Current Tax Rates

Real Estate Tax Rate 

$0.45 per $100 of assessed value of Real Estate (including minerals), Public Service Utilities Real Estate, and Manufactured Homes

Personal Property Tax Rate

$3.95 on all Personal Property and Public Service Personal Property, with the exception of a levy of $3.80 for Motor Homes and Campers and Other Non-Motorized Pull Behind Recreational Trailers $3.20 on vehicles that are for hire and receive an apportioned tax

Machinery & Tools Tax Rate

$3.20 per $100 of assessed value.  Effective rate is $.80

Meals Tax Rate

Four percent (4%) of total cost of prepared food.

Transient Occupancy Tax Rate

Two percent (2%) of total amount paid for lodging per room, per night in hotel, excluding any other taxes levied thereon

Business, Professional and Occupational License (BPOL) Tax Rates

All businesses with gross receipts under $100,000 are exempt from tax and subject to license fee only ($20, $30 or $40).

Businesses with gross receipts of $100,000+ are taxed as follows

Contractors $0.1304 per $100 of gross receipts;

Professional Service $0.4281 per $100 of gross receipts; 

Retail Sales $0.1654 per $100 of gross receipts;

Wholesale $0.0340 per $100 of gross purchases; and

Personal Service & Repair $0.2967 per $100 of gross receipts.

Contact Us

  1. Commissioner of the Revenue's Office

    Michele Roakes
    Commissioner

    85 Carden Lane
    Suite C
    Rustburg, VA 24588
     
    (434) 332-9518

    Email


  2. Treasurer's Office

    Manda Witkowski, Treasurer

    Manda R. Witkowski
    Treasurer

    85 Carden Lane
    P.O. Box 37
    Rustburg, VA 24588
     
    (434) 332-9590*
    *Tax information can be discussed over the phone after we verify the taxpayer's identity; however, our office does not accept payments over the phone.
     
    Email