Who needs a business, professional and occupational license (BPOL) in Virginia?

Issued by Your city or county Commissioner of the Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Virginia

The Virginia table lists this for every kind of business.

Most Virginia cities and counties require the BPOL license before opening, and the application asks for the zoning approval and the trade name. Localities also levy a tax on business tangible personal property each year.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Your city or county Commissioner of the Revenue.

Sources and dates

Code of Virginia 58.1-3700 and following; locality BPOL ordinances. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.