Commissioner of the Revenue

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

  • Enforce state and local tax laws
  • Receive and audit state and local tax returns
  • Assist Virginia taxpayers with filing state and local tax returns
  • Discover and enroll all persons and property for state and local taxation
  • Assess all local taxes EXCEPT the real estate tax
  • ​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.

The Commissioner of the Revenue and DMV Select are permanently located in the new City Hall Building.

Do you need to drop off paperwork for the Commissioner's office? Use our convenient drop box on the left-hand side at the end of the looped driveway, directly in front of the new building. 

View the location of City Hall: NEW LOCATION MAP.1

 BPOL Minumum License Rate Changes Effective January 1, 2023

Read the amended ordinance adopted by the City Council on December 6, 2022

 Do I have to Schedule an Appointment?

Attention Taxpayers
As of Monday, March 28, 2021, appointments for DMV Select, business licenses, business property,  trust taxes, and personal property are no longer necessary.  Business license applications and renewals may be conducted online at Instructions may be found at

Appointment scheduling will continue for real estate & personal property exemptions,  and income tax assistance. 
Personal property assessment appeals are conducted online at

Call on me at 757.385.4251 if you have questions or suggestions on how I may serve you better.

Phil Kellam, Commissioner

 Online Business License & Trustee Tax Filing and Payment Portal

Acceptance of 2022 business license applications and renewals begins December 15, 2021! 

​The Commissioner's online business license portal is now available for new applicants and established businesses. 

New businesses may enroll and register by completing the business license application online. Once the application is approved, a business account number will be assigned. 

Established businesses can enroll online and associate an existing business account to e-file, renew, make payments, and update business information with ease. 

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

ACH/e-check payments can be made without an additional charge.
Payments to the City Treasurer made by major credit cards require a 2.5% fee or $1.00, whichever is greater.
    • Online payments made before 7:30 p.m. will be processed by the City Treasurer the following business day.
    • Payments made online after 7:30 p.m. will be processed by the City Treasurer within two (2) business days.

For instructions on how to set up a new business license account and submit a new business license application, download this Portal Customer Guide for New Businesses.

For instructions on adding or changing account information for established businesses or filing and paying your business license or trustee taxes, 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.​

 Transient Occupancy "TOT"

​The General Assembly changed the TOT tax code effective October 1, 2022.

Read about the changes that will affect submitting lodging taxes:


TOT on Short-Term Rentals "STRs"

The rental of homes & apartments, and other such property on a short-term basis requires the person engaged in such activity to register with the Commissioner of the Revenue.  Applicants must provide a photo ID and proof of ownership or leasehold interest to register.

If you rent your entire property while not residing there,  you must register with the Commissioner of the Revenue and pay a $50 fee. You must also collect and remit the appropriate TOT from your lodging customers. 

If you reside at the property and rent a portion of your home, you must obtain a business license and collect and remit the appropriate TOT from your lodging customers. 

Failure to register whole-home rentals subjects you to a fine of $500 for EACH DAY the property is offered for rent. 

The tax for lodging is set by Virginia Beach City Council and is 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 10.5% (effective May 1, 2021) of the total amount paid for lodging plus an additional tax of two dollars ($2.00) for each night the lodger rents.

You must register with the Department of Taxation to remit Virginia State Sales Tax if you rent a property without using a real estate company or 3rd party facilitator,

For information on the TOT and STRs, please contact the Business Taxpayers Division at 757-385-4515 or email

 DMV Select

DMV Logo 


Appointments are no longer necessary. Please feel free to walk in.  Customers will be handled on a first-come, first-serve basis. 

Please note, 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. Choose the quick access DMV links in this paragraph or visit DMV's homepage for more information.

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's 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.​

 Report 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 a complainant's information will remain confidential, and the identity will not be disclosed.  

Concerned Citizen Report

 News you can use!

  • New business license thresholds begin January  1, 2023.

2020 & Prior

Covid Guidelines - the Commissioner of the Revenue's office follows CDC guidelines.