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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
      • 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
    • 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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Business License Tax

The City extends the privilege to engage in a commercial enterprise by issuing a business license. Persons without a business license may not lawfully engage in business. The license, which is often referred to as a permit or certificate of eligibility, must be renewed annually. Businesses, professionals, and occupations that meet all qualifications and legal requirements are eligible to obtain licenses upon application and payment of the license tax.
Page updated on March 24, 2023 at 9:09 AM

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Payments

Pay Taxes, Fees, and Citations, or view your account.

New State Sales Tax Law Affecting “Marketplace Facilitators” – Food Deliveries

In July 2019, a new state law went into effect that requires “marketplace facilitators” (like UberEats, Grubhub and DoorDash) to collect Sales Tax from customers and send that straight to Richmond. This law does not affect the City’s Meals Tax.

Restaurants are still required to collect and remit the City’s Meals Tax directly to the City each month. This is based on the purchase price of the meal from the restaurant, even if delivered by a marketplace facilitator.

If a restaurant uses a marketplace facilitator for delivery and the marketplace facilitator collects the full amount from the customer, the marketplace facilitator should collect the City’s Meals Tax on the purchase price of the meal and remit that amount to the restaurant; the restaurant will then remit the Meals Tax to the City on its normal monthly tax form along with the Meal’s Tax collected directly from patrons in the restaurant.

More information on this new law can be found on the State’s Department of Taxation website.

Taxable Gross Receipts - COVID Exceptions

Pursuant to the Code of Virginia and the Virginia Administrative Code, extraordinary COVID-19 loans/grants such as Economic Injury Disaster Loans (EIDL), Paycheck Protection Program (PPP) loans, and AEDP Back-2-Business (B2B) and Weather grants can be excluded from taxable gross receipts when filing the City’s Business, Professional and Occupational License (BPOL) tax returns.

Va. Code § 58.1-3732 (A)(4)
23VAC10-500
23VAC10-500-60

General Information

DUE DATES

New Businesses: Businesses that begin after January 1 must file the business license application and pay taxes immediately. 

Existing Businesses: Business license renewal applications and taxes are due by March 1 of each license tax year.

WHO MUST PAY THE TAX

All persons (including corporations, partnerships and individuals) doing business in the City of Alexandria, or self-employed professionals on a part-time or full-time basis who have annual gross receipts in excess of $10,000, are required to pay an annual tax on gross receipts earned in the City. (This includes persons with "home occupation" businesses.)

DEFINITION OF GROSS RECEIPTS

Businesses, professions, and occupations are assessed an annual tax based on gross receipts earned during the past year. 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.

Business Tax Portal

The City of Alexandria has created a new online business tax portal that allows businesses to securely access business tax accounts, view historical data, file tax returns and make payments online.

To access the portal, click the button below or visit  businesstaxportal.alexandriava.gov.

To link accounts, use the one-time PIN mailed to your business in early April, 2019 (your PIN can be retrieved any time by contacting the Business Tax Division at 703.746.4800) and your Business Account Number along with either your business’ Federal Employer Identification number or your Social Security number. Once the accounts are linked, you will be able to file and pay for taxes such as Business Personal Property, Meals, Transient Lodging, and Admission taxes online. 

Please note, the PIN must be a 10-digit number. If you received a PIN with fewer than 10 digits, add zeros at the beginning of the PIN to reach 10 digits.

Currently, the business tax portal also allows business owners to access Business, Professional and Occupational License (BPOL) account historical information. The City is still developing the ability for owners to file and pay BPOL taxes online, and will add this feature soon. 

New Businesses

Before Starting a Business

Virginia Business One Stop
Virginia Department of Taxation's Business Registration Pamphlet (PDF)

Persons starting a business in Virginia must register with the State prior to opening the business. Registration may be completed online or by filing Form R-1 with the Virginia Department of Taxation. Businesses located in the City of Alexandria that collect sales tax must ensure that the Business Locality Code (or FIPS Code) on their R-1 is 51510. To ensure that the business is registering in the proper jurisdiction, the business owner may look up the FIPS Code or follow the instructions below.

Businesses with the following zip codes are located entirely in 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 the business is located in the 22302, 22304, 22311, 22312, or 22206 zip code, the business owner may verify the business's locality via the United States Postal Service website by entering the business address and clicking on "Mailing Industry Information."

Filing Procedure for New Businesses

Obtaining a business license in Alexandria is generally a three-step process:

Step 1: Registration of the business entity. 

Registration of a Corporation, Limited Partnership, or Trade Name 

All corporations (foreign and domestic) and limited partnerships conducting business in Virginia must register with the Virginia State Corporation Commission. To become incorporated in Virginia, an organization must file articles of incorporation and amendments with the State Corporation Commission. Procedures for filing can be found in the Code of Virginia Stock Corporation Act, Title 13.1-601 through 13.1-800.

Additional 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

NOTE: All cell phones, cameras, video recording devices or similar equipment are prohibited   by court order inside the Alexandria Courthouse without court authorization.

Visitors may store such items in lockers for a quarter. Law enforcement, attorneys, media and courthouse staff are exempted. Any individuals who need their phones or similar devices for evidence must first request permission from the judge in court.

Step 2: Visiting the Permit Center. 

NOTE: The Permit Center is only open for in-person service by appointment only. For more information, please email Permit.Center@alexandriava.gov or by call 703.746.4200.

In an effort to improve the business license application process, the City has created a Permit Center where applicants can obtain the approvals and registrations needed by most businesses.

The following can be obtained at the Permit Center:

  • 2023 Business License Application
  • 2023 Delinquent Business License Application
  • Contractor's Certification of Insuring Liability for Worker's Compensation (for contractors only)
    • Additional Information about ONLINE FILING
  • Interdepartmental Form
  • Federal W-9 
  • Zoning Approval 
  • Fire Protection Systems Inspections
  • Certificate of Occupancy 
  • Meal Sales Tax Registration
  • Transient Lodging Tax Registration
  • Short-Term (Daily) Rental Application

 

Step 3: Submitting the completed application with payment and all necessary approvals and documentation. 

New applications are no longer being accepted through the Permit Center. Instead, they should be emailed to  businesstax@alexandriava.gov or mailed to:

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

Some businesses may require additional documentation and/or permits.

NOTE: The assessed business license tax must be paid before a business license will be issued. The Permit Center 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 in Room 1510. The Treasury Division accepts cash, check, money order or Discover Card. 

Mailing a Business License Application

Business license applications submitted by mail must include payment of the business license tax. The business license application, payment (by check or money order), and any other required documentation may be mailed to:

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

Filing Procedures for Solicitors, Canvassers, and Peddlers

Persons seeking a permit to act as solicitors, canvassers or peddlers within the City must follow certain specific procedures before doing business in the City.

Solicitor Permit Procedures
Solicitor Permit Application (PDF)

Penalty for Failure to File

Any person starting a business without a license shall be guilty of a misdemeanor and unless otherwise specifically provided by law, shall on conviction thereof be fined not less than $5 nor more than $500 for each separate offense. After 30 days, the penalty assessed increases to $10 or 10 percent of the amount of the license tax, whichever is greater. The penalty shall be assessed and paid along with the license tax and shall become a part of the license tax. ( City Code Section 9-1-14 )

Computation of Tax for New Businesses

Every person beginning a business, profession, or occupation is required to estimate the gross receipts he/she will receive between the date of beginning business 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 business' actual gross receipts.

In the first year of operation: A business has no tax liability if its estimated gross receipts are less than $100,000 per year. However, the business must still register with the Permit Center. The minimum annual license tax is $50 for businesses with estimated gross receipts between $100,000 and $1,999,999. Businesses with estimated gross receipts of $2,000,000 or above are assessed a percentage of their gross receipts. See below for tax rates.

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

Computation of Tax for Regulatory Licenses

The license tax for the following types of businesses and/or business activities are not based on gross receipts as described above. Businesses engaging in these types of business activity pay the flat license tax listed.

Businesses Licensed by the State Alcoholic Beverage Control Commission to Manufacture, Bottle or Sell Alcoholic Beverages 

Type of Business  Annual Tax per License 
Alcohol Distillers $1,000
Fruit Distillers $1,500
Wineries $600
Breweries $600
Alcoholic Beverage Bottlers $360
Beer Wholesalers $250
Retail On-Premise Wine/Beer Vendors
(hotels, restaurants and clubs only)
$150
Retail On-Premise Beer Vendors
(hotels, restaurants and clubs only)
$100
Retail Druggists $100
Off-Premise Beer Vendors $100
Wholesale Wine Distributors $50
Wholesale Druggists $10
Hospitals $10
Banquets $5

Businesses Manufacturing, Bottling or Selling Beverages of Not More Than 3.2% Alcohol 

Type of Business  Annual Tax per License 
Manufacturers $600
Bottlers $360
Wholesalers/Distributors
(Using Trucks or Vehicles for Delivery)
$300
Wholesalers/Distributors
(Not Using Trucks or Vehicles for Delivery)
$240
General Retailers
(for consumption on or off premises)
$50
Off Sale Retailers
(for consumption off premises only)
$50

Carnivals, Circuses, Menageries, Side Shows, Tent Shows, Rodeos, Animal Shows, Festivals, Fiestas, etc. 

Type of Business  Tax per License 
Sponsored by nonprofit, benevolent, religious, educational, patriotic or charitable organizations $120 for the first day; $120 for each day thereafter
Managed by nonprofit, benevolent, religious, educational, patriotic or charitable organizations $30 for the first day; $30 for each day thereafter
Managed by nonprofit, benevolent, religious, educational, patriotic or charitable organizations and performed on property owned by the managing organization Must obtain a license but no license tax shall be assessed or charged for the privilege.

Slot Machine Operators 

Number of Machines Operated 

Annual Tax 

Fewer than 10 $20 per machine
10 or more $200

Retail Peddlers 

Type of Goods Sold  Annual Tax per Selling Unit 
Consumable Items Only $250
Nonconsumable Items Only $500
Consumable and Nonconsumable Items $500

Itinerant Vendors 

Every person engaged in the business of an itinerant vendor within the City shall pay an annual license tax of $500. 

Existing Businesses

Renewing the Annually Issued License

Businesses, professions, and occupations must file an annual business license renewal application and pay any applicable license tax by March 1 of each year. Most of the City license taxes are based on total gross receipts earned during the previous business year.

Under Federal and State tax provisions, localities such as the City are permitted to collect social security numbers for tax administration purposes. The taxing authority is charged with keeping the information confidential. However, in certain situations, it is optional that the taxpayer provide the social security number. Taxpayers are free to withhold this information if they feel that providing it would raise concerns about privacy and data security.

Any business that does not receive a business license renewal form may contact the City or download a form through the Business Tax portal. The business will still liable to pay the tax by the due date. Failure to receive a license renewal form does not relieve the taxpayer from the payment of tax, penalty, and interest.      

Business License Renewal Forms

Business License Renewal forms can be filed online and the preprinted renewals are mailed to license holders. Copies of the forms can be obtained from the online portal under correspondence of the license account.

  • BUSINESS TAX PORTAL
  • Find prior year forms online.

Penalty for Failure to Renew License

Any business that operates without a license for more than 30 days or fails to renew a license by the due date will be assessed a penalty of $10 or 10 percent of the license tax, whichever is greater. ( City Code Section 9-1-12 )

Computation of Tax for Existing Businesses

The business license tax for existing businesses is calculated based on the prior year's gross receipts. A business has no tax liability if its gross receipts are less than $10,000. However, the business must still register and renew annually. The minimum annual license tax is $50 for businesses with gross receipts of at least $10,000 but not more than $99,999. Businesses with gross receipts of $100,000 or above are assessed a percentage of their gross receipts. See below for tax rates.

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

Changing Business Location Within the City

If any business changes location within the City, the business representative must fill out a new Interdepartmental Form and obtain all required zoning and code approvals as well as any permits that may be required, such as health permits. This process should be completed prior to relocating. Additional assistance or information can be obtained by contacting:

Revenue Division
703.746.4800
Email:
 businesstax@alexandriava.gov

In-person assistance can be obtained Monday through Friday, 8 a.m. to 5 p.m., at:

Revenue Division
301 King Street, Room 1700
Alexandria, VA 22314

Closing a Business

Any business that has already paid the license tax for the year and then permanently ceases to conduct business may apply for a refund of the portion of the license tax paid based on prior year gross receipts. The prior year gross receipts will be prorated for the number of months in which the business was operating, and any resulting overpayment of tax will be refunded. If the license tax is paid upon estimated gross receipts, a refund will not be issued unless the estimated gross receipts exceed the licensee's actual gross receipts. The minimum license tax of $50 will not be refunded. The City will reduce any business license refund by any other taxes due and owing to the City by the licensee.

Any business that ceases conducting business in the City in current calendar year may close the business license tax account by filling out the Cessation of Business form and returning it to:

Business Tax
P.O. Box 178
Alexandria, VA 22313
703.746.4800
Email: businesstax@alexandriava.gov

Tax Details

Business License Tax Rate Schedule

SECTION  SECTION TITLE  TAX RATE 
9-1-71 Professional services $0.58 per $100/minimum tax $50
9-1-71.1 Financial services     $0.35 per $100/minimum tax $50
9-1-72 Repair, personal and business services $0.35 per $100/minimum tax $50
9-1-75 Retail merchants $0.20 per $100/minimum tax $50
9-1-77 Retail and wholesale merchants $0.20 per $100/minimum tax $50
9-1-78 Wholesale merchants based on gross purchases $0.05 per $100/minimum tax $50
9-1-79 Contractors and contracting $0.16 per $100/minimum tax $50
9-1-82 Amusements and entertainments $0.36 per $100/minimum tax $50
9-1-84 Public utilities
Telephone
Telegraph
Water, heat, light and power
$0.50 per $100 of gross receipts
2% of gross receipts
One-half of 1% of gross receipts
9-1-87 Soliciting agents $0.20 per $100/minimum tax $50
9-1-88 Renting of residential property
Renting of commercial property
$0.50 per $100/minimum tax $50
$0.35 per $100/minimum tax $50
9-1-102 Builders and developers $0.16 per $100/minimum tax $50
9-1-116 Distress merchandise sale $0.20 per $100/minimum tax $50

 

The following businesses are charged a  flat rate in lieu of a gross receipts tax:

  • Peddlers
  • Massage parlors
  • Fortune tellers
  • Alcoholic beverages
  • Carnivals
  • Circuses
  • Festivals
  • Itinerant Vendors

How the Tax is Collected

New Businesses 

Businesses that begin after January 1 must file the application and pay taxes immediately. Payments for new businesses may be submitted in person at either the Permit Center or the Treasury Division. The Permit Center 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 in Room 1510. The Treasury Division accepts cash, check, money order or Discover Card.  The business license application, payment (by check or money order), and any supporting documentation may also be  mailed.

Returned checks are subject to a $35 fee in accordance with state law.

Existing Businesses 

Business license renewal applications and taxes are due by March 1 of each license tax year. The business license renewal application should be mailed to (please note the address for renewals is different than the address for new business license applications):

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

Business may choose to mail payment by check or money order with the renewal application or to use one of the City's other payment options.  Any business paying by check or money order should be sure to write the business license account number in the memo field of the check or money order.  Returned checks are subject to a $35 fee in accordance with state law.

Any business that does not receive a business license renewal form should contact the City. The business will still be liable for filing the renewal application and paying the tax by the due date. Failure to receive a license renewal form does not relieve the taxpayer from the payment of tax, penalty, and interest.

Penalty for Failure to Pay Tax

Persons who fail to pay a business license tax by March 1 of each year are charged a penalty of $10 or ten percent of the taxes due, whichever is greater. However, the penalty cannot exceed the tax due. In addition to the late payment penalty, interest accrues on the unpaid taxes and penalty. Interest on all delinquent taxes accrues at an annual rate of ten percent the first year and five percent each year thereafter until all taxes and penalties are paid. The City computes interest from the thirty-first day of delinquency. Any persons who fails or neglects to renew his/her license may additionally be subject to a fine of up to $500. ( City Code Section 9-1-12 and 9-1-13 )

Failure to File: Statutory Assessment of Business License Tax

If a taxpayer fails to file a business license tax return, staff will assess and enforce the tax based on the best information available. (Code of Virginia Section 58.1-3903)  If the business has previously reported gross receipts or tangible personal property information, staff will use the previously reported information to prepare a statutory assessment at a 15 percent increase over the previous year's assessment. If staff is unable to obtain the necessary information, they will prepare a statutory assessment by reviewing the gross receipts or tangible personal property filings of a similar company. If this information is not available, staff will statutorily assess the business based on the best possible estimate.

Business Records and Reports Subject to Audit

Every business, profession, and occupation required to pay a City license tax should keep current and accurate records for audit by the City. Audits are conducted to ensure that business establishments are complying with City business license regulations. Also, audits are initiated when discrepancies are discovered in annual business tax filings.

Appeals

The taxpayer can appeal the business license tax if he or she disagrees with it by first filing an administrative appeal with the Director of Finance. The City has a limited time to respond. Appeals of the Director's determination can be made to the State Tax Commissioner at the Virginia Department of Taxation. The taxpayer also has a right to appeal an assessment in the Circuit Court. ( City Code Sections 9-1-43 through 9-1-43.2 )

Further Information

New Businesses 

Additional information useful to persons wishing to open a business in the City can be found in the Tax Guide for New Businesses.  Additional tax forms and taxpayer assistance can be obtained by contacting:

Permit Center
Department of Code Administration
301 King Street, Room 4200
703.746.4200
 

Existing Businesses 

Additional tax forms and taxpayer assistance can be obtained by contacting:

Business Tax
703.746.4800
Email: businesstax@alexandriava.gov

Or visiting:

Revenue Division
301 King Street, Room 1700
Alexandria, VA 22314
Monday through Friday
8 a.m. to 5 p.m.
 

All Businesses 

Additional information useful for all City businesses can be found on the Events, Courses, and Resources for City Businesses page.

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