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 119 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, admission taxes, and motor fuels
merchants' capital taxes
natural resource taxes
motor vehicle license taxes
utility license taxes and consumers' utility taxes
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:
an overview of Virginia's local government taxation
a summary of major 2010 General Assembly legislation affecting local taxes
names, phone numbers, and email addresses of local tax officials
sources of tax revenue for each locality surveyed by the Auditor of Public Accounts
estimated populations of localities as of July 2009
