Business Taxes

The Town Treasurer/Finance Director administers business licenses and business taxes.

Business Professional Occupational License

All business owners conducting business within the Town of Middleburg, including owners of home-based businesses, are subject to Business Professional Occupational License Tax (BPOL). Business owners are required to register the business with the Town of Middleburg before commencing business operations within the Town limits. Business owners must renew their business license each year by reporting the business’ gross receipts. Both the tax filing and payment are due by the March 1 deadline. Once the Business License tax is paid, a Town of Middleburg Business License is issued as a receipt. 

Business Tangible Personal Property Tax

All owners of business tangible personal property are subject to Business Tangible Personal Property Tax (BPPT) and are required to annually declare for taxation all property such as furniture, fixtures, computer equipment. machinery, tools, and heavy equipment that was located within the Town of Middleburg limits on January 1 of each year. This includes property owned by the business, property owned personally and used in the business on a full- or part-time basis, property received as a gift, property that is leased or rented, and property that is fully depreciated or expensed for for federal tax purposes. Business Tangible Personal Property filings are due to the Loudoun County Commissioner of the Revenue. Business Tangible Personal Property tax is billed and collected by the Loudoun County Treasurer’s Office. For filing questions or assistance with filing, contact the Commissioner of the Revenue’s Office at 703-777-0260. For payment questions or assistance with submitting a payment, contact the Treasurer’s Office at 703-777-0280.

Food and Beverage Tax

The Town of Middleburg requires a Food and Beverage Tax from restaurants, food trucks and other food establishments.

Transient Occupancy Tax 

The Town of Middleburg collects a  Transient Occupancy Tax  from all hotels, motels, short term rentals and Airbnb establishments. 

Utility Tax

The Town of Middleburg collects a Utility Tax for electric and natural gas consumption.