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 Fee​s
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
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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