Commissioner of the Revenue

Hurricane Matthew Press Release 101216​​​​​​​​Picture of Philip Jefferson Kellam, Virginia Beach Commissioner of the Revenue

​ ​Virginia Beach Commissioner of the Revenue, Philip J. Kellam, is a publicly elected representative of the people responsible for the just administration of local taxes levied by the government as indicated in the Code of Virginia and Virginia Beach local tax ordinances. If you need assistance with taxes enforced by the commissioner's office, please feel free to call during normal business hours or email the administration division at any time.​​

Duties 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 Department of Motor Vehicles (DMV) customers with vehicle-related issues. You must however, still visit a full-service DMV location for Licensing and ID transactions.

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 What's New?

Business License

Transportation Network Company Partners

T​NC Partners drive for transportation network companies and are considered independent contractors of the TNC company they drive. They must visit the Commissioner of the Revenue’s office for determination of a business license liability. Failure to comply will result in a summons to appear. For more information about obtaining a business license please visit our obtaining a business license webpage.​​​​

​​Person​al Property​​​​​​​​​​​​​ 

Beginning in tax year 2016: Code of Virginia § 58.1-3524​​​​​ allows some United States ACTIVE DUTY MILITARY MEMBERS AND/OR THEIR SPOUSE with  out-of-state legal residency leasing a vehicle to qualify for personal property tax relief.

Personal Property Tax Relief for Active Duty Military Members and/or Spouse leasing a vehicle.

Va. Code § 46.2-100 – Amended Effective date July 1, 2016

​"Pickup or panel truck" means (i) every motor vehicle designed for the transportation of property and having a registered gross weight of 7,500 pounds or less or (ii​) every motor vehicle registered for personal use, designed to transport property on its own structure independent of any other vehicle, and having a registered gross weight in excess of 7,500 pounds but not in excess of 10,000 pounds.” 

 
"Truck" means every mo​tor vehicle designed to transport property on its own structure independent of any other vehicle and having a registered gross weight in excess of 7,500 pounds. "Truck" does not include any pickup or panel truck. This means that there will be a vehicle body type reclassification from “truck” to “pickup or panel truck” if a customer specifies personal use and the vehicle is between 7,501 and 10,000 pounds. Currently, all vehicles over 7,500 pounds are considered trucks regardless of personal or business use.  

 
DMV will notify the owners of “trucks” with a gross weight of 7,501 to 10,000 of this reclassification or change.  In addition, starting in September, renewal notices will require the vehicle owner to indicate a personal or business use designation for every vehicle registered as a truck with a registered gross weight of between 7,501 and 10,000 pounds. 

 ​​​Directions

From the Oceanfront

Take Pacific Avenue South and cross the Rudee Inlet Bridge. Pacific Avenue becomes General Booth Boulevard; General Booth Boulevard becomes Princess Anne Road. Continue through stop light at the intersection of Princess Anne Road and North Landing Road. Turn right onto Courthouse Drive. The Commissioner’s office is located on the left inside City Hall.

From I-264

Take the Independence Boulevard exit 17A toward Princess Anne. Follow the Municipal Center signs south on Independence Boulevard. Stay in the right lane as the road will bear right onto South Independence Boulevard. Proceed until you reach the intersection of South Independence Boulevard and Princess Anne Road. Turn left on Princess Anne Road to the intersection of Princess Anne Road and North Landing Road. Turn right onto North Landing Road. Take the next right onto Courthouse Drive. The Commissioner’s office is located on the left inside City Hall.

From I-64

 Take I-64 to exit 286B, Indian River Road. Continue on Indian River Road. Move to the left lane as the road will bear left to Ferrell Parkway. Follow Ferrell Parkway to Princess Anne Road (South). Follow Princess Anne Road to the intersection of Princess Anne Road and North Landing Road. Turn right onto North Landing Road. Turn right onto Courthouse Drive. The Commissioner’s office is located on the left inside City Hall.

From Rt. 58

Follow signs to I-64 to exit 286B, Indian River Road. Continue on Indian River Road. Move to the left lane as the road will bear left to Ferrell Parkway. Follow Ferrell Parkway to Princess Anne Road (South). Follow Princess Anne Road to the intersection of Princess Anne Road and North Landing Road. Turn right onto North Landing Road. Turn right onto Courthouse Drive. The Commissioner’s office is located on the left in side City Hall ​​​​

 DMV Select

DMV Logo Image 

As a DMV Select Agent, the Commissioner of the Revenue can serve current DMV customers with vehicle related issues, and 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.

Titles

  • 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-issues

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 issuance of a driver license or ID card)​

Returned Checks

  • Full payment
  • Partial payment

Department of Game and Inland Fisheries (DGIF)

  • ​Hunting Licenses
  • Fishing Licenses
  • Temporary boat registrations

EZPass 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 card.​

 Transportation Network Company Partners

​Independent Contractor vs. Employee – What is the difference?


An independent contractor generally provides a service for a company, sets his or her own hours, works out of his or her own office or home (vehicle), does not receive employment benefits from the employer, is paid according to the terms of the contract, and does not receive additional compensation for overtime hours worked. Independent contractors are liable for paying all payroll taxes to Federal, State, and Local Governments.  All independent contractors residing in Virginia Beach who commonly engage in business are subject to a business license tax. ​ 

An employee on the other hand, is generally subject to the business's instruction about when, where, and how to work. The company normally withholds income taxes, social security and Medicare taxes, and pays unemployment taxes, social security and Medicare taxes to the government depending on wages paid to an employee. 

TNC Partners are considered independent contractors of the TNC companies they drive for and must visit the Commissioner of the Revenue’s office for determination of a business license liability. Failure to comply will result in a summons to appear. For more information about obtaining a business license please visit our obtaining a business license webpage.​​​​

 Vacation Property Rentals by Owner

​Renting homes, apartments and rooms on a short-term basis through an online marketplace has become very popular. If you have or are considering renting your home, apartment, or a room on a short term basis (less than 90 days), you are required to register with the Commissioner of the Revenue’s office. During the registration process, a transient lodging tax (trustee tax)​ account is assigned. Owners are required to charge and collect the appropriate amount of lodging tax from guests and remit the collected amount to the city treasurer monthly. 

 
The tax for lodging is eight (8) percent of the total amount paid for lodging, plus an additional flat tax of one dollar ($1.00) for each night the lodger rents. If the rental is located in Sandbridge, the tax rate is nine and one-half  (9.5) percent of the total amount paid for lodging plus an additional flat tax of one dollar ($1.00) for each night the lodger rents.

 
For more information about Vacation Rental Properties, please contact the business license division
or visit the business license web​page.

 
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