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 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.

 ​​

 What's New?

Business License

SHORT TERM RENTALS: Read the ODU Short-Term Rentals Study​​

​ATTENTION Contractors: File your VA Workers' Compensation Form ONLINE!

Read this WCC Online Filing Brochure.jpg and then easily file online here: www.workcomp.virginia.gov!

​​Transportation Network Company Partners

T​NC Partners drive for transportation network companies and are considered independent contractors. Drivers must visit the Commissioner of the Revenue’s office to determine if a business license is warrant​ed. Failure to comply will result in a summons to appear before the commissioner. For more information about obtaining a business license please visit our obtaining a business license webpage.​​​​

​​Person​al Property​​​​​​​​​​​​​ 

Personal Property Tax Relief (PPTR) Eligibility for Trucks 

Code of Virginia § 58.1-3515 - Tax day January 1

Except as provided under 58.1-3010, and except as provided by ordinance or special act in localities authorized to tax certain property on a proportional monthly or quarterly basis, tangible personal property, machinery and tools and merchants' capital shall be returned for taxation as of January 1 of each year, which date shall be known as the effective date of assessment or the tax day.

Code of Virginia § 46.2-100 – Definitions (amended 7.01.2016)

"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 motor 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.

 

Situs/Tax DateRegistration RequirementsQualify
January 1Vehicle Use = Personal Use
Gross Weight = Less than 10,001 lbs.
Vehicle Type = Light Duty or Panel Van
Body Type = Pickup or Panel
Yes
​​​ ​
Purchased after January 1Vehicle Use = Personal Use
Gross Weight = Less than 10,001 lbs.
Vehicle Type = Light Duty or Panel Van
Body Type = Pickup or Panel
Yes
     
Moved In after January 1Vehicle Use = Personal Use
Gross Weight = Less than 10,001 lbs.
Vehicle Type = Light Duty or Panel Van
Body Type = Pickup or Panel
Yes
     
Updated DMV record after January 1Vehicle Use = Personal Use
Gross Weight = Less than 10,001 lbs.
Vehicle Type = Light Duty or Panel Van
Body Type = Pickup or Panel
No
(Will qualify next tax year)
     
Updated DMV due to titling error Vehicle Use = Personal Use
Gross Weight = Less than 10,001 lbs.
Vehicle Type = Light Duty or Panel Van
Body Type = Pickup or Panel
Yes
If appealed within 30 days of billing 
Will qualify back to date of purchase or 7/1/16
MUST be approved
by the Commissioner of the Revenue

Read the Attorney General Opinion 16-031 dated September 1, 2016.  

 ​​​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 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 in side 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-ZPass 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 is generally subject to the business's instruction about when, where, and how to work. The company normally withholds a percentage of income taxes, social security and Medicare taxes, and also pays a percentage of unemployment taxes, social security and Medicare taxes to the government. 

TNC Partners are considered independent contractors of the company they drive for and must visit the Commissioner of the Revenue’s office to determine if a business license is warranted. Failure to comply will result in a summons to appear before the Commissioner. 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 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 one dollar ($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 one dollar ($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.

 
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