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City of Alexandria, VA

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  • Live

    Make the most of Alexandria's outstanding quality of life with information and services of interest to residents.

    • Be Prepared

      Are you ready? Find resources and information to help residents, businesses and visitors to prepare for all types of emergencies, and to stay safe.

      • Flooding Preparedness
      • Snow and Ice Control
      • Hurricane Preparedness
      • Emergency Preparedness
      • Public Health Emergency
    • Community Life

      Learn more about pets and animals, schools and libraries, parks and farmers' markets, community gardens, and more.

      • Community Gardens
      • Farmers' Markets
      • Parks
      • Pets
      • Recreation
    • Get Involved

      There are many opportunities to get involved to help better the City of Alexandria. Opportunities include serving on a Board, Commission or Committee, providing input on a new City project or speaking at a City Council meeting.

      • Boards and Commissions
      • Civic Engagement Policy
      • City Academies
      • Community Emergency Response Team (CERT)
      • Speak at a Meeting
      • Volunteering
    • Getting Around

      Information on how to get to and through the City of Alexandria, including walking, biking, bus, rail, air, ridesharing, and more.

      • Bicycling in Alexandria
      • Bus and Rail
      • King Street Trolley
      • Parking in Alexandria
      • Street Maps
      • Taxis
      • Water Taxis
    • Historic Preservation

      Historic Alexandria is a treasure trove of early structures, artifacts, and records that creates a unique way of life for its citizens and provides enjoyment for thousands of people who visit this special community every year. The City continues to add resources to its collection of local and nationally designated historic districts.

      • Alexandria History
      • Board of Architectural Review
      • Historic Alexandria
      • Historic Districts
    • Licenses & Permits

      Find out whether a permit is required, the type of permit needed, fees involved, and what requirements are necessary for the activity you want to engage in Alexandria.

      • Building & Construction
      • Business Licenses
      • Health Permits
      • Marriage Licenses
      • Virginia Department of Motor Vehicles (DMV)
    • Parking

      Information about parking in the City of Alexandria, including parking options, enforcement, districts and permits.

      • Contest a Parking Ticket
      • Guest Parking Permits
      • Parking Permits
      • Parking Studies
      • Parking in Old Town
      • Pay a Parking Ticket
    • Public Health & Wellness

      Alexandria is committed to ensuring our residents thrive through physical, mental, and social health.

      • Aging & Adult Services
      • Domestic Violence
      • Environmental Health
      • Environmental Quality
      • Health Department
      • Health Clinics
      • Sexual Assault
      • Substance Abuse Prevention
      • Substance Abuse Services
      • Teen Pregnancy Prevention
      • Teen Wellness Center
    • Public Safety & Courts

      Agencies and programs that help maintain our safety and overall quality of life. These links contain information about the City of Alexandria's law enforcement agencies and public safety organizations, courts and judicial system.

      • Fire Department
      • Police Department
      • Sheriff's Office
      • Circuit Court
      • Clerk of Circuit Court
      • General District Court
      • J&DR Court
      • Court Service Unit
    • Public Works

      Learn more about how the City maintains streets, sidewalks, bridges, and other infrastructure in the City.

      • Bridge Maintenance
      • Paving and Potholes
      • Sewer Maintenance
      • Street Sweeping
    • Real Estate & Taxes

      The City collects car and real estate taxes, maintains tax relief programs and assesses property values. Taxes can be paid in a variety of ways including online, by phone and by mail.

      • Payments
      • Personal Property/Car Tax
      • Real Estate Assessments
      • Real Estate Tax
      • Tax Guide
      • Tax Relief
    • Schools & Libraries

      Did you know that ACPS is one of the most diverse school systems in the country? Our students come from more than 80 different countries, speak more than 60 languages, and represent a myriad of ethnic and cultural groups. The Alexandria Library is an educational, user-oriented service institution providing free public access to recorded knowledge and ideas.

      • Alexandria City Public Schools (ACPS)
      • Alexandria Library
      • Child Care
      • Higher Learning
      • Out of School Time Programs
    • Social Services

      The City provides public assistance as a safety net for individuals and families, including help with homelessness prevention, food, rent, utilities, medical coverage and prescriptions, job training and placement assistance, and much more.

      • Aging & Adult Services
      • Child Care Assistance
      • Homeless Services
      • Housing Resources
      • Mentoring Programs
      • Military & Veteran Services
    • Trash & Recycling

      Find information on the City's refuse, recycling and yard waste collection programs.

      • Recycling
      • Refuse Collection
      • Yard Waste
    • Utilities

      The City of Alexandria does not operate any public utilities. The following companies are the primary providers of their respective service:

      • Cable TV (Comcast / Xfinity)
      • Drinking Water (Virginia American Water)
      • Electricity (Dominion Energy)
      • Natural Gas (Washington Gas)
      • Sewage/Water Treatment (Alex Renew)
      • Wired Telephone (Verizon)
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  • Play

    Whether you live here or are just visiting, Alexandria is a great place to shop, dine, take in the arts, get outdoors, and just have fun.

    • About Alexandria

      If you are looking for small-town charm and big-city amenities, Alexandria is the place to find them. Alexandria has a fascinating history, and many of its historic buildings are still preserved today. The City's many historic homes, churches, businesses, and museums allow residents and visitors alike to experience the past that makes it the charming town it is today.

      • Alexandria's History
      • Demographics & Statistics
      • Maps & GIS
      • Visit Alexandria
    • Arts & Culture

      Through engaging the community, encouraging participation, and facilitating access to arts and culture, the City builds a vibrant community for its residents, workers, and visitors.

      • City Concerts
      • City Events
      • Historic Property Rentals
      • Museums & Historic Sites
      • Office of Historic Alexandria
      • Office of the Arts
    • Entertainment

      Find events and activities, shops and restaurants, concerts and performances, arts and culture, historic attractions, parks and libraries, farmers' markets, and more.

      • City Concerts
      • City Events
      • Office of the Arts
      • Visit Alexandria: Things to Do
    • Getting Around

      Information on how to get to and through the City of Alexandria, including walking, biking, bus, rail, air, ridesharing, and more.

      • Bicycling in Alexandria
      • Bus & Rail
      • King Street Trolley
      • Parking in Alexandria
      • Street Maps
      • Taxis
      • Water Taxis
    • Museums & Historic Sites

      Alexandria is a desirable location to live, work and play. The City owns many of the premier historic sites in Alexandria and it is charged with the conservation, interpretation and promotion of these links to the past.

      • City Museums
      • Historic Sites & Attractions
      • Office of Historic Alexandria
    • Parks & Recreation

      Alexandria is an active community that offers more than 900 acres of parks and dedicated public space, and a wide variety of neighborhood and recreation centers, pools, dog parks, farmers' markets, waterfront activities and more.

      • Classes & Camps
      • Dog Parks
      • Facility & Park Rentals
      • Farmers' Markets
      • Marina & Waterfront Parks
      • ParkLink Interactive Map
      • Parks & Trails
      • Pools & Aquatics
      • Recreation Centers
      • Sports Leagues & Programs
    • Visit Alexandria

      Information about visiting Alexandria, including shopping, dining, attractions, accommodations, events listings and more. Plan your visit with an itinerary builder, interactive maps, hotel booking, online restaurant reservations and much more.

      • Group Tours
      • Meet in Alexandria
      • Plan Your Visit
      • Trip Planning Assistance
      • Visitor Center
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  • Services

    We are here to serve you. Browse the topics to the right to learn more about the programs and services we offer.

    • Alex311

      Connect with professional and knowledgeable staff for City service and information requests from every City department.

      • Missed Collection
      • Parking
      • Potholes
      • Street Cleaning
      • Trash & Recycling Containers
      • Trees
      • Yard Waste / Bulky Items Pickup
    • Animals

      What you need to know about animals, pets and wildlife in Alexandria.

      • Animal Adoption
      • Animal Control
      • Dog Parks
    • Buildings & Construction

      The City provides services to residents, businesses, contractors, and visitors needing permits for constructions and other developments.

      • Building Codes
      • City Code
      • Code Administration
      • Green Building
      • Land Use & Zoning
      • Permit Center
      • Permits & Land Use Applications
    • Environment

      "Green" initiatives, air quality, noise, water conservation, mosquito and rodent control.

      • Air Quality
      • Clean Waterways
      • Climate Change
      • Eco-City Alexandria
      • Green Building
      • Mosquito Control
      • Noise Control
      • Rodent Control
      • Stormwater Management
    • Jobs
      • City Government Jobs
      • Alexandria City Public Schools
      • Job Search Assistance (Workforce Development Center)
      • Collective Bargaining
    • Maps & GIS

      Geographic Information Systems (GIS) centrally manages, shares and analyzes information about locations through specialized mapping technology. This information increases transparency, improves many City technology applications and provides critical data to decision makers and the public.

      • Interactive Maps
      • Open Data
      • Standard Maps
    • Parks & Recreation

      Alexandria is an active community that offers more than 900 acres of parks and dedicated public space, and a wide variety of neighborhood and recreation centers, pools, dog parks, farmers' markets, waterfront activities and more.

      • Classes & Camps
      • Dog Parks
      • Facility & Park Rentals
      • Farmers' Markets
      • Marina & Waterfront
      • Parks & Trails
      • Pools & Aquatics
      • Recreation Centers
      • Sports Leagues & Programs
    • Property & Housing

      The City administers various housing-related programs and services.

      • Housing Master Plan
      • Landlord & Property Manager Resources
      • Maps & GIS
      • Office of Housing
      • Parcel Viewer
      • Real Estate Assessments
    • Public Health & Wellness

      Alexandria is committed to ensuring our residents thrive through physical, mental, and social health.

      • Aging & Adult Services
      • Emergency Mental Health Services
      • Environmental Health
      • Environmental Quality
      • Health Department
      • Health Clinics
      • Sexual and Domestic Violence Services
      • Substance Abuse Services
      • Teen Pregnancy Prevention
      • Teen Wellness Center
    • Public Safety & Courts

      Agencies and programs that help maintain our safety and overall quality of life. These links contain information about the City of Alexandria's law enforcement agencies and public safety organizations, courts and judicial system.

      • Fire Department
      • Police Department
      • Sheriff's Office
      • Circuit Court
      • Clerk of Circuit Court
      • General District Court
      • J&DR Court
      • Court Service Unit
    • Public Works

      Learn more about how the City maintains streets, sidewalks, bridges, and other infrastructure in the City.

      • Bridge Maintenance
      • Paving & Potholes
      • Sewer Maintenance
      • Street Sweeping
    • Real Estate & Taxes

      The City collects car and real estate taxes, maintains tax relief programs and assesses property values. Taxes can be paid in a variety of ways including online, by phone and by mail.

      • Payments
      • Personal Property/Car Tax
      • Real Estate Assessments
      • Real Estate Tax
      • Tax Guide
      • Tax Relief
    • Social Services

      The City provides public assistance as a safety net for individuals and families, including help with homelessness prevention, food, rent, utilities, medical coverage and prescriptions, job training and placement assistance, and much more.

      • Aging & Adult Services
      • Child Care
      • Children & Families
      • Discrimination & Disabilities
      • Gang & Youth Violence Prevention
      • Homeless Services
      • Housing Assistance
      • Human Rights
      • Job Search Assistance (Workforce Development Center)
      • Mentoring Programs
      • Military & Veteran Services
    • Trash & Recycling

      Find information on the City's refuse, recycling and yard waste collection programs.

      • Recycling
      • Refuse Collection
      • Yard Waste
    • Transportation

      Information on how to get to and through the City of Alexandria, including walking, biking, bus, rail, air, ridesharing, and more.

      • Bicycling in Alexandria
      • Bus & Rail
      • King Street Trolley
      • Parking in Alexandria
      • Street Maps
      • Taxis
      • Transportation Planning
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  • Business

    Ideally located just across the Potomac River from Washington, D.C., Alexandria is nationally recognized as one of the best places to live and do business on the east coast. Learn how we can help you start or relocate your business in Alexandria, and access resources for existing businesses and commuters.

    • Business Resources

      The City provides services and resources to help existing businesses expand within the City and promotes recruiting new businesses in Alexandria.

      • Alexandria Economic Development Partnership (AEDP)
      • Alexandria Small Business Development Center (SBDC)
      • BIPOC Small Business Program
      • Doing Business with the City
      • New Business Guide
      • Public-Private Partnerships
    • Jobs

      Alexandria offers wide range of job opportunities and services. Work for City government or City Public Schools, find out about an internship opportunity or learn about workforce development and career training options.

      • City Government Jobs
      • Job Search Assistance (Workforce Development Center)
      • Collective Bargaining
    • Licenses & Permits

      Find out whether a permit is required, the type of permit needed, fees involved, and what requirements are necessary for the activity you want to engage in Alexandria.

      • APEX Permitting & Land Use System
      • Business Licenses
      • Business Outdoor Program & Permits
      • Health Permits
      • Permit Center
      • Zoning Information
    • Real Estate & Taxes

      The City collects car and real estate taxes, maintains tax relief programs and assesses property values. Taxes can be paid in a variety of ways including online, by phone and by mail.

      • Business License Tax
      • Business Personal Property Tax
      • Lodging Tax
      • Meal Tax
      • Payments
      • Real Estate Assessment Search
      • Real Estate Assessments
      • Sales Tax
    • Transportation

      Information on how to get to and through the City of Alexandria, including walking, biking, bus, rail, air, ridesharing, and more.

      • Getting Around
      • Vehicle Registration
      • GO Alex Commuter Resources
      • Parking in Alexandria
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  • Government

    Learn more about Alexandria's accountable, effective, and well-managed government.

    • City Council

      The Alexandria City Council is composed of a Mayor and six Council members who are elected at-large for three-year terms. The Mayor, who is chosen on a separate ballot, presides over meetings of the Council and serves as the ceremonial head of government.

      • City Council Calendar
      • Communicate with City Council
      • Council Assignments
      • Meeting Dockets & Video
      • Speak at a Meeting
    • Boards & Commissions

      The City of Alexandria has a strong commitment to citizen participation as evidenced by the number of citizen boards and commissions established by City Council. These bodies compose a formal system through which citizens can advise City Council on all major issues affecting the City.

      • Meeting Dockets & Video
      • Apply for a Board or Commission
      • Boards & Commission Calendar
      • Boards & Commission Vacancies
      • Board of Architectural Review
      • Board of Zoning Appeals
      • Planning Commission
      • Park & Recreation Commission
      • Transportation Commission
    • Departments & Agencies

      View a list of City departments, offices and other agencies, and learn about their role in the organization.

      • City Government Departments & Offices
      • Virginia Department of Motor Vehicles (DMV)
      • Washington Metropolitan Area Transit Authority (WMATA)
      • Alexandria City Public Schools (ACPS)
      • Alexandria Economic Development Partnership (AEDP)
      • Alexandria Redevelopment and Housing Authority (ARHA)
      • Alexandria Transit Company (DASH)
      • Animal Welfare League of Alexandria (AWLA)
      • Small Business Development Center (SBDC)
      • Visit Alexandria (Official Tourism Site)
    • Public Safety & Courts

      Information about the City of Alexandria's law enforcement agencies and public safety organizations, courts and judicial system.

      • Police Department
      • Fire Department
      • Sheriff's Office
      • Courts
      • Office of Emergency Management
      • Emergency & Customer Communications
      • Community Policing Review Board
    • Elected Officials

      Alexandria voters elect a Mayor and City Council and three local officers, as well as state and federal representatives.

      • City Council
      • Clerk of Circuit Court
      • Commonwealth's Attorney
      • Sheriff
      • Voting in Alexandria
    • Get Involved

      There are many opportunities to get involved to help better the City of Alexandria. Opportunities include serving on a Board, Commission or Committee, providing input on a new City project or speaking at a City Council meeting.

      • Boards & Commissions
      • City of Alexandria Academy Programs
      • Civic Engagement Policy
      • Speak at a Meeting
      • Volunteering
    • Transparency

      The City government acts with integrity in an open process, and provides timely access to clear, trustworthy information, presented and employed by all parties from the beginning to the end of the process, including the reasoning that leads to and supports the policy conclusion.

      • Operating Budget & Capital Improvement Program
      • Meeting Dockets & Video
      • Performance Analytics
      • Alexandria's Strategic Plan
      • Race & Social Equity
      • Community Policing Review Board
      • Collective Bargaining
      • City Code
      • Open Data
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  • Projects & Plans

    Much of our work involves creating and improving infrastructure and planning for the future. Learn more about major projects and plans here, and how you can get involved!

    • Arts & Culture

      Information about arts, culture and historic projects in the City.

      • Arts & Culture Master Plan
      • Public Art Implementation Plan
    • Development

      Information about commercial and residential development projects in the City.

      • Landmark/Van Dorn Area Planning
      • North Potomac Yard Implementation / Virginia Tech Innovation Campus
      • Potomac River Generating Station Redevelopment
    • Environmental

      Information about environmental and "green" projects in the City.

      • 500 Block N. Pitt St. Sewer Separation Project
      • Flood Action Alexandria
      • Franklin St. Sewer Relocation Project
      • Holmes Run Trail Repairs
      • Lucky Run Stream Restoration
      • Oronoco Outfall Remediation Project
      • Wheeler Ave. Sanitary Sewer Pipe Relining
      • Windmill Hill Park Project - Phase II
    • Neighborhoods

      Information about neighborhood projects in the City.

      • Alexandria West Planning
      • Curb Extension at W. Reed Ave. and Edison St. Project - Phase I
      • Duke Street and West Taylor Run Project
      • Eisenhower Avenue Metrorail Station Pedestrian Crossing Improvements
      • King-Callahan-Russell Intersection Improvement Project
      • Mount Vernon Avenue North Complete Streets
      • Polk Ave. Sidewalk Project
    • Parks & Recreation

      Information about parks and recreation projects in the City.

      • Beauregard Street Multi-Use Trail Project
      • Bicycle Parking
      • Eugene Simpson Park Renovation Projects
      • Joseph Hensley Park Renovation
      • Old Cameron Run Trail Project
      • Robinson Terminal South Update: Historic Ship Stabilization
    • Public Facilities

      Information about public facilities projects in the City.

      • Alexandria Waterfront
      • King Street-Old Town Metro Access Improvement Project
      • Municipal Broadband
      • Potomac Yard Metrorail Station Project
    • Social Services

      Information about social services projects and plans in the City.

      • Aging and Adult Services
      • Early Care & Education Common Agenda
      • The Partnership to Prevent & End Homelessness
    • Transportation

      Information about transportation projects and plans in and around the City.

      • Adaptive Traffic Signal Control
      • Alexandria Mobility Plan
      • Complete Streets
      • Duke Street in Motion
      • Potomac Yard Metrorail Station Project
      • Smart Mobility
      • Traffic Mitigation
      • Vision Zero
      • West End Transitway
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  • Calendar

    There's always something to do in Alexandria! Browse community events, government meetings and activities, and important deadlines.

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Licensing and Tax Guide for Non-Profit Organizations

Please note that this guide is only a summary of issues of interest to non-profits. Where necessary, links are provided to complete and accurate information on the issues covered by this guide.
Page updated on February 28, 2023 at 2:39 PM

Business Resources

  • Business Resources Home
  • New Business Guide
  • Small Business Development Center (SBDC)
  • SBDC Events Calendar
  • BIPOC Small Business Program
  • Virginia SWaM Certification
  • Doing Business with the City - Vendor Guide
  • Land Use and Zoning Services

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About the City of Alexandria

Welcome to the City of Alexandria! Alexandria is an independent, full-service City located on the west bank of the Potomac River. The City retains sole local governmental taxing power within its boundaries and is autonomous from any county, town, or other political subdivision of the Commonwealth of Virginia.

The City adopted the Council-Manager form of government in 1922. The governing body of the City is the City Council, which formulates policies for the administration of the City. The City Council is composed of a mayor and six council members elected at-large for a three-year term. The Mayor is chosen on a separate ballot. City Council appoints the City Manager, who serves as the City’s Chief Executive Officer. The City Manager has appointment and removal authority over department heads and other employees of the City and is responsible for implementing the policies established by the City Council.

The City provides a comprehensive range of municipal services, including: education; health, welfare, housing and human services programs; public safety and administration of justice; community development; recreation; libraries; consumer assistance; cultural and historic activities; and transportation, environmental services, and planning.

Operating in the City

The City requires that all non-profit entities conducting business in the City register for and obtain a business license. This registration process accomplishes several important goals for both the City and the non-profit applicant. During this process, City staff will:

  • Determine if any of the non-profit organization’s activities are taxable under City Code Section 9-1-11(c);
  • Determine which documents and filings are necessary to correctly register the organization;
  • Provide the necessary referrals to the appropriate offices and departments so that the organization can correctly meet all legal operational requirements (planning and zoning, code enforcement, court registration, etc.); and
  • Provide explanations and calculations of all appropriate business taxes (where applicable for organizations that have taxable activities or that are exempt from some taxes but not others).

The registration process does not always result in the need for the entity to pay a business license tax.

Determining if an Organization is Located Within the City

Organizations with the following zip codes are located entirely within the City of Alexandria:

  • 22301
  • 22305
  • 22314

The 22302, 22304, 22311, and 22312 zip codes are shared between Fairfax County and the City of Alexandria. The 22206 zip code is shared between Arlington County and the City of Alexandria. If an organization is located in the 22302,22304, 22311, 22312, or 22206 zip codes, its locality may be verified by visiting the United States Postal Service website, entering the address, and clicking on "Mailing Industry Information."

Filing Procedure for Non-Profit Organizations

NOTE: Steps 1 through 3 may not necessarily be followed in that order, especially if an existing non-profit is relocating to or opening a branch office in the Commonwealth and/or the City.

Step 1: Registering the business entity 

Registering as a Virginia Non-Stock Corporation or Limited Liability Company.  Trade names must also be registered with the Virginia State Corporation Commission.

Any non-profit conducting business in Virginia must register as a Non-Stock Corporation or Limited Liability Company (LLC) with the Virginia State Corporation Commission. Procedures for filing as a Non-Stock Corporation can be found in the Code of Virginia Nonstock Corporation Act, Sections 13.1-801 through 13.1-946. Procedures for filing as a Limited Liability Company can be found in the Code of Virginia Limited Liability Company Act, Sections 13.1-1000 through 13.1-1080.

Information on registration or incorporation can be obtained by visiting  the Virginia State Corporation Commission website or contacting:

Virginia State Corporation Commission
P.O. Box 1197
Richmond, VA 23218
866.722.2551 or 804.371.9733

Step 2: Applying for a Federal Employer Identification Number 

Both for-profit and non-profit organizations should apply for a Federal Employer Identification Number (FEIN or EIN) through the IRS. Organizations and businesses may apply online or download, print, and mail the SS-4.

Step 3: Applying for Non-Profit Status with the Internal Revenue Service 

IRS tax exemption rules and filing requirements differ by type of organization. Information for each type of non-profit is available at the links below:

  • Charitable Organizations 
  • Churches and Religious Organizations 
  • Political Organizations 
  • Private Foundations 
  • Other Non-Profits 

Step 4: Applying for a New Business License

New applications should be emailed to businesstax@alexandriava.gov or mailed to:

City of Alexandria Business License
P.O. Box 178
Alexandria, VA 22313

 

  • 2023 Business License Application 
  • Interdepartmental Form
  • Federal W-9
  • Zoning Approval 
  • Code Approval 
  • Certificate of Occupancy 

 

Step 5: Submitting the completed application with all necessary approvals and documentation 

The City business license application will be provided and may be submitted at the Permit Center at the address listed above. Some businesses may require additional documentation and/or permits. Non-profit organizations must provide, with the business license application, a copy of the organization’s Internal Revenue Service (IRS) determination letter and the annual return(s) filed with the IRS.  Depending on the type of organization and whether the organization has taxable income, every non-profit organization must file:

  • Federal Form 990;
  • Federal Form 990-T;
  • Federal Form 1120-POL;
  • Federal Form 8871; and/or
  • Federal Form 8872.

Non-profits that engage in taxable activities may have to pay a business license tax for those activities.

Mailing a Business License Application

Organizations choosing to mail a business license application must submit payment of the business license tax (if applicable for taxable activities) with the application. The application, payment (by check or money order), and any documentation may be mailed to:

City of Alexandria Business License
P O Box 34850
Alexandria, VA 22334-0850
 

Business License Taxes (If Applicable for Taxable Activities)

Non-profit organizations that engage in taxable business activities are assessed an annual business license tax based on the gross receipts received from those taxable activities. Gross receipts may be calculated on either a cash or accrual basis, but the basis must be the same as that used for federal income tax purposes. Gross receipts are the whole, entire, total receipts attributable to the licensed privilege, without deductions. No deduction may be made for the cost of the property sold, the cost of materials, labor, services, or other costs, interest or discounts paid, or any expense whatsoever.

Computation of Tax for New Organizations 

Non-profit organizations engaging in taxable activities will be required to estimate the gross receipts the organization will receive from taxable activities between the date the organization begins operations in the City and the end of the current license year (December 31). The current year's license tax is computed on that estimate. If estimated gross receipts are $2 million or greater, the estimated license tax is adjusted at the end of the tax year to reflect the organization's actual gross receipts.

In the first year of operation, the organization will have no tax liability if its estimated taxable gross receipts are less than $100,000. The minimum annual license tax is $50 for organizations with estimated taxable gross receipts between $100,000 and $1,999,999. Organizations with estimated taxable gross receipts of $2,000,000 or more are assessed a percentage of their gross receipts.

Annual Renewal and Computation of Tax 

All non-profit organizations operating in the City must file an annual business license renewal application and, if engaging in taxable activities, pay any applicable license tax by March 1 of each year. The business license tax for existing businesses is usually calculated based on the prior year's gross receipts. An organization has no tax liability at renewal if its taxable gross receipts are less than $10,000. The minimum annual license tax is $50 for organizations with taxable gross receipts of at least $10,000 but not more than $99,999. Organizations with taxable gross receipts of $100,000 or more are assessed a percentage of their gross receipts.

A more detailed explanation of this tax with examples is available on the How Business Tax is Calculated page. 

Property Taxes

Business Personal Property Tax 

The City levies a tax each calendar year on all tangible property used in a business, profession, or occupation. Business tangible property includes furniture, fixtures, and equipment, including but not limited to desks, typewriters, personal computers, movable partitions, drapes, cabinets, and chairs. The business personal property tax is levied as a percentage of the assessed value of the property, based on the tax rate set by the City Council, usually in the first week of May each year. In the third week of March, the Finance Department mails property tax returns to all businesses licensed in the City that began operating prior to January 2 of the current calendar year. Business personal property tax returns are due May 1. Tax bills based on these returns are mailed in mid-August with a due date of October 5.

In most cases, non-profits must pay business personal property taxes even if they are exempt from paying the business license tax. In order for a non-profit to be exempt from business personal property taxes, the non-profit must:

  1. Demonstrate that it is exempt by classification or designation as defined in Virginia Code Section 58.1 Chapter 36 (Some examples of organizations exempted by classification are libraries and educational institutions, any church or religious body, and non-profit private or public cemeteries. Organizations with property exempted by designation are those specifically named in Virginia Code Section 58.1 Chapter 36.); or
  2. Show that it owns and occupies a property certified as tax exempt by the City's Office of Real Estate Assessments.

Organizations that may be otherwise exempt from business personal property tax will pay the tax on any property used for or generating unrelated business income. Unrelated business income generally includes any income other than gifts, contributions, and membership dues that must be reported to the IRS using one of the annual returns listed in Step 5 of the  filing procedures section of this page.

Real Estate Tax  

Commercial property is assessed at 100 percent of the estimated fair market value as of January 1 of each year. For information on real estate assessment procedures, the Board of Equalization and Assessment Review, and the appeals process, please visit the Office of Real Estate Assessments. Real estate taxes are calculated by multiplying the property's assessed value by the real estate tax rate. Real estate taxes are billed and payable in two installments. The first tax bill is mailed in May and is due by June 15. The second tax bill is mailed in October and is due by November 15.

Most non-profits must pay real estate taxes even if they are exempt from paying other local, state, or federal taxes. In order for a nonprofit's property to be exempt from real estate taxes, the non-profit must be exempted by classification or designation as defined in Virginia Code Section 58.1 Chapter 36. Some examples of property exempted by classification are libraries and educational institutions, any church or religious body, nonprofit private or public cemeteries, and property owned by the Commonwealth or any political subdivision. Properties exempted by designation are those specifically named in Virginia Code Section 58.1 Chapter 36.

Organizations that may be otherwise exempt from real estate tax will pay the tax on any property or portion of a property used for or generating unrelated business income.

Personal Property (Vehicle) Tax 

All motor vehicles normally parked, stored, or garaged (having situs) in the City of Alexandria, including vehicles with out-of-state plates, must be registered for the City's annual personal property tax. All motor vehicles, such as trailers, registered to a City address with the Virginia Department of Motor Vehicles must also be registered with the City. The annual personal property tax bill is mailed in August and must be paid by October 5. Payments on newly registered vehicles are due within 30 days of the billing date.

In order for a nonprofit's vehicle(s) to be exempt from personal property taxes, the non-profit must be exempted by classification or designation as defined in Virginia Code Section 58.1 Chapter 36. The personal property tax exemption does not extend to the local registration fee, which must be paid even if the non-profit is exempt by classification or designation. Any vehicles used for or generating unrelated business income are fully taxable.

Miscellaneous Taxes

Non-profits receive exemptions from the collection and/or payment of certain miscellaneous taxes and reduced rates for others. Reductions and/or exemptions for each tax are listed below.

Admission Tax  

Admission taxes need not be collected for:

  • Any event for which the gross receipts are dedicated solely to charitable purposes;
  • Any event established solely to raise money for charitable purposes;
  • Any public or private elementary, secondary, or college school-sponsored event, including events sponsored by school-recognized student organizations;
  • Entry into museums, botanical and similar gardens, and zoos; and
  • Participation as an entrant in a sporting event.

Meal Sales Tax  

Meal sales tax does not apply to:

  • Food and beverages sold by public or private day care centers, elementary and secondary schools, and colleges or universities;
  • Meals sold by volunteer fire departments and rescue squads; nonprofit churches or other religious bodies; or educational, charitable, fraternal, or benevolent organizations, on an occasional basis, not exceeding three times per calendar year as a fundraising activity, the gross proceeds of which are to be used by such church, religious body, or organization exclusively for nonprofit educational, charitable, benevolent, or religious purposes;
  • Meals provided by churches that serve meals for their members as a regular part of their religious observances;
  • Meals provided by hospitals, medical clinics, convalescent homes, nursing homes, or other extended care facilities to patients or residents thereof;
  • Meals provided by homes for the aged, infirm, handicapped, battered women, narcotic addicts, or alcoholics;
  • Meals provided by age-restricted apartment complexes or residences with restaurants, not open to the public, where meals are served and fees are charged for such food and beverages and are included in rental fees;
  • Meals provided by a public or private nonprofit charitable organization or establishment to elderly, infirm, blind, handicapped, or needy persons in their homes or at central locations;
  • Meals provided by private establishments that contract with the appropriate agency of the Commonwealth of Virginia to offer food, food products, or beverages for immediate consumption at concession prices to elderly, infirm, blind, handicapped, or needy persons in their homes or at central locations; or
  • Food and beverages for consumption that are paid directly by the Commonwealth, a political subdivision of the Commonwealth or the United States.

Retail Sales and Use Tax  

Many non-profit organizations are exempt from the collection and/or payment of the retail sales and use tax as provided in Code of Virginia Section 58.1-609.10 (Paragraphs 2, 15, 16, and 19) and Section 58.1-609.11. Any organization exempt from collecting and/or paying the Virginia Retail Sales and Use Tax is also exempt from collecting and/or paying the City's local sales tax. More information, including the exemption criteria and online application process, can be found at the Virginia Department of Taxation website.

Transient Lodging Tax  

Room rentals paid to any hospital, medical clinic, convalescent home, or home for aged people are exempt from the transient lodging tax.

Utility Taxes  

Churches and some charitable organizations receive reduced utility tax rates or exemptions from utility taxes. The reduced rates and exemptions for churches apply only when the utility services are used in and for property being devoted primarily to religious purposes at the time of purchase. The reduced rates for charitable organizations apply only to charitable hospitals and other designated organizations that have been exempted by the City or the Commonwealth from real estate and personal property taxes in accordance with Code of Virginia Section 58.1 Chapter 36.

Rates for Charitable Organizations 

  • Electricity: $0.97 plus $0.004610/kwh, not to exceed $24
  • Natural Gas: $1.42 plus $0.050213/CCF, not to exceed $24
  • Water: 15% of first $150 of monthly utility bill

Rates for Churches 

  • Electricity: $0.97 per month
  • Natural Gas: $1.42 per month
  • Water: Exempt

Paying Taxes

Business License Tax (If Applicable for Taxable Activities) 

Non-profit organizations that begin operations in the City after January 1 must file the application and pay taxes (if applicable) immediately. Payments for new organizations may be submitted in person at City Hall. The Permit Center (City Hall Room 4200) accepts payment of the $50 license fee by check only.  If a higher business license tax is assessed or if the licensee wishes to pay by other methods, the license tax may be paid at the Treasury Division (City Hall Room 1510).  The Treasury Division accepts cash, credit card, check, or money order. The business license application, tax payment (by check or money order), and supporting documentation may also be  mailed.

Business license taxes paid by check or money order during the annual renewal period may be mailed with the business license renewal application to:

City of Alexandria Business License
P O Box 34850
Alexandria, VA 22334-0850

Organizations may also choose to mail the renewal application but submit payment through one of the City's other payment options. Organizations choosing to pay in person may submit both the renewal application and payment at the Treasury Division at City Hall as described above. If payment is made by check or money order, the business license tax account number should be clearly written in the memo field of the check or money order.  Returned checks are subject to a $35 fee in accordance with state law.

Business Personal Property Tax 

Business personal property tax bills are mailed to property owners in late August or early September. Payment is due by October 5 (or the following business day if October 5 falls on a weekend). Business personal property tax payments made by check or money order may be mailed with the bill stub to:

City of Alexandria Business Personal Property
P O Box 34901
Alexandria, VA 22334-0901

If payment is made by check or money order, the business personal property tax account number should be clearly written in the memo field of the check or money order. Returned checks are subject to a $35 fee in accordance with state law. 

Information on all other payment methods, including eCheck and credit card payments, is available at the City's Payments page.

Real Estate Tax 

Real estate tax payments (by check or money order), if not made by the taxpayer’s bank or mortgage company, may be mailed with the bill stub to:

Treasurer's Office
P.O. Box 34750
Alexandria, VA 22334-0750

If payment is made by check or money order, the real estate account number (bill number) should be clearly written in the memo field of the check or money order.  Returned checks are subject to a $35 fee in accordance with state law. 
 

Through the Automatic Bank Debit Program, taxpayers may register to make real estate tax payments monthly or have the lump sum of the tax amount due automatically debited on each of the two tax due dates. (Example:  preauthorized monthly payment schedule) Information on all other payment methods, including eCheck and credit card payments, can be found at the City's' Payments page or Search and Pay Real Estate Tax.

Personal Property (Vehicle) Tax and Local Registration Fee

Personal property taxes and local registration fees are billed annually in August with a due date of October 5. Taxes assessed on newly registered vehicles are due within 30 days of registration. Payments (by check or money order) may be mailed with the bill stub to:

Treasury Division
Department of Finance
City of Alexandria
P.O. Box 34710
Alexandria, VA 22334-0710

If payment is made by check or money order, the personal property tax account number should be clearly written in the memo field of the check or money order.  Returned checks are subject to a $35 fee in accordance with state law.  Information on all other payment methods, including eCheck and credit card payments, can be found at the City's Payments page.

Additional Payment Information 

  • Tax Due Dates 
  • Payments 
  • Penalties for Late Filing and Payment 
  • Delinquent Tax Collection 
  • City Government
  • Taxes
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