Commissioner of the Revenue

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​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 the ​Department of Motor Vehicles (DMV) customers with vehicle-related issues.
    • You must visit a full-service DMV location for Licensing and ID transactionDear Taxpayer:

Commissioner's Latest News: 

March 26​, 2020

Important Information Regarding Virginia's State Income Tax Payment Deadlines: Income Tax Payment Extension and Penalty Waiver in Response to the COVID-19 Crisis 

Virginia Tax has announced​ that any income tax payments due during the period from April 1, 2020, to June 1, 2020, can now be submitted at any time on or before June 1, 2020, without penalty. As a result, Virginia Tax will automatically waive any late payment penalties that would otherwise apply so long as full payment is made by June 1, 2020. If full payment of the amount owed during the period is not made by June 1, 2020, this penalty waiver will not apply, and late payment penalties will accrue from the original date that the payment was due.

Interest will continue to accrue from the original due date of such payment. Therefore, taxpayers who are able to pay by the original due date are encouraged to do so. Taxes eligible for this payment extension and penalty waiver include individual, corporate, and fiduciary income taxes, as well as any estimated income tax payments that are required to be paid to Virginia Tax during this period.

Please note that this does not provide a filing extension. To avoid any late filing penalties that may apply, taxpayers that utilize the aforementioned payment extension are still required to file income tax returns by the relevant due dates. However, if you are unable to file by such due dates, Virginia offers automatic filing extensions to all taxpayers for up to 6 months (or 7 months in the case of certain corporations). No application is required to file an extension. Please see the Virginia Tax website for more information. If you decide to take advantage of Virginia’s automatic filing extension, please be sure to make an extension payment by June 1, 2020, to avoid late payment penalties or extension penalties, as applicable.
More information can be found on the Department of Taxation's website in Tax Bulletin 20-4 and in the Laws, Rules, and Decisions section of the website.  

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March 20, 2020 - updated March 26, 2020​

Commissioner of the Revenue waives late filing penalties for meals, lodging & admission taxes in response to the COVID-19 outbreak.


The commissioner of the revenue will waive late filing penalties on meals, lodging, and admissions taxes until May 2 or until further notice of another extension. Commissioner Kellam proposed a resolution on March 17, 2020, for City Council’s consideration to address late filing and payments associated with these taxes. Stay tuned to www.vbgov.com/cor for updates. 

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March 16, 2020 - Updated March ​​27, 2020​

At 5 p.m. Monday, March 16, 2020, the commissioner of the revenue’s office​ in City Hall will suspend all public access. I intend to maintain this status until further notice. Considering the recent developments related to the COVID-19, I am implementing modified operating procedures to efficiently provide services via the internet, telephone, USPS, and courier. I am making these adjustments in the interest of our public health and the health and operational integrity of my staff. I strongly believe this adjustment is necessary to address this public health dilemma. 

Sincerely,

Philip J. Kellam

Commissio​ner of the Revenue

Download this document for details regarding our modified operating conditions: 

COR MODIFIED OPERATING CONDITIONS EFFECTIVE MARCH 17, 2020.pdf

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 Business License Renewals & Payments and Business Property Filing Due March 1

​Existing businesses may use the new online portal to renew after registering. New businesses must register in person. If you need assistance, please call Business Taxpayers at 757.385.4515 or email business@vbgov.com​​.​

 VA State Income Tax Returns Due May 1, 2020. Assistance is available!

​​My office is able to assist with Virginia State Income Tax Returns.  Look on the State Income Tax webpage​ for more information or please call Taxpayer Assistance at 757.385.4483 or email stincome@vbgov.com

 Applications now being Accepted for Real Estate and Personal Property Tax Relief

Year 2021 real estate applications and requalification questionnaires are due June 30, 2020. Year 2020 personal property vehicle & mobile home applications and requalification questionnaires are due June 30, 2020. First time applicants who feel they may qualify must contact the Commissioner of the Revenue to schedule an appointment.

Telephone: 757.385.4385 • Fax: 757.427.1589 • REQ@vbg​ov.com

 VBePay: Business License Renewal Portal is Now Available Online!

​The Commissioner's business license portal is now​ available online for existing businesses wishing to renew a business license. You are able to make payments and update business information with ease. The first step in doing so i​s to create a business account.

You will need the following information to 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?
  • File your business license renewal
  • Pay for your business license renewal
  • Pay your outstanding, delinquent business 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/echeck at no charge
Payments can be made by major credit card 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.

​​​​At this time, only current businesses can utilize the portal. ​

New businesses are required to register in person.​

​​If you are already an established business wishing to renew for 2020, please set up a business account on the portal. Visit VBePay ​

Download the Business Portal Customer Guide to assist in the setup of your business account.

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.​

 Assumed, Fictitious & Trade Name Registrations: Process Change Begins January 1, 2020

​The State Corporation Commission will exclusively register and record assumed/fictitious/trade names beginning January 1, 2020. ​​
The Clerk of the Circuit Court and the Commissioner of the Revenue's office are unable to register trade names/fictitous names at all. You must register with the State Corporation Commission prior to receiving a copy of your business license. 

 Extension of Pawnbroker Definition Revision Delayed for One Year, until January 1, 2021

The General Assembly has The definition of a "pawnbroker" is revised affecting pawnbrokers and their 2020 business licenses. License shall only be issued to "natural persons",  effective January 1, 2020.  ​Licenses will no longer be issued to corporations, partnerships, limited liability companies, or any other legal entity other than a natural person.  A letter to all currently registerd pawnbrokers has been sent explaining the updated code and what to do to comply with the update.  You may also read the letter and the new code here:  Pawnbroker Natural Person Information  

​Read the following information regarding the change:  ​​​Extension of Pawnbroker Definition Change Delayed until 01-01-2021


 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

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 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.

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.  
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Concerned Citizen Report