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Local Option Sales Tax

Any city and county may levy a general retail sales tax at the rate of one percent to provide revenue for the locality’s general fund. All local sales tax moneys collected by the localities are paid into a state treasury special fund. The State collects and distributes this Local Option one percent Sales and Use Tax, as provided under the Code of Virginia §58.1-605 and §58.1-606. Actual distributions are made monthly to every county and city based on the locality in which the tax was collected. The amounts are recorded in the Local Option Sales Tax report.

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Locality Month Year Tax
Franklin County 3 1999 211200.43
Frederick County 3 1999 323461.71
Giles County 3 1999 81801.35
Gloucester County 3 1999 150886.43
Goochland County 3 1999 74715.99
Grayson County 3 1999 30359.43
Greene County 3 1999 36152.75
Greensville County 3 1999 21460.02
Halifax County 3 1999 192303.76
Hanover County 3 1999 752515.34
Henrico County 3 1999 3489478.5
Henry County 3 1999 308042.04
Highland County 3 1999 7879.52
Isle of Wight County 3 1999 161913.38
James City County 3 1999 419304.7
King and Queen County 3 1999 7782.12
King George County 3 1999 34123.42
King William County 3 1999 42009.06
Lancaster County 3 1999 73315.22
Lee County 3 1999 66315.22
Loudoun County 3 1999 1915548.3
Louisa County 3 1999 63774.02
Lunenburg County 3 1999 28219.99
Madison County 3 1999 44957.65
Mathews County 3 1999 22762.72
Mecklenburg County 3 1999 214547.8
Middlesex County 3 1999 33354.64
Montgomery County 3 1999 535496.72
Nelson County 3 1999 47697.48
New Kent County 3 1999 36515.71
Northampton County 3 1999 56053.14
Northumberland County 3 1999 28957.89
Nottoway County 3 1999 80382.67
Orange County 3 1999 85186.63
Page County 3 1999 61200.81
Patrick County 3 1999 54408.17
Pittsylvania County 3 1999 109932.18
Powhatan County 3 1999 52299.28
Prince Edward County 3 1999 177760.11
Prince George County 3 1999 66697.58
Prince William County 3 1999 2163553.7
Pulaski County 3 1999 165168.18
Rappahannock County 3 1999 20732.5
Richmond County 3 1999 127208.96
Roanoke County 3 1999 528459.96
Rockbridge County 3 1999 113634.26
Rockingham County 3 1999 255615.5
Russell County 3 1999 98583.27
Scott County 3 1999 102102.38
Shenandoah County 3 1999 177496.65
Smyth County 3 1999 154861.18
Southampton County 3 1999 48623.63
Spotsylvania County 3 1999 561922.77
Stafford County 3 1999 317262.82
Surry County 3 1999 15431.45
Sussex County 3 1999 48540.87
Tazewell County 3 1999 325560.6
Warren County 3 1999 137067.41
Washington County 3 1999 357883.29
Westmoreland County 3 1999 40782.67
Wise County 3 1999 195249.72
Wythe County 3 1999 177785.57
York County 3 1999 343093.38
Alexandria city 3 1999 1565648.5
Bedford city 3 1999 72077.95
Bristol city 3 1999 269530.06
Buena Vista city 3 1999 17226.78
Charlottesville city 3 1999 538577.26
Chesapeake city 3 1999 1782787.1
Colonial Heights city 3 1999 423804.41
Covington city 3 1999 89417.24
Danville city 3 1999 513365.71
Emporia city 3 1999 82173.21
Fairfax city 3 1999 775977.99
Falls Church city 3 1999 238811.91
Franklin city 3 1999 98692.55
Fredericksburg city 3 1999 577922.45
Galax city 3 1999 141785.55
Hampton city 3 1999 1007468.5
Harrisonburg city 3 1999 606374.96
Hopewell city 3 1999 120481.69
Lexington city 3 1999 47340.36
Lynchburg city 3 1999 884200.34
Manassas city 3 1999 278261.35
Manassas Park city 3 1999 93294.55
Martinsville city 3 1999 185679.85
Newport News city 3 1999 1276597.8
Norfolk city 3 1999 1989115.4
Norton city 3 1999 102251.9
Petersburg city 3 1999 208823.98
Poquoson city 3 1999 20157.18
Portsmouth city 3 1999 351010.49
Radford city 3 1999 62920.58
Richmond city 3 1999 2389373.9
Roanoke city 3 1999 1429428
Salem city 3 1999 382611.94
Staunton city 3 1999 244987.91
Suffolk city 3 1999 269782.35
Virginia Beach city 3 1999 2846112.1
Waynesboro city 3 1999 171956.12