Commissioner of the Revenue

Picture of Philip Jefferson Kellam, Virginia Beach Commissioner of the RevenueDuties 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 driver's licenses, IDs, real IDs, Learner's Permits, & Vital Records.

The Commissioner of the Revenue's office and the City of Virginia Beach are closed Thanksgiving Day, Thursday, November 26, 2020, and Friday, November 27, 2020.  

The Commissioner's Office is Open to the Public by Appointment ONLY

VIRGINIA BEACH, Va. (July 9, 2020) — The Commissioner of the Revenue's office begins offering Citizens the opportunity to schedule online appointments, beginning Thursday, July 9, 2020.  All visitation to the Commissioner's office is by appointment only. With online appointment scheduling, taxpayers can book an in-house appointment for most services offered at City Hall. We strongly encourage citizens to conduct business online or by phone, email and fax if that is an option. View each division's web page for more information.

Schedule Your Appointment Now http://vb311.force.com/appointmentscheduler.

OR

Scan this QR Code to access the scheduler.

​ ​ ​ ​ ​ ​2PNG.pngArrival Time - Please arrive NO EARLIER than 5 minutes before your appointment time.
Late arrivals may lose their appointment times.
Late is considered more than 5 minutes tardy for a 15-minute appointment and more than 10 minutes tardy for all other appointments.
Limited Entry - Only individuals who are required to be present to carry out a transaction may enter the building.
Face Coverings - Pursuant to the Governor’s Executive Order 63, a face covering is required in all government buildings.
Documentation - Applicants are responsible for providing necessary documents during appointments.

For Driver's Licenses, Real IDs, Learners Permits & Vital Records, visit www.DMVNow.com


Personal Property Appeals are Conducted Online Only. 

          Click here to appeal your assessment.

Business License Trade names & Fictitious names are registered exclusively by the State Corporation Commission. 

               https://scc.virginia.gov/pages/Business-Entity-Names

The Commissioner's office cannot issue a business license with a fictitious name until that name is registered with the SCC. Please select the Business License link in the left margin for more information or go directly to the SCC. 


For more information please contact the Commissioner of the Revenue's office at 757-385-4251 or coradmin@vbgov.com

Click Here for detailed Modified Operating Conditions as a result of the COVID-19 Pandemic.

 VBePay: Business License Portal is Now Available Online for New or Established Businesses!

​The Commissioner's business license portal is now​ available online for new applicants and existing businesses wishing to renew a business license. You are able to make payments and update business information with ease. If you have an existing business, enroll in the portal and associate an existing business account for e-filings or renewals.

If you are a new business applying for a business license online, enroll and associate a new business account for new license applicants, and then register a new business by completing and submitting the business license application. Once the application is approved, a business account number will be assigned.

You will need the following information to enroll and 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?
    • Apply for a new business license. (A business license will not be issued until all required documents are submitted.)
    • File your business license renewal.
    • Pay for your business license or business license renewal
    • Pay your outstanding, delinquent business license 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/e-check at no charge
Payments can be made by major credit cards 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.

Download this Portal Customer Guide for Business License Application Creation and Submissions to set up a new account and submit a new business license application.

If you have already established an account and would like to add or change account information, locations, or submit a payment,  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.​

 Pawnbroker Definition Revision Delayed One Year, until January 1, 2021

The General Assembly has The definition of a "pawnbroker" is revised affecting pawnbrokers and their 2020 business licenses. The 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 registered 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 

DUE TO COVID-19, DMV SELECT AT CITY HALL S OPEN BY APPOINTMENT ONLY FOR MOST VEHICLE-RELATED TRANSACTIONS

Scan the QR code below to make an appointment or Schedule Your Appointment Now at http://vb311.force.com/appointmentscheduler. The Department of Motor Vehicles limits the type of transactions a DMV Select can process. In certain situations, you may be directed to handle your vehicle transaction at a DMV full-service location. Please consult DMVNow.com for more information.

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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. 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-issuesLicense 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 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 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.  
​ 

Concerned Citizen Report