VIRGINIA LOCAL TAX RATES, 2009

Tax Rates is comprehensive

This volume contains detailed information on tax rates in all of Virginia's 95 counties and 39 cities. In addition, there is information for all of Virginia's 36 large towns and for 113 of the remaining 154 smaller towns.

The study is based on an annual survey conducted by the Center for Economic and Policy Studies (CEPS) of the Weldon Cooper Center for Public Service.

Topics include:
  • real property taxes, including special levies
  • tax relief and housing grant provisions for the elderly and disabled
  • personal property taxes including the tax on motor vehicles (the "car tax")
  • business, professional, and occupational license (BPOL) taxes
  • cable television franchise fees
  • cash proffers
  • cigarette and tobacco taxes
  • land-use assessment provisions
  • machinery and tools property taxes
  • restaurant, transient occupancy, and admission taxes
  • merchants' capital taxes
  • natural resource taxes
  • motor vehicle license taxes
  • utility license taxes and consumers's utility taxes, including tax changes resulting from
        deregulation
  • legal document fees
  • recycling and refuse collection charges
  • impact fees
  • water and sewer connection and user fees
  • fiscal information on local websites

  • Tax Rates provides more than just tax rates

    A separate chapter on each tax includes:
  • share of local taxes provided by each tax
  • provisions in the Code of Virginia applicable to the tax
  • in-depth explanations of how taxes are calculated and applied
  • measures of central tendency (mean, median, quartile, etc.)

  • Also included in this volume are:
  • a summary of major 2009 General Assembly legislation affecting local taxes
  • names, phone numbers, and email addresses of local tax officials
  • table showing sources of tax revenue for each locality surveyed by the Auditor of
        Public Accounts
  • estimated populations of localities as of July 2008