Commissioner of the Revenue
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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.
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 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 $500.00 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 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