Commissioner of the Revenue

Picture of Philip Jefferson Kellam, Virginia Beach Commissioner of the RevenueDuties of the commissioner's office include to:

  • Enforce compliance with state and local tax laws
  • Discover and enroll all persons and property for state and local taxation
  • Assess all local taxes, EXCEPT the real estate tax
  • Assist Virginia taxpayers with filing state and local tax returns
  • Receive and audit state and local tax returns
  • ​Advocate amendment of unjust state and local tax laws
  • Assist the ​Department of Motor Vehicles (DMV) customers with vehicle-related issues.
    • You must visit a full-service DMV location for driver's licenses, IDs, real IDs, Learner's Permits, & Vital Records.

 Restrictions End, Walk-Ins Welcome, Appointments Recommended

Schedule Your Appointment Here.

Attention Taxpayers
Required pandemic protocols ended June 30, 2021. No appointment is necessary, but most taxpayers are continuing to use our online link to reserve appointments. When taxpayers conduct their business online, it creates a safer and more efficient environment for everyone. Thank you for the contributions you make to our city, and for your patience over the past year as we endured disruptions related to COVID-19. Call on me personally at 757.385.4251 if you have questions or suggestions on how I may serve you better.

Phil Kellam, Commissioner

 Appeal 2021 Personal Property Assessments

 VBePay: Business License Portal is Now Available Online for New or Established Businesses!

​The Commissioner's business license portal is now​ available online for new applicants and existing businesses wishing to renew a business license. You are able to make payments and update business information with ease. If you have an existing business, enroll in the portal and associate an existing business account for e-filings or renewals.

If you are a new business applying for a business license online, enroll and associate a new business account for new license applicants, and then register a new business by completing and submitting the business license application. Once the application is approved, a business account number will be assigned.

You will need the following information to enroll and create your business account on the portal:
    • ​Business Account Number
    • Federal ID number or Social Security Number (whichever you used to initially register your business)
    • Zip Code used for your business mailing address​
What can you do on the new online portal after your account is created?
    • Apply for a new business license. (A business license will not be issued until all required documents are submitted.)
    • File your business license renewal.
    • Pay for your business license or business license renewal
    • Pay your outstanding, delinquent business license fees
    • Update your business account mailing address and phone number
    • Notify us if your business is closed or closing.

Payments can be made by ACH/e-check at no charge
Payments can be made by major credit cards with a 2.5% fee or $1.00, whichever is greater.
    • Online payments made prior to 7:30 p.m. will be processed the following business day.
    • Payments made online after 7:30 p.m. will be processed in two (2) business days.

Download this Portal Customer Guide for Business License Application Creation and Submissions to set up a new account and submit a new business license application.

If you have already established an account and would like to add or change account information, locations, or submit a payment,  download this Business Portal Customer Guide.

To go directly to the business license portal, please visit VBePay ​

If you have questions, please contact the Business Taxpayers' Division of the Commissioner of the Revenue's office, Monday through Friday from 8 a.m. to 5 p.m. at 757.385.4515.​

 DMV Select

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Schedule Your Appointment Now at

Please note: The Department of Motor Vehicles limits the type of transactions a DMV Select can process. In certain situations, you may be directed to handle your vehicle transaction at a DMV full-service location. Please consult for more information.

As a DMV Select Agent, the Commissioner of the Revenue can serve current DMV customers with vehicle-related issues, and the Department of Wildlife Resources (DWL), formerly the Department of Game and Inland Fisheries (DGIF) customers with hunting licenses, fishing licenses, and temporary boat registrations. Applicants for a driver's license or personal ID must continue to visit a DMV FULL-SERVICE CENTER. Bringing in completed DMV forms will save you time. Select the quick access DMV links in this paragraph or visit DMV's homepage for more information.

Please note: Documents that provide proof of address, powers of attorney, and death certificates must be originals, not copies.


  • original (with or without liens)
  • substitute
  • replacement
  • title maintenance (change information on title records)
  • revised titles by issuing substitute title

Vehicle Registrations

  • originals
  • renewals
  • transfers
  • re-issue License Plates & Decals
  • ​Order handicapped plates & placards
  • Replace vehicle license plates
  • Transfer license plates
  • Issue new state license plates and license plate decals
  • Issue select special image vehicle license plates
  • Order special image vehicle license plates
  • Order personalized vehicle license plates
  • Accept surrendered license plates for sold or junked vehicles and prorate the personal property tax

Dealer Title and Registration Transactions

  • Complete title and registration transactions for automobile dealers
  • Drop off service available

Address Changes (not involving the issuance of a driver license or ID card)​

Returned Checks

  • Full payment
  • Partial payment

Department of Wildlife Resources (DWR) . . .  formerly, the Department of Game and Inland Fisheries (DGIF)

  • ​Hunting Licenses
  • Fishing Licenses
  • Temporary boat registrations

E-Z Pass On-The-Go Transponders

Other Services Offered:​

  • ​Trip permits
  • Overload permits
  • Transcripts:
  • Vehicle
  • Driver
  • ​​Voter registration applications accepted

DMV Select at the Commissioner's office accepts: Cash, check, credit, or debit cards.​

 Short-Term Rental Tax

The rental of homes, apartments or rooms on a short-term basis requires the person engaged in such activity to register with the Commissioner of the Revenue. The registration process requires that applicants have a photo ID and proof of ownership or leasehold interest.

If you are short-term renting a whole home, you are required to pay a $50 annual registration fee and you must collect and remit the appropriate lodging taxes from your renters. 

If you are short-term renting a portion of your home, you are required to first obtain a business license and you​ must collect and remit the appropriate lodging taxes from your renters. 

Failure to register subjects you to a $500 per day fine for each day property is offered for rent. 

The tax for lodging is 8% (9% effective May 1, 2021) of the total amount paid for lodging, plus an additional flat tax of two dollars ($2.00) for each night the lodger rents. If the rental is located in Sandbridge, the tax rate is 9.5%, (10.5% effective May 1, 2021) of the total amount paid for lodging plus an additional flat tax of two dollars ($2.00) for each night the lodger rents.

If you are renting property on your own without using a real estate company or 3rd party facilitator, you must register with the Department of Taxation to remit Virginia State Sales Tax.

For more information on vactaion rentals properties, please contact the business license division at 757-385-4515 or visit the business license web​page.  ​ ​​​​

 Report Suspected Tax Violations

​​You may complete this form to report a concern or suspicion of  a tax violation regarding an individual's property or business within the City of Virginia Beach. The form may be submitted anonymously by leaving the name, email, and phone number fields blank. Please know, the complainant's information will remain confidential and your identity will not be disclosed.  

Concerned Citizen Report