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.
| Locality | Month | Year | Tax |
|---|---|---|---|
| Roanoke city | 12 | 2024 | 2778709.01 |
| Salem city | 12 | 2024 | 914368.49 |
| Staunton city | 12 | 2024 | 578905.9 |
| Suffolk city | 12 | 2024 | 1917742.57 |
| Virginia Beach city | 12 | 2024 | 9143992.45 |
| Waynesboro city | 12 | 2024 | 749534.82 |
| Williamsburg city | 12 | 2024 | 629917.06 |
| Winchester city | 12 | 2024 | 1317908.56 |
| Accomack County | 1 | 2025 | 436039.11 |
| Albemarle County | 1 | 2025 | 1822031.62 |
| Alleghany County | 1 | 2025 | 87236.54 |
| Amelia County | 1 | 2025 | 121312.75 |
| Amherst County | 1 | 2025 | 343430.74 |
| Appomattox County | 1 | 2025 | 160225.62 |
| Arlington County | 1 | 2025 | 4087211.82 |
| Augusta County | 1 | 2025 | 654598.82 |
| Bath County | 1 | 2025 | 80696.1 |
| Bedford County | 1 | 2025 | 760043.21 |
| Bland County | 1 | 2025 | 44249.34 |
| Botetourt County | 1 | 2025 | 329076.48 |
| Brunswick County | 1 | 2025 | 88786.17 |
| Buchanan County | 1 | 2025 | 163581.26 |
| Buckingham County | 1 | 2025 | 97110.9 |
| Campbell County | 1 | 2025 | 687042.92 |
| Caroline County | 1 | 2025 | 323817.35 |
| Carroll County | 1 | 2025 | 228737.28 |
| Charles City County | 1 | 2025 | 84978.07 |
| Charlotte County | 1 | 2025 | 75602.86 |
| Chesterfield County | 1 | 2025 | 5990702.72 |
| Clarke County | 1 | 2025 | 143858.64 |
| Craig County | 1 | 2025 | 23497.26 |
| Culpeper County | 1 | 2025 | 840764.98 |
| Cumberland County | 1 | 2025 | 57286.44 |
| Dickenson County | 1 | 2025 | 83294.85 |
| Dinwiddie County | 1 | 2025 | 277947.31 |
| Essex County | 1 | 2025 | 198979.17 |
| Fairfax County | 1 | 2025 | 18373729.56 |
| Fauquier County | 1 | 2025 | 1216844.17 |
| Floyd County | 1 | 2025 | 149830.96 |
| Fluvanna County | 1 | 2025 | 215568.3 |
| Franklin County | 1 | 2025 | 573400.5 |
| Frederick County | 1 | 2025 | 1659403.58 |
| Giles County | 1 | 2025 | 183396.01 |
| Gloucester County | 1 | 2025 | 537346.49 |
| Goochland County | 1 | 2025 | 374839.49 |
| Grayson County | 1 | 2025 | 72153.66 |
| Greene County | 1 | 2025 | 258539.16 |
| Greensville County | 1 | 2025 | 104050.08 |
| Halifax County | 1 | 2025 | 437970.48 |
| Hanover County | 1 | 2025 | 2594927.86 |
| Henrico County | 1 | 2025 | 7115510.15 |
| Henry County | 1 | 2025 | 499085.81 |
| Highland County | 1 | 2025 | 15438.82 |
| Isle Of Wight County | 1 | 2025 | 458995.27 |
| James City County | 1 | 2025 | 1010024.25 |
| King And Queen County | 1 | 2025 | 36367.15 |
| King George County | 1 | 2025 | 364357.68 |
| King William County | 1 | 2025 | 175900.07 |
| Lancaster County | 1 | 2025 | 200993.09 |
| Lee County | 1 | 2025 | 156768.99 |
| Loudoun County | 1 | 2025 | 8181533.82 |
| Louisa County | 1 | 2025 | 540526.11 |
| Lunenburg County | 1 | 2025 | 188327.17 |
| Madison County | 1 | 2025 | 118039.25 |
| Mathews County | 1 | 2025 | 61579.06 |
| Mecklenburg County | 1 | 2025 | 930769.63 |
| Middlesex County | 1 | 2025 | 103830.99 |
| Montgomery County | 1 | 2025 | 1293444.44 |
| Nelson County | 1 | 2025 | 211748.35 |
| New Kent County | 1 | 2025 | 292812.58 |
| Northampton County | 1 | 2025 | 159115.52 |
| Northumberland County | 1 | 2025 | 91931.91 |
| Nottoway County | 1 | 2025 | 166734.68 |
| Orange County | 1 | 2025 | 415622.01 |
| Page County | 1 | 2025 | 229546.8 |
| Patrick County | 1 | 2025 | 141066.06 |
| Pittsylvania County | 1 | 2025 | 322296.18 |
| Powhatan County | 1 | 2025 | 410863.4 |
| Prince Edward County | 1 | 2025 | 346910.9 |
| Prince George County | 1 | 2025 | 321387.06 |
| Prince William County | 1 | 2025 | 7587951.02 |
| Pulaski County | 1 | 2025 | 439012.14 |
| Rappahannock County | 1 | 2025 | 70120.13 |
| Richmond County | 1 | 2025 | 146000.2 |
| Roanoke County | 1 | 2025 | 1285850.1 |
| Rockbridge County | 1 | 2025 | 294723 |
| Rockingham County | 1 | 2025 | 1342828.83 |
| Russell County | 1 | 2025 | 200529.86 |
| Scott County | 1 | 2025 | 169301.36 |
| Shenandoah County | 1 | 2025 | 539392.65 |
| Smyth County | 1 | 2025 | 271107.62 |
| Southampton County | 1 | 2025 | 86938.76 |
| Spotsylvania County | 1 | 2025 | 2209530.79 |
| Stafford County | 1 | 2025 | 1752575.52 |
| Surry County | 1 | 2025 | 73048.61 |
| Sussex County | 1 | 2025 | 112298.83 |
| Tazewell County | 1 | 2025 | 581419.84 |
| Warren County | 1 | 2025 | 532731.34 |
| Washington County | 1 | 2025 | 805722.64 |
| Westmoreland County | 1 | 2025 | 132584.44 |