taxes 
• Code of Virginia: Chapter 37. License Taxes 

* Please note, this list may not be exhaustive of all sections of governing code 

BPOL Tax Frequently Asked Questions (FAQs) 

Do I need a license to operate my business in the City of Richmond? 
Yes. In most cases any person, firm, corporation, LLC or other form of business entity is required to obtain a business license before they begin conducting business in the City of Richmond. For more detailed information regarding the activity in which you will be engaged and a determination concerning its taxable status, please contact RVA 311 at 804-646-7000 or click here to submit a ticket. 

What if my business is involved in more than one type of business activity? 
Each business location and each business activity is subject to BPOL Tax. A business engaged in more than one activity (e.g. retail and wholesale) may elect to report all of their receipts at the higher rate category instead of separating the receipts and reporting them by each individual category. 

What basic information do I need to have to apply for a business license? 

• Name in which business is to be licensed (licensee name): For example, ABC Corp., Jones Brothers LLC, Bob Jones (sole proprietor) or Smith and Jones (partnership). 
• Trade name of business, if different than name of licensee: Businesses operating under a name other than that of the licensee must register the business name with the Richmond 
  • If the trade name is not registered with the SCC, we can only process the business license application in the name of the licensee. 
• Address where business is to be located: If there is a mailing address different than the business address, we will need the mailing address as well. Note: A business with multiple locations requires a business license for each location. 
• Type of business: Describe the nature of the business you will be conducting in the City of Richmond. The more accurately you describe the nature of your business, the more accurate we can be in establishing your business in the proper type and class for tax purposes. 
• ID number: Depending on the type of business, the ID number may be your Social Security number or a Federal EIN issued by the Internal Revenue Service. 
• Begin Business Date: The date on which the business started operating or will begin operating in the City of Richmond. 
• Business Entity Type: Individual, Partnership, Corporation, Other (LLC, LLP) 
• Zoning Certificate: We communicate with the Department of Planning and Development Review to ensure that anyone seeking to obtain a business license complies with the zoning laws in the City before we issue a business license. Virginia law also requires that we do this. 
• Financial Data: Initially, most businesses must estimate their gross receipts for tax purposes. This is the amount of revenue you expect to earn from the begin business date to the end of the tax year, December 31. Until the business has been in business for a full calendar year, it will estimate the receipts for the second year as well. 
• Beginner’s Adjustments: Businesses that have estimated their gross receipts for business license tax purposes will report the actual receipts earned during the period of the estimate and either pay any additional tax that may be due, if the actual receipts are greater than the estimate, or receive a refund should the actual receipts be less than the estimate on which they based their tax payment. 
• Signature: Your signature on the application is necessary as you are attesting to the accuracy and truthfulness of the statements and information on the application. 

What additional information do I need for specific business types to have to apply for a business license? 
The above basic information applies to businesses broadly, however, a number of specific business types have additional information or documentation that is required for a business license: 

• Contractors:  
  • Are required to complete the Virginia Workers’ Compensation Insurance regulations before we issue you a business license.  
  • Any contractor who accepts a project of $1,000 or more must register with the State Board of Contractors. A city business license is not a substitute for the Virginia Contractor’s License. Note: A non-City contractor who performs work in excess of $25,000 during the calendar year is required to report those receipts and obtain a business license with the City of Richmond.  
• Public Dance Halls: 
  • Businesses who wish to obtain operate a public dance hall are require to apply to the CAO and the payment of a separate, nonrefundable processing fee of $100.00, plus other information regarding the applicants, managers and others responsible for the operations of the public dance hall, prior to issuance of a business license. 
• Restaurants:  
  • Are required to have a Health Permit before we issue you a business license. 
  • Businesses selling alcoholic beverages that are required to obtain an ABC License from the Virginia Alcoholic Beverage Control Board.  
• Sidewalk Vendors: 
  • All Sidewalk Vendors must provide a current copy of Commercial Liability Insurance prior to issuance of a business license. The city of Richmond must be named as co-insured.  
  • All Sidewalk Food Vendors must provide a current copy of Health Certificate prior to issuance of a business license.  
  • All Sidewalk Food Vendors located within the Central Business District, must contact the Tax Enforcement Office prior to renewal through RVA 311 at (804) 646-7000. 
     

If you have a question, comment, or concern regarding City of Richmond BPOL Tax, please contact RVA 311 at (804) 646-7000 or click here to submit a ticket.