Business, Professional and Occupational License Tax (BPOL)

The Town requires persons engaged in any business, trade, profession, occupation or calling to apply for a license for each such business.

New Businesses:

The following general highlights of our ordinance are provided for your information.

A new business which has not been in operation within the corporate limits of Culpeper for one calendar year shall be taxed on estimated gross receipts or purchases of the business between the date of beginning business until a full year of business is completed.The minimum fee is $30. Subsequent years' taxes will be based on the prior year's gross receipts.

Renewal of Existing Annual Licenses:

Applications are mailed as soon after January 1st each year as practical. Completed applications are due on or before March 1st. Invoices are mailed upon receipt of the renewal forms from business owners and payment is due on or before May 1st to avoid a 10% penalty.

Business Classifications:

The State's guidelines are used in classifying most businesses in one of the following four major classifications as well as levying tax rates based on the State's maximum rate for each category:

	Rate Ceilings per $100 of Gross Receipts
	Town	State
1. Contractor	$.10	$.16
2. Retail Sales	$.13	$.20
3. Financial, Real Estate and Professional Services	$.36	$.58
4. Repair, Personal, Business and Other Services	$.23	$.36

For businesses engaged in more than one type of activity, additional licenses may be required.

Special Categories:

Additional information should be sought from the Town Clerk's Office for any of the following classifications:

• Alcoholic beverage manufacturer, distiller, winery, brewery, bottler and sales
• Automobile graveyard and junk dealers
• Carnivals, Circuses and sideshows
• Flea markets
• Non-resident businesses
• Dealers in precious metals
• Public entertainment, dance halls
• Public service corporations
• Solicitors
• Peddlers and Itinerant Merchants
• Photographers
• Wholesale Merchants