The Commissioner of Revenue’s Business Tax Division:
- Licenses and assesses a business privilege tax (officially known as the “Business, Professional, and Occupational License” or “BPOL” tax) on all Arlington businesses, including home-based businesses.
- Assesses the business tangible personal property tax on all furniture, computers, fixtures, machinery and tools of all Arlington businesses and ensures that all businesses report their owned and leased equipment in the same uniform manner.
- Assesses the annual Bank Franchise Tax
- Administers custodial taxes such as the County Meals Tax, Transient Occupancy Tax, Cigarette Tax and Short-term Rental Tax. These custodial taxes are collected from customers by businesses and are considered to be held in trust by the businesses until payment to the County.
- Conducts desk audits of all business license tax applications for several factors, including verification of mathematical calculations, review of tax classifications and examination of unusual changes in gross receipts from one reporting year to another.
- Conducts in-depth field audits of selected accounts to ensure that businesses report their gross receipts properly and have the proper tax rate classification.
- Monitors, contacts and assists many new businesses.