Tax Type
BPOL Tax
Local Taxes
Description
Fairfax County License Tax; Contractors
Topic
Local Power to Tax
Date Issued
03-06-1970
A contractor with a principal office in Fairfax City and no branch office is subject to the Fairfax County license tax in any year in which that contractor does more than $25,000 of business in the County, in addition to being subject to the Virginia state license tax and the Fairfax City local license tax. The tax is imposed upon gross receipts of the previous year; a contractor beginning business in Fairfax County during a tax year would base his tax upon the current year's gross receipts.
Attorney General's Opinion