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Tax Rates and Due Dates

Important Due Dates

January 15

March 1

April 1

May 1

June 15

June 25

September 15

December 5

Please Note: If the above date falls on a weekend or a holiday, then the deadline is automatically extended to the next business day. Payments postmarked on the due date are considered timely.

Current Tax Rates

Tax Category Rates
Real Estate (homes, land, mobile homes, etc.) $0.78 per $100 of assessed value
Vehicles, motorcycles, RV's, trailers $4.00 per $100 of assessed value
Business Personal Property (furniture, fixtures, tools, etc.) $4.00 per $100 of assessed value
One (1) qualifying vehicle owned by a Disabled Veteran $1 per $100 of assessed value
Boats $0.000000001 per $100 of assessed value

Business License Fees & Tax Rates

Business License Fees - Gross Receipts under $100,000

Gross Receipts Fee
$0 to $4,000 $1.00
$4,001 to $25,000 $30.00
$25,001 to $100,000 $50.00

Tax Rates based upon the classification of the business

Gross Receipts $100,001 and Over (Rate Per $100)

Business License Classifications Tax Rates over $100,001
Contractor $0.16 per $100 of Gross Receipts
Financial  $0.58 per $100 of Gross Receipts
Personal and Business Services $0.36 per $100 of Gross Receipts
Professional $0.58 per $100 of Gross Receipts
Real Estate $0.58 per $100 of Gross Receipts
Retail Merchant $0.20 per $100 of Gross Receipts
Utilities 1/2 of 1% per $100 of Gross Receipts
Wholesale Merchant $0.05 per $100 of Gross Receipts/Purchases

Flat Fees

Flat fees are additional fees assessed to certain businesses, which is separate from the Business License Fees or Taxes. Not all are stated. 

Business License Classifications Tax Rates over $100,001
Amusement Operators - $100 - $200 Museum License - $10
Banquet License - $15 Retail Wine and Beer - $37.50
Private/Non-Profit/Mixed Beverage - $350 Winery License - $50
Brewery License - $100 Pawnbrokers License - $50
Distillery License - $1000 Transfer Fee - $25
Mixed Beverage - $200 - $800 Going out of Business Permit - $65

State and York County Assessed Consumer Taxes

Tax Type Amount Submitted to:
Sales & Use Tax 7% of nightly charge Virginia Department of Taxation
Prepared Food and Beverage Tax 4% of gross receipts Commissioner of the Revenue
Transient Occupancy Tax 5% of nightly charge Commissioner of the  Revenue
$2 Room Tax $2 charge per guest room per night Commissioner of the Revenue

Individual Income Tax Rates

Virginia Taxable Income Your Tax Is Of Excess Over
$3,000 and under 2%  
$3,001 - $5,000 $60 plus 3% $3,000
$5,001 - $17,000 $120 plus 5% $5,000
$17,000 +  $720 plus 5.75% $17,000