Calendar & Rates

Calendar

Date	Items
January 31	Renewal of Contractors License
May 1	File Business Personal Property Form File Vehicle Personal Property Form File Tax Relief for Elderly and Disabled File Virginia State Income Tax Return File First Quarter Virginia Estimated Tax
June 15	Quarter Virginia Estimated Tax
September 15	Quarter Virginia Estimated Tax
December 5	Property and Real Estate Taxes
January 15	File Fourth Quarter Virginia Estimated Tax

Property Type	Rates
Real Estate (homes, land, etc.); mobile homes	$0.72 per $100 of assessed value
Vehicles, motorcycles, RVs, trailers, boats	$2.43 per $100 of assessed value
Business Personal Property (furniture, fixtures, etc.)	$1.90 per $100 of assessed value
Machinery and Tools	$1.90 per $100 of assessed value
Merchants' Capital	$0.65 per $100 of assessed value
Aircraft	$0.48 per $100 of assessed value

Tax Type	Rates
Transient Occupancy Tax (Hotel, Motel, B&B, Houses, Condos, Campgrounds)	2% of Gross Receipts (Room Charges Only)
Meals Tax	4% of Taxable Gross Receipts