All property, except that specifically exempt, is subject to taxation according to a uniform rate. Arlington levies a supplementary sales tax to food and beverages including alcohol sold by restaurants, caterers, carry-outs, delis, ice cream parlors, food carts, prepared food sellers, pizza and other food deliveries whether consumed on or off-premises. The tax does not apply to grocery items. Arlington levies a tax on charges made by hotels, tourist homes, and motels that offer accommodations on a short-term basis.
Owners of personal vehicles as well as those used for commercial use that are garaged in Arlington are required to file a personal property tax return.
Need Help? Contact our Business Support Team. GRANT 2. Home Business Development Move or Expand a Business Business Taxes Business Taxes and Fees Arlington offers locational advantages for a corporation considering expansion or relocation to office space in the Washington region in terms of tax savings. The following is a brief overview of the most common state and local business taxes that may apply to your business: Commonwealth of Virginia Business Taxes Corporate Income Tax All domestic and foreign corporations registered with the Virginia State Corporation Commission must file a corporate income tax return with the state.
Sales and Use Tax A seller is subject to the sales tax imposed on gross receipts from all retail sales sales made for any purpose other than for resale and leases of tangible personal property equipment, furniture, supplies, etc.
Withholding Tax Employers who pay wages to one or more employees must deduct and withhold state income tax from such wages. Unemployment Insurance Tax Virginia levies an unemployment tax on employers who employ one or more persons for 20 or more weeks in the calendar year. Other business taxes commodities tax, soft drink excise tax, tire tax, forest products tax, etc. For more information, contact the ACPD at To learn more about your rights and responsibilities as an Arlington business owner, email a Business Tax Specialist or call Every individual, partnership, corporation, etc.
They must also collect the retail sales tax, file reports and pay taxes either monthly or quarterly, depending upon the volume of business. For more information, contact:. The employer pays the state tax into a state fund that pays unemployment benefits.
New applications are no longer being accepted through the Permit Center. Instead, they should be emailed to businesstax alexandriava.
NOTE: The assessed business license tax must be paid before a business license will be issued. 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 The Treasury Division accepts cash, check, money order or Discover Card.
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:. 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.
The penalty shall be assessed and paid along with the license tax and shall become a part of the license tax. City Code Section The current year's license tax is computed on that estimate. However, the business must still register with the Permit Center.
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. Businesses engaging in these types of business activity pay the flat license tax listed. 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 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. The business license tax for existing businesses is calculated based on the prior year's gross receipts. However, the business must still register and renew annually.
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:. 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 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:. The following businesses are charged a flat rate in lieu of a gross receipts tax:.
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 business license application, payment by check or money order , and any supporting documentation may also be mailed. 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:. 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. 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. However, the penalty cannot exceed the tax due.
0コメント