2012 Tax Rates
|
Business License
per $100 gross receipts
|
| Professional Occupation |
$ 0.33 |
| Retail Merchants |
$ 0.17 |
| Wholesale Merchants |
$ 0.05 |
| Builders and Developers |
$ 0.13 |
| Contractors |
$ 0.13 |
| Financial Services |
$ 0.33 |
| Real Estate Services |
$ 0.33 |
| Hotels and Motels |
$ 0.26 |
| Repair Services |
$ 0.21 |
| Business Services |
$ 0.21 |
| Personal Services |
$ 0.21 |
| Other Services |
$ 0.21 |
| Peddlers (Flat Fee) |
$500 |
| Mixed Drink License (Flat Fee) |
$200-$500 |
|
Real Estate
Tax Rates per $100 of Assessed Value
|
| Base Rate |
$ 1.209 |
| Fire and Rescue Levies (except for the Town of Quantico) |
$ 0.0744 |
| Gypsy Moth Levy (countywide) |
$ 0.0025 |
|
Personal Property
Tax Rates per $100 of Assessed Value
|
| General Class: vehicles, certain trailers, motorcycles |
$ 3.70 |
| General Class: business equipment, furniture, fixtures |
$ 3.70 |
| Heavy Equipment and Machinery |
$ 3.70 |
| Mining & Manufacturing Tools |
$ 2.00 |
| Mobile Homes |
$ 1.204 |
| Programmable Computer Equipment and Peripherals (Business) |
$ 1.25 |
| Research & Development |
$ 1.00 |
| Aircraft * |
$0.00001 |
| Volunteer Fire & Rescue Members' Vehicle * |
$0.00001 |
| Auxiliary Volunteer Fire & Rescue Members' Vehicle * |
$0.00001 |
| Farmers Machinery and Tools |
$0.00001 |
| Personal Property owned by Certain Elderly and Handicapped Persons * |
$0.00001 |
| Privately owned Recreational Campers & Trailers * |
$0.00001 |
| Van Pool Vans * |
$0.00001 |
| Vehicles Modified for Disabled * |
$0.00001 |
| Watercraft * |
$0.00001 |
| * Due to the low tax rate (.00001) per $100 of assessed value for property tax classifications indicated, no tax bills are generated if the assessed value is $50,000,000 or less. |
|
Solid Waste Management
Annual Fee
|
| Business (per SFE where a SFE = 1.3 tons) |
$ 70.00 |
| Single Family |
$ 70.00 |
| Townhouse |
$ 63.00 |
| Mobile Home |
$ 56.00 |
| Multi Family |
$ 47.00 |
|
Storm Water Management
Annual Fee
|
| Business/Non-Residential (per 1,000 sf of impervious area) |
$ 17.54 |
| Single Family |
$ 36.10 |
| Townhouse |
$ 27.10 |
| Mobile Home |
$ 27.10 |
| Multi Family |
$ 27.10 |
|
Vehicle License Fees
per $100 gross receipts
|
| Professional Occupation |
$ 0.33 |
| Retail Merchants |
$ 0.17 |
| Wholesale Merchants |
$ 0.05 |
| Builders and Developers |
$ 0.13 |
| Contractors |
$ 0.13 |
| Financial Services |
$ 0.33 |
| Real Estate Services |
$ 0.33 |
| Hotels and Motels |
$ 0.26 |
| Repair Services |
$ 0.21 |
| Business Services |
$ 0.21 |
| Personal Services |
$ 0.21 |
| Other Services |
$ 0.21 |
| Peddlers (Flat Fee) |
$500 |
| Mixed Drink License (Flat Fee) |
$200-$500 |
|
Utility Taxes
|
Natural Gas - Consumer Utility Tax
- Residential Users - Minimum Billing Charge $1.60 + $0.06 per CCF not to exceed $3.00 per month.
- Commercial Users - Minimum Billing Charge $3.35 + $0.085 per CCF not to exceed $100.00 per month.
Natural Gas - Local Consumption Tax
- All Users - $.004 per CCF with a consumption ceiling of 500 CCF per state code.
Electricity - Consumer Utility Tax
- Residential Users - Minimum Billing Charge $1.40 + $0.01509 per kWh not to exceed $3.00 per month.
- Commercial Users - Minimum Billing Charge $2.29 + $0.013487 per kWh not to exceed $100.00 per month.
Electricity - Local Consumption Tax
- $0.00038 per kWh from 0 to 2,500 kWh, per state code
- $0.00024 per kWh from 2,501 to 50,000 kWh, per state code
- $0.00018 per kWh in excess of 50,000 kWh, per state code
Telephones (Land Lines/Cellular/E-911)
- The Virginia communications sales and use tax rate is 5% of the amount billed for taxable services. The State E-911 Tax is $0.75 per line.
Miscellaneous Taxes
- Daily Rental Tax - 1% of short term rentals.
- Transient Occupancy Tax - 5% rental of motel/hotel rooms
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