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City of Manassas, VA
BPOL Rate Schedule
The following tax rates are applicable for gross receipts generated of more than $150,000 (or purchases if a wholesaler).

Nature of the Business Tax Per $100
Wholesale Merchants * $0.05
Contractors $0.10
Retail Merchants $0.12
Repair, Personal, and Business Service Occupations $0.22
Hotels and Motels $0.22
Real Estate Services $0.33
Professional Occupations $0.33
Financial Services $0.35
* Based on gross purchases instead of gross receipts