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of the Taxpayer's Dollar Since 1956

Fairfax VA
The FAIRFAX COUNTY TAXPAYERS ALLIANCE

Taxpayers Guide to Fairfax County VA
Taxes, License and Permit Fees, and Charges

A complete list of Fairfax County taxes and fees
as of September 29, 2000

Data extracted from Fairfax County Code and reviewed by county staff

View the referenced Fairfax County Code section (courtesy of Municode Online Codes) to verify current status before using these data. At code web site, enter the code section in search box at the top.
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© 2000-2003 by Fairfax County Taxpayers Alliance


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TAXES REGULATION FEES BUILDING  REGULATION FEES SEWER  CHARGES BONDING OTHER
  • Items in the Table shown in Bold Face Type contain links to detailed data.
Note: 4-7-2-1(d) of the Fairfax County Code requires that any person claiming the benefit of any exclusion, exemption, restriction or limitation to the taxes or fee imposed by this Article shall bear the burden of showing that the exclusion, exemption, restriction or limitation is applicable to their claim.


Code
Reference
Kind of 
Tax, License, Permit or Fee

Notes

Tax  Rate

Rate based on:
TAXES
4-11-3 Cigarette Tax   $0.05 per pack (collected by the No. VA Cigarette Tax Board)
4-1-1 Recordation tax on deeds (1/3 current state recordation tax) $0.05 per $100 valuation
4-10-1 Real Estate Tax (Relief for elderly and disabled. Partial relief for revitalized structures over 25 years old) $1.16
Updated 4/20/03
per $100 of assessed value
4-12-2 Peddlers, itinerant merchants BPOL License Tax Fee based on BPOL rate established for retail merchants $0.17 per $100 gross receipts, not to exceed $500
4-13-2 Transient Occupancy Tax except hospitals, medical, aged homes 2.00% of room charge
4-17-1-1 Personal Property Tax, vehicle being phased out if vehicle value <$20,000; not applicable to Government, Diplomat, Military or Daily Rental vehicles $4.57 per $100 assessed value
4-21-1 Short Term Daily Rental Tax requires Certificate of Registration 1.00% on gross proceeds, except from VA, US, medical,
4-5-1 Local Sales Tax   1.00% piggyback on State sales tax
4-5-3 Fuel Tax   2.00% on retail sales of fuels subject to state tax (residential fuels excepted)
4-6-2(a)(1) Telephone Utility Tax, commercial local service only See Note 1 22.20% on first $1,600/mo
4-6-2(a)(1) Telephone Utility Tax, residential local service only See Note 1 22.20% first $50/mo
4-6-2(a)(2) Electric Utility Tax residential See Note 1 8.00% first $50/mo
4-6-2(a)(2) Electric utility tax commercial See Note 1 10.00% on first $10,000/mo
4-6-2(a)(3) Gas service, interruptible, tax   4.50% of first $6,667 bill for interruptible service
4-6-2(a)(3) Gas Utility Tax residential See Note 1 8.00% first $50/mo
4-6-2(a)(3) Gas Utility Tax commercial See Note 1 10.00% on first $3,000/mo
4-6-5(a)(2)  Telephone Flat rate service - tax exemption See Note 2 for detail NA  
4-6-8 E-911 fees Fees directed to Fund 120 only for expenditures related the E-911 system. $1.75 per phone line
Business, Professional and Occupational License Tax
4-7-14.1 BPOL is a revenue license not regulatory license, imposed by 4-7-2-2 on every business with taxable status in the County. (BPOL = Business Professional and Occupational License Tax)   Also need business permit and revenue license - License needed for each location(4-7-2-4)
4-7-1-3A Aircraft leasing license tax exclusion   $0.04 per $100 gross receipts
4-7.2-1 BPOL license tax exclusions also describes person definition exclusions 66% exclusion of software receipts. Beginning Jan. 1, 2001, 100% exclusion
4-7.2-7 Business, Professional, & Occupational License Tax   $0.00 No tax for gross receipts up to $9,999
4-7.2-7 Business, Professional, & Occupational License Tax   $30.00 for gross receipts $10,001-50,000
4-7.2-7 Business, Professional, & Occupational License Tax   $50.00 for gross receipts $50,000-100,000
4-7.2-7 Business, Professional, & Occupational License Tax Fee based on rate per $100 gross receipts for following categories: Variable for gross receipts over $100,000
4-7-15  Amusements, BPOL license tax for gross receipts over $100,000 18 types listed See Note 3 $0.26 per $100 gross receipts
4-7-16 Builders, Developers, BPOL license tax rate for gross receipts over $100,000 $0.05 per $100 gross receipts
4-7-17  Business service occupations, BPOL license tax rate for gross receipts over $100,000 69 types listed See Note 4 $0.19 per $100 gross receipts
4-7-18  Personal Service occupations, BPOL license tax rate for gross receipts over $100,000 51 types listed See Note 5 $0.19 per $100 gross receipts
4-7-19 Contractors, BPOL license tax rate for gross receipts over $100,000 $0.11 per $100 gross receipts
4-7-20 Hotels and Motels, BPOL license tax rate for gross receipts over $100,000 $0.26 per $100 gross receipts
4-7-21  Professions and Professional services, BPOL license tax rate for gross receipts over $100,000 8 types listed See Note 6 $0.31 per $100 gross receipts
4-7-22 Renting by owners, BPOL license tax rate for gross receipts over $100,000 $0.26 per $100 gross receipts, for >4 units
4-7-23  Repair services, BPOL license tax rate for gross receipts over $100,000 17 types listed See Note 7 $0.19 per $100 gross receipts
4-7-24  Retail merchants, BPOL license tax rate for gross receipts over $100,000 51 types listed See Note 8 $0.17 per $100 gross receipts
4-7-26  Wholesale merchants, BPOL license tax rate for gross receipts over $100,000 27 types listed See Note 9 $0.04 per $100 gross receipts
4-7-28  Money lenders, BPOL license tax rate for gross receipts over $100,000 11 types listed See Note 10 $0.19 per $100 gross receipts
4-7-30 Telephone companies, BPOL license tax rate for gross receipts over $100,000 $0.24 per $100 gross receipts
4-7-31 Heat light and power companies, BPOL license tax rate for gross receipts over $100,000 $0.24 per $100 gross receipts
4-7-34 Real Estate brokers, BPOL license tax rate for gross receipts over $100,000 $0.31 per $100 gross receipts
4-7-35a Research and Development companies, BPOL license tax rate for gross receipts over $100,000 $0.03 per $100 gross receipts for federal contractors
4-7-35b Research and Development companies, BPOL license tax rate for gross receipts over $100,000 $0.31 per $100 gross receipts for non-federally funded R&D
4-7-36  Consultants and Specialized occupations, license tax rate for gross receipts over $100,000 47 types listed See Note 11 $0.31 per $100 gross receipts
End of BPOL Tax
4-8-1 Bank Franchise Tax, local banks   $0.80 per $100 of apportioned net Bank capital
4-8-2 Bank Franchise Tax, outside county   $0.80 per $100 of net Bank capital
Dept of Taxation Burgundy Village Community Center Special tax district $0.02 per $100 assessed value on property in special tax district
Dept of Taxation Control of Gypsy Moth / Cankerworm Special tax district $0.00096 per $100 assessed value on property in special tax district
Dept of Taxation Lake Barcroft Watershed Improvement District Special tax district $0.148 per $100 assessed value on property in special tax district
Dept of Taxation McLean Community Center Special tax district $0.28 per $100 assessed value on property in special tax district
Dept of Taxation Reston Community Center Special tax district $0.06 per $100 assessed value on property in special tax district
Dept of Taxation Route 28 Transportation Tax District Special tax district $0.20 per $100 assessed value on property in special tax district
         
 REGULATION FEES
101-2-10  Subdivision fees for Preliminary Subdivision Plats Also includes fees for resubmissions, Fire Marshal Fees, reapprovals, and final See Note 12-1   Plats with less than 10 lots=$1,725 + $30 per lot or division of land; Plats with more than 10 lots=$2,800 + $30 per lot or division of land.
101-2-10 Subdivision fees for Construction Plans: Dept of Environment review fee 19 fees from $60 to $5,800. See Note 12-2A    
101-2-10 Subdivision fees for Construction Plans: Dept of Environment inspection fee 25 fees from $60 to $9,000. See Note 12-2B    
101-2-10 Subdivision fees for Construction Plans: Fire Marshal filing fees Fees from $76 to $304 for 5 kinds of plans. See Note 12-3    
101-2-10 Subdivision fees for plan agreement processing Fees from $190 to $1,400 for 4 kinds of actions. See Note 12-2C    
101-2-10 Subdivision fees for waivers, exceptions, mods Fees from $175 to $1400 for 3 kinds of actions. See Note 12-4    
101-2-10 Subdivision fees for processing other studies, reports, plans Fees from $175 to $1,400 for 5 kinds of studies. See Note 12-5    
101-2-10 Subdivision fees for sheet substitution   $60.00 per inserted sheet
101-3-11 Pro rata Road Reimbursement District payment complex prepayment formula for developers   established by Board of Supervisors
104-1-3(d)  Land disturbing plan and permit fees Fees from $60 to $6,000 for 10 kinds of plans and permits See Note 13    
Included in Zoning Ordinance Sign Permit refundable fee if signs are removed. $50.00 no permit or fee required for gasoline price signs
116-2-1 Wetlands Permit   $300.00 per application
21-1-2 Auto Graveyard License   $50.00 per annum, penalty of 10% of the license tax for late renewal
23-1-2 Bondsmen License fee   $30.00 per annum
25-1-2 Side shows, dog and pony shows, etc.   $50.00 per day, or $250 per week
25-1-3 Carnivals   $200.00 per day, or $1000 per week
26-1-1(a)  Coin operated machines license tax This licensing tax is in the County Code, however, the enabling authority was repealed by the 1976 Acts of the Virginia General Assembly. This tax has not been enforced since FY 1977. Repealed See Note 14  
27-1-4 Dance hall establishment, with dancing license tax   $100.00 per year + zoning permit
28-1-2-2 Massage Therapist permit   $50.00 application fee, per year
28-1-3-2 Massage Establishment permit   $75.00 application fee, per year
30-2-7  Day care center See Note 15 for detail $175.00 on application, + $150 annual renewal fee
30-2-7 Nursery school See Note 15 for detail $175.00 on application, + $150 annual renewal fee
30-2-7 Private School See Note 15 for detail $175.00 on application, + $150 annual renewal fee
30-3-2(h) Home Childcare Facility Permit Applies to dwelling or mobile home facility $14.00 application and $14 annual renewal
31-2-5 Peddlers, solicitors and canvassers license fee   $20.00 per application
32-1-4 Trailer Park Operating License This licensing tax is in the County Code, however, the enabling authority was repealed by the 1976 Acts of the Virginia General Assembly. This tax has not been enforced since 1977. (Repealed)
33-2-3 Pawnbrokers license   $25.00 application fee
33-1-3 Precious metal, gems dealers license   $25.00 application fee
34-1-2 Charitable Solicitations license   $0.00 license required, but no fee
4-12-1a Fortune Teller License tax   $500.00 annually, Jan 31, no transfers
4-9-1 Mixed Drink Establishment License Tax, 50-100 seat capacity   $200.00 annually
4-9-1 Mixed Drink Establishment License Tax, >150 seat capacity   $500.00 annually
4-9-1 Mixed Drink Establishment License Tax,101-150 seat capacity   $350.00 annually
41-2-2 Dog kennel license tax   $50.00 annually, up to 50 dogs per kennel
41-2-2 Dog License   $10.00 per fertile, $5.00 for infertile
41-2-2 Dog License duplicate tag   $1.00 per duplicate tag
41-2-7 Dangerous dog registration fee   $50.00 at registration
41-2-5 Dog pound redemption   $15.00 and $8 per day boarding fee
43-1-5-1 Food establishment plan review   $135.00 on submission of plan
41-9-2 Traveling animal exhibition permit fee   $50.00 with application + inspection costs, some short term stands exempt
43-1-1-4 Food Manager Certificate Privatized    
43-1-3-1 Food Establishment Operating Permit Issued by Director of Dept of Heath $25.00 annually, 10 renewal fee ( +$10 late filing fee) (government establishments excepted)
The following section has not been reviewed by County
5.5.1 Solid waste business license Established by Director Public Works    
5.5.1 Solid waste collector permit Established by Director Public Works    
The preceeding section has not been reviewed by County
109-4-4 Solid waste disposal vehicle license fee $80.00  per vehicle, See also performance bond requirement per vehicle
109-6-1(b) Solid waste disposal fee disposal charge to haulers $210.00 per unit, billed by county
6-1-2 Gun Discharge permit Issued by State Game Warden No County Fee This is a State Permit
6-1-2 Recreational Shooting registration Issued by Director of Animal Control No Fee registration required, no fee
61-4-3 Smoke detectors, AC powered Required by VUSBC (State Building Code) $0.00 permits required, no fee
67-1-3-5 Sewage handler license Fees set by Health Dept. Director    
68.1-24  Portable Toilet rental fees Requires permit and annual fees per 68-1-31 schedule. See Note 16    
68-1-31 Individual sewage disposal system fee schedules Fees from $35-120 See Note 16   new construction, $75 for expansion or change
69-1-9 Swimming Pool Operators Permit $20.00 with application or renewal
69-1-13 Swimming Pool Licenses Established by the Health Dept Director $200.00 to $600 depending on size
70-1-30 Building permit review fee with private water supply   $40.00 seasonal, year round, square ft bass
70-1-4 Private water supply system permit   $70.00  
8-1-3-6 Security Alarm system registration   $10.00 per registration
8-1-3-6.1 Security Alarm system registration, apartment   $1.00 per unit
82-12-6 Automobile decal fee Not applicable to Government, Diplomat, Military or Daily Rental vehicles Waived for eligible tax relief recipients $25.00 car, truck van
82-12-6 Automobile decal fee, motorcycles Exemptions for certain veterans, antiques, etc $18.00 motorcycles
82-12-6 Automobile decal fee, taxies   $23.00 taxi cabs
82-5A-5 Residential permit parking district application fee   $10.00 per address, 2.00 per address to amend
82-6-22 Permit for traction engines or tractors with movable tracks to use highway The Va enabling authority was repealed by the 1976 Acts of the Virginia General Assembly. This fee has not been enforced since 1977. Repealed
84-1-2-8 Taxicab License   $150.00 per cab
9-1-2 Cable communications construction and operations franchise grant   other valuable considerations in purpose of ordinance regulating cable franchises
9-3-2 Cable franchise grant   $75,000.00 non refundable, per franchise area, upon award of the franchise
9-3-2 Cable franchise application   $6,000.00 non refundable, with application
9-5-11 Cable Franchise Fee for television cable system Complex package of fees, charges, bonds, channels, etc. See Code for detail. 5% 8.3% 10% - of annual revenues if market penetration less than 40% - of annual revenues if market penetration 40% to 55% - of annual revenues if market penetration > 55%
9-5-12 Cable franchisee performance bond with application   $500,000 bond
02-1-4a  Work/construction on land dedicated or proposed for dedication to public use permit fees (15) 15 fees. also requires separate utility permit and fee. See Note 17   also requires separate utility permit and fee
4-19-4(h) Agricultural and Forestal District application fee   $100.00 for 1st 25 acres, plus $1 per additional acre
4-19-4(h) Agricultural and Forestal District revalidation fee   $50.00 every 6th year
4-20-2 Credit card payments of development-related fees   4.00% service charge added to amount of fee
4-22-1 Court Facilities Fee   $2.00 added to fees charged in criminal or traffic cases
4-3-1 Court facilities fee (Law library fee)   $4.00 for every civil court case except cases involving a government
41-10-6 Fee to adopt a dog or cat State law requires that all dogs and cats adopted from the Animal Shelter be spayed or neutered. unneutered: $85 dogs; $75 female cats; $50 male cats. $20 for any neutered pet. Includes surgery for spaying or neutering.
62-2-8  Fire Marshal fees for permits and licenses Fees from $22-$100 for 50 categories of permits and licenses. See Note 18    
70-1-29 Routine Water Sample   $20.00 per sample
8.1-3-6 Security Alarm system registration fee This part of the code is not currently enforced. Plans were to outsource this function (tracking, billing, etc), however, bid from single bidder considered too high. $10.00 for initial registration or reinstatement
8.1-3-6.1 Security Alarm unit registration fee - Apartments $1.00 per residential unit if alarm is provided in each residential unit of an apartment
8-3-8 Security alarm administrative inspection service fee   $100.00 if inspection or upgrade report 30 days late
8.1-3-9  Security Alarm False alarm response fee Chapter 8.1 of the County Code is not currently enforced due to canceled plans to outsource. Chapter 8-3 below applies. See Note 19.   Fees from $50-$500 for false alarm from 3rd violation to more than 8 responses
8-3-9(b)  Security alarm Service fee for >2 responses to protected premises  See Note 20.   from $20 for 3rd offense to $150 for eight or greater offenses.
4-14 Real estate tax exemption application   $0.00  
4-14-5 Sanitary tax district tax exemption application   $0.00  
4-15 Rent relief for poor, elderly/grants application   $0.00  
4-18 Solar Energy property tax exemption application   $0.00  
4-19-9 Agricultural, Horticultural or Forestal Real Property exception application   $0.00 subject to roll-back taxes when use changes
4-24-7 Partial Property Tax exemption for certain rehabilitated property   $50.00 non -refundable processing fee with application
4-24-2 Tax Credit District revitalization goal credit partial property tax exemption
68-1-23 Privy permit Not enforced. No permits have been issued for buildings constructed after September 1966  
         
 BUILDING REGULATION FEES
61-1-3  Building code enforcement fees, for plan reviews, permits, inspections, home improvement contractors licenses This section contains fees for over 25 kinds of building-related permits and fees. See Note 21   Base Fee of $56 applies to any permit for which the fee charged would otherwise be less than $56.
61-1-3 Building permit - includes initial plan review and inspections A building permit authorizes only building related construction. Separate electrical, mechanical and plumbing permits are required to perform these functions. $56.00 Base fee or determined by type and extent of work. Reduced fees for multiple permits, etc.
61-1-3 Building code electrical permit See Note 21 $56.00 Fee based on equipment installed with a base fee of $56.
61-1-3 Building code mechanical permit See Note 21 $56.00 Fee based on equipment installed with a base fee of $56.
61-1-3 Building code plumbing permit See Note 21 $56.00 Fee based on equipment installed with a base fee of $56.
61-1-3 Asbestos removal / abatement See Note 21 $56.00 min fee, subject to reduced fees for multiple permits, etc.
61-1-3 Building permit for new buildings, additions or enlargements. See Note 21 $0.054-$.133 per square foot exterior dimensions area
61-1-3 Building electrical, mechanical or plumbing plan resubmiss- ions for new commercial structures and additions to commercial structures See Note 21 $100.00 per review discipline
61-1-3 Building permit for new structure other than building (walls, canopies, signs, etc) 1.5% - 2.5% of estimated cost of structure
61-1-3 Building permit for basement finishing, R-3 and R-4 construction See Note 21 $56.00 per permit
61-1-3 Building permit for demolition of entire structure See Note 21 $56.00 per permit + bond
61-1-3 Building permit for partial demolition for renovation See Note 21 1.50% of demolition cost
61-1-3 Plan examination and processing filing fee See Note 21 50% of building permit fee for new single family residence to be paid at time of application.
61-1-3 Plan examination and processing filing fee See Note 21 35% of building permit fee for commercial work, apartments, etc to be paid at time of application.
61-1-3 Home improvements building permit fee See Note 21 Variable See applicable fees for new buildings, enlargements, repairs and alterations
61-1-3 Modular furniture installation building permit fee See Note 21 2.5% of estimated cost Minimum $112 per floor or portion, est. cost < $10,000
61-1-3 Modular furniture installation building permit fee See Note 21 $250 per floor or portion, if est. cost >= $10,000
61-1-3 Partition erection building permit fee See Note 21 $56.00 in previously unoccupied space in commercial structure with tenant plans under review.
61-1-3 Building/structure removal or relocation building permit fee commercial 1.50% of estimated cost of work
61-1-3 Building/structure removal or relocation building permit fee residential 1.50% of estimated cost of work
61-1-3 Building/structure repair and alteration fee commercial 2.50% of estimated cost of work
61-1-3 Building permit to Re-roof with like materials See Note 21 $56.00 base fee
61-1-3 Building permit to Re-side R3 construction As of 9/15/00, VUSBC no longer requires permits for re-side R4 construction. $56.00 base fee
61-1-3 Building permit to construct swimming pool See Note 21 $56.00 base fee
61-1-3 Building permit for temporary structures See Note 21 $56.00 base fee
61-1-3 Building permit for tenant layouts May be prorated if permitee can prove cost is less than $10,000. 2.5% $25.00 of estimated cost with Min $10,000 cost, Additional for plan review per discipline
61-1-3 Home improvement contractor license application processing fee for contractor - See Note 21 $84.00 per application
61-1-3 Home improvement contractor license application processing fee for contractor salesman $84.00 per application
61-1-3 Home improvement contractor license issuance fee for contractor - See Note 21 $52.00 per application
61-1-3 Home improvement contractor license issuance fee for salesman $52.00 per application
61-1-3 Home improvement contractor license renewal fee See Note 21 $69.00 per application
61-1-3 Home improvement contractor license renewal fee See Note 21 $69.00 per application
61-1-3 Home improvement contractor expired license renewal fee See Note 21 $50 plus renewal fee; may be waived with cause
61-1-3 Home improvement contractor license - maintain inactive state See Note 21 $25 plus renewal fee and bond
61-1-3 Home improvement Class B contractor bond See Note 21 $20,000 plus inactive and renewal fee
61-1-3 Home improvement Class C contractor bond See Note 21 $5,000 plus inactive and renewal fee
61-1-3 Building permit reinspection fee See Note 21 $56 for each rejected inspection requiring reinspection
         
 SEWER SERVICE CHARGES
         
67-1-10-2 Sewer availability charge, nonresidential,   $239.00 per fixture, increasing to $285 in 2003
67-1-10-2 Sewer availability charge, residential, single family detached new installations $4,621.00 per hookup, increasing yearly to $5,504 in FY2003
67-1-10-2 Sewer connection charge, lateral spur   $600.00 per connection
67-1-10-2 Sewer connection charge, residential or community   $6.00 per front foot, $300 min, $600 maximum charge
67-1-10-2 Sewer connection charge, all other   $6.00 per front foot, $600 minimum
67-1-10-2 Sewer service charges   $2.70 per 1000 gallons of water, increasing to $3.04 by FY2003
67-1-10-2  Sewage charge for premises with unfettered water supplies Based on fixture units - See note 22 for extensive tables    
         
PERFORMANCE BOND REQUIREMENTS
9-5-12 (a) Cable franchisee performance bond with application   ? premium cost for $500,000 bond
9-5-12 Cable Franchise performance bond   $500,000.00 after acceptance
61-1-3 Demolition, entire structure, bond posted until after final inspection See Note 21 $500 signature bond
68-1-9 (d) Waste system installer bond   $20,000.00 with application
70-1-8 (a) Well water system installer bond   $1,000 with application
         
109-6-1(b) Solid waste disposal vehicle bond   $2,500.00 per each collection and disposal vehicle
109-4-5 Solid waste collector permit holder vehicle bonding   $10,000.00 per each collection only vehicle
 TAXES AUTHORIZED BY STATE CODE AND PAID TO COUNTY
Added by County during review:        
24.2-523 and 24.2-524 Code of Virginia Election Filing Fees filing fee for declaration of candidacy 2% of one year's salary of the office If no salary - fee of $5
18.2-308 Code of Virginia Concealed Weapon Permit For conducting background investigation of persons applying $50.00
(updated 4/20/03)
Permit valid for 5 years

Updated April 20, 2003


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