Commissioner of the Revenue

 NOTICE:

2018 ​Virg​inia State Tax Forms Delay​​

On February 15, 2019, the Governor signed legislation conforming Virginia's tax laws to the federal Tax Cuts and Jobs Act. The Virginia Department of Taxation will begin processing accelerated refunds on Tuesday, February 19. Virginia Tax will not mail printed forms and instructions until the week of March 25, however, all state tax forms and instructions may be downloaded from the Virginia Tax Website.  

As expected, this has caused a significant delay in processing returns and you should expect a slower turnaround time for refunds. Virginia Tax will process returns in the order they are received  - first in/first out. Once they process your ret​urn, you can use the Where's My Refund web app to get 
up-to-date information about your state income tax return status.

Y​ou may contact the Commissioner of the Revenue's State Income Tax Division​ to have forms mailed to you once we receive them. For more information, please visit the ​ Virginia Tax website​. ​

​​​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 call during normal business hours or send an email anytime. Picture of Philip Jefferson Kellam, Virginia Beach Commissioner of the Revenue

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 visit a full-service DMV location for Licensing and ID transactions.
 ​​

 2019 Business License Renewals Due March 1

​Business License Renewals are due March 1, 2019

Business License  Renewal Forms were mailed in January and are due March 1. Returns not filed by March 1 are subject to penalty and interest. All businesses must be registered with the Commissioner of the Revenue before any business transactions occur.  Visit the Business License webpage​​ for detailed information. Questions concerning business licenses ​can be addressed by calling  the Business License Division at (757) 385-4515.

 2019 Business Property Returns Due March 1

​​Business Property Returns (CR-13s) are due March 1, 2019

Business Property Returns (CR-13s) are mailed in January and are due March 1. All furniture, fixtures, and equipment owned, leased or used to conduct your business must be reported yearly. Detailed information may be found on the Commissioner's Business Property Website. Questions concerning business property and business property returns can be addressed by calling  the Business Property Division at (757) 385-4515.

 Real Estate Tax Exemption Applications Due June 30, 2019
​​​​​​​Applications for real estate tax exemption are taken in the office of the Commissioner of the Revenue, Municipal Center, Building 1, by appointment only from February 1 through June 30.  For details, please visit the Tax Exemption website. 
Revenue Agents will be happy to answer your questions and provide more information by contacting the Taxpayer Assistance Division at (757) 385-4385.

 Driving ​​​Directions
The Commissioner of the Revenue's office is located in City Hall, 2401 Courthouse Drive, Virginia Beach, VA 23456. 
 
​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 Independenc​e 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 inside City Hall ​​​.

 DMV Select
​DMV Logo 

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

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 card.​

 Short-Term Rental Tax
​​​Renting homes, apartments and rooms on a short-term basis through an online marketplace has become very popular. If you currently rent or have rented 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 appropriate lodging taxes from guests and are required to 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 two dollars ($2.00) 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 two dollars​ ($2.00) 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​​.  ​ 
​​​​

 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.  
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​Concerned Citizen Report

Contact Information