Business Taxes

The Office of the Commissioner of the Revenue administers business licenses and business personal property taxes.

Business Professional Occupational License

All business owners, including owners of home-based businesses, are subject to a Business Professional Occupational License (BPOL) Tax. Business owners are required to register the business with the Commissioner of the Revenue within 30 days of commencing business operations in Loudoun County, or the business may incur a 10% late filing penalty. Business owners must renew their business license registration each year by reporting the business’s gross receipts.

Business Tangible Personal Property

All owners of business tangible personal property are subject to Business Tangible Personal Property (BPPT) Tax and are required to annually declare for taxation all property such as furniture, fixtures, computer equipment, machinery, tools, and heavy equipment that was located in Loudoun County on January 1 of each year. This includes property owned by the business, property owned personally and used in the business on a full- or part-time basis, property received as a gift, property that is leased or rented, and property that is fully depreciated or expensed for federal tax purposes.

Filings and Registrations

Filing submissions and business registrations should be completed online. For Business Licenses, both filing and payment are due by the March 1 deadline. Once this tax is paid, a local business license is issued as a receipt. Business tangible personal property filings are due on the same date. Late filing penalties of 10% may be assessed for filings or renewals done after March 1.

Updating Business Addresses

The business mailing address may be updated online or submit an Address Update (PDF) form by email to update the location and mailing addresses.

Closing a Business or Business Location in the County

Complete the Business Closing (PDF) form and submit by email. Complete any tax filings that are due online prior to submitting the form.

Related Documents

Visiting the Office

The Commissioner of the Revenue's office is open Monday through Friday from 8:30 a.m. to 5:00 p.m. for assistance with filing or for help with business tax questions:
Leesburg Office
1 Harrison Street SE
1st Floor
Leesburg, VA 20175
Phone: 703-777-0260, Option 2

Sterling Office
46000 Center Oak Plaza 
Sterling, VA 20166
Phone: 703-777-0260, Option 2