CALENDAR YEAR 2004 TAX RATES IN THE WASHINGTON
METROPOLITAN AREA
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Arlington |
City of |
City of |
City of |
Fairfax |
Loudoun |
Pr. William |
City of |
| Tax |
County |
Alexandria |
Falls Church |
Fairfax |
County |
County |
County |
Manassas |
| Local Real Estate Tax Rate |
$0.958 |
$0.995 |
$1.08 |
$0.90 |
$1.13 |
$1.1075 |
$1.09 |
$1.15 |
| Special Taxing Districts |
$.048 - $.375 |
- |
- |
- |
$0.02-$0.20 |
$0.14-$0.30 |
$0.004-$0.28 |
- |
| State Tax Rate |
- |
- |
- |
- |
- |
- |
- |
- |
| Personal Property |
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| Vehicle Rate |
$4.40 |
$4.75 |
$4.71 |
$3.29 |
$4.57 |
$4.20 |
$3.70 |
$3.05 |
| Effective Vehicle Rate |
$3.96 |
$4.75 |
$4.71 |
$3.29 |
$4.57 |
N/A |
$3.70 |
$3.05 |
| Business Rate |
$4.40 |
$4.50 |
$4.71 |
$3.29 |
$4.57 |
$4.20 |
$3.70 |
$3.05 |
| Newly Registered Vehicle Tax
(state) |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
| Local Vehicle Registration-Decal |
$24 |
$25 |
$25 |
$25 |
$25 |
$25 |
$24 |
$25 |
| Car Rental Tax |
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| State |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
| Local |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
4.0% |
1.0% |
4.0% |
| Gasoline Tax |
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| Per Gallon |
$0.175 |
$0.175 |
$0.175 |
$0.175 |
$0.175 |
$0.175 |
$0.175 |
$0.175 |
| Retail Sales |
2.0% |
2.0% |
2.0% |
2.0% |
2.0% |
2.0% |
2.0% |
2.0% |
| Sales Tax |
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| State (see note) |
3.5% |
3.5% |
3.5% |
3.5% |
3.5% |
3.5% |
3.5% |
3.5% |
| Local |
1.0% |
1.0% |
1.0% |
1.0% |
1.0% |
1.0% |
1.0% |
1.0% |
| Meals Tax |
4.0% |
3.0% |
4.0% |
2.0% |
- |
- |
- |
4.0% |
| Transient
Occupancy Tax |
5.25% |
5.5%
plus $1.00 per night/room |
5.00% |
4.00% |
4.00% |
5.00% |
5.00% |
5.00% |
| BPOL |
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| Business Services |
$0.35 |
$0.35 |
$0.36 |
$0.27 |
$0.19 |
$0.17 |
$0.21 |
$0.22 |
| Professionals |
$0.36 |
$0.58 |
$0.52 |
$0.40 |
$0.31 |
$0.33 |
$0.33 |
$0.33 |
| Contractors |
$0.16 |
$0.16 |
$0.16 |
$0.16 |
$0.11 |
$0.13 |
$0.13 |
$0.10 |
| Retail |
$0.20 |
$0.20 |
$0.19 |
$0.20 |
$0.17 |
$0.17 |
$0.17 |
$0.10 |
| Repair Services |
$0.35 |
$0.35 |
$0.36 |
$0.27 |
$0.19 |
$0.16 |
$0.21 |
$0.22 |
| Recordation Tax |
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| State (see note) |
$0.15 |
$0.15 |
$0.15 |
$0.15 |
$0.15 |
$0.15 |
$0.15 |
$0.15 |
| Local (see note) |
$0.05 |
$0.05 |
$0.05 |
$0.05 |
$0.05 |
$0.05 |
$0.05 |
$0.05 |
| Grantor's Tax |
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| State |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
| Local |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
$0.50 |
| Bank Stock Tax |
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| State |
$0.20 |
$0.20 |
$0.20 |
$0.20 |
$0.20 |
$0.20 |
$0.20 |
$0.20 |
| Local |
$0.80 |
$0.80 |
$0.80 |
$0.80 |
$0.80 |
$0.80 |
$0.80 |
$0.80 |
| Cigarette Tax, per 20
Cigarettes |
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| State (see note) |
$0.025 |
$0.025 |
$0.025 |
$0.025 |
$0.025 |
$0.025 |
$0.025 |
$0.025 |
| Local |
$0.05 |
$0.50 |
$0.50 |
$0.50 |
$0.05 |
- |
- |
$0.50 |
| Utility
Tax on Commercial Users |
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| Electricity |
$1.15 plus $0.004989/kWh |
$0.97 plus $0.004610/kWh |
$0.92 plus $0.004807/kWh |
$1.72 plus $0.010112/kWh max=$75.00 |
$1.15 plus $0.00594/kWh max=$1,000 |
$0.005393/kWh max=$72.00 |
$2.29 plus $0.013487/kWh max=$100.00 |
City owned |
| Telephone - Land Line |
- |
25% /1st $150 |
20%,1st $50 |
15% /1st $500 |
22.2%/1st$1600 |
8% /1st $900 |
20% /1st $500 |
20% of first $500 |
| Cellular |
- |
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10% to
max $3.00/month |
10% to
max $3.00/month |
9%/1st $30 |
10% to
max $3.00/month |
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| Gas |
$0.845 plus $0.05017/CCF |
$1.42 plus $0.050213/CCF |
$0.676 plus $0.04098/CCF |
$1.27 plus $0.05295/CCF max=$75.00 |
$0.845 plus $0.04794/CCF max=$300 |
$0.676 per mo. +
$0.0304/CCF max=$72.00 |
$3.35 plus $0.085/CCF max=$100.00 |
$4.65 plus
$.06/CCF max$100 |
| Water |
- |
15% /1st $150 |
8% |
15% /1st $500 |
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- |
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City owned |
| Utility Tax on Residential
Users |
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| Electricity |
- |
$1.12 plus $0.12075/kWh max=$2.40 |
$0.70 plus $0.007535/kWh max=$5.00 |
$1.05 plus $0.01136/kWh max=$2.25 |
$0.56 plus $0.00605/kWh max=$4.00 |
$0.006804/kWh max=$2.70 |
$1.40 plus $0.01509/kWh max=$3.00 |
City owned |
| Telephone - Land Line |
- |
25% on local |
10% /1st $50 |
15% /1st $15 |
22.2%/1st $50 |
9% /1st $30 |
20% /1st $15 |
20% of first $15 |
| Cellular |
- |
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10% to
max $3.00/month |
10% to
max $3.00/month |
9%/1st $30 |
10% to
max $3.00/month |
10% to
max $3.00/month |
| Gas |
- |
$1.28 plus $0.124444/CCF max=$2.40 |
$0.70 plus $0.0039/CCF max=$5.00 |
$1.05 plus $0.05709/CCF max=$2.25 |
$0.56 plus $0.05259/CCF max=$4.00 |
$0.63 per mo. +
$0.06485/CCF max=$2.70 |
$1.60 plus $0.06/CCF max=$3.00 |
$2.45 plus
$.027/CCF max$3 |
| Water |
- |
15% /1st $15 |
10% /1st $50 |
15% /1st $15 |
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- |
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| Estate Tax |
$0.33 |
- |
- |
- |
- |
- |
- |
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| E-911 Tax, Per Line, Per Month |
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| State |
- |
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| Local |
$3.00 |
$0.50 |
$1.00 |
$0.88 |
$2.50 |
$2.00 |
$1.75 |
$1.75 |
| Wireless E-911 Tax |
- |
- |
- |
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| NOTES |
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| REAL
ESTATE TAX RATE: Virginia
jurisdictions tax on 100% of each $100 of assessed valuation each year. In Arlington, there are two special taxing
districts that add to the base rate for funding sanitary sewer lines. There is also one special taxing district
in the Rosslyn business district to fund additional services and programs
within the district's boundaries. In
Alexandria one cent ($0.01) of the real estate tax rate goes to fund the
acquisition of open space. In
Fairfax, Prince William and Loudoun counties, special taxing districts add to
the base rate for funding items which may include: community centers, leaf collection, gypsy moth control, fire
and rescue, and roads. Two of Loudoun
County's special tax districts are County-wide (for gypsy moth & fire and
rescue) which adds $0.0768 to the base tax rate (fire and rescue does not
apply to Town of Quantico). |
| EFFECTIVE
VEHICLE PERSONAL PROPERTY TAX RATE COMMERCIAL AND CONSUMER: Vehicles in Arlington County and Loudoun
County are assessed using the average
loan value from the N.A.D.A. Used Car Guide. Other neighboring jurisdictions use the average trade-in
value. This results in a lower
assessment (about 10% less ) for vehicles or an effective rate in Arlington
of approximately $3.96 and $3.78 in Loudoun County. All vehicles including those of businesses are included in this
category. In Alexandria the vehicle
rate for the physically disabled is $3.55. |
| BUSINESS
TANGIBLE PERSONAL PROPERTY: The City
of Alexandria and Counties of Loudoun and Prince William charge rates of
$4.50, $2.75 and $2.00 respectively for machinery and tools. In addition, Prince William County has
other rates: the tax rate for
Programmable Computer Equipment and Peripherals rate is $1.25; Research and
Development rate is $1.00. |
| LOCAL
VEHICLE REGISTRATION: Effective for
tax years beginning July 2000, Arlington County charges an annual decal fee
of $24 for all applicable motor vehicles. |
| CAR
RENTAL: Effective July 1, 1992, the
add-on portion of the Virginia car rental tax was increased from 2.5% to 4.0%
of gross proceeds. |
| SALES
TAX: On June 3, 2004 the Governor
sign HB 5018 which is the revenue budget for the FY 2004 - FY 2006
biennium. As part of this bill, the
sales tax was increased 1/2 percent from 3.5% to 4.0%. One-half of this rate change will go to
the Schools in the various jurisdictions.
This new state sales tax rate will not become effective until September
1, 2004. |
| MEALS
TAX: The meals tax is paid in
addition to sales tax. In 1991,
Arlington instituted a 4% restaurant meals tax on most prepared foods offered
for sale. |
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| TRANSIENT
OCCUPANCY TAX: This tax is paid in
addition to sales tax. In 1991,
Arlington County approved a 0.25% increase on the total room rate, dedicating
proceeds to the Travel and Tourism Promotion Fund. In addition to the tax, Alexandria charges $1.00/room/day. Loudoun County charges 5.0% of which 2.0%
goes to the General Fund and 3.0% goes to the TOT Fund. |
| BPOL
TAX: For CY 1997 Virginia
jurisdictions changed the BPOL thresholds to comply with state law so that
businesses with gross receipts under $10,000 would not pay BPOL tax, and
businesses with gross receipts between $10,000 and $100,000 would pay a flat
fee of $50 or less. Beginning CY
2001, the date for filing changes from January 31 to March 1. Effective January 1, 2001, the BPOL on
electric and natural gas is eliminated and replaced with a consumption tax. |
| RECORDATION TAX: The tax rate is per $100.
In Virginia, localities can impose a tax of up to one third of the
state rate. The state adopted an
increase to the state recordation tax for the FY 2004 - FY 2006
biennium. The state rate will
increase from $0.15 per $100 of recorded value to $0.25 effective September
1, 2004. Arlington's rate will
automatically increase to $0.0833 (1/3 of the state rate) when the state's
rate becomes effective. |
| GRANTOR'S
TAX: This is a tax on the grantor and
is imposed at a rate of $1.00 per $1,000.
In Virginia, both the state and the locality receive 50% of the tax. |
| BANK STOCK TAX: This is a franchise tax on the net capital gains of banks and
trust companies. In Virginia, the
rate is $1.00 per $100 of taxable value as of January 1. In Northern Virginia, localities receive
80% of this collection and the State receives 20%. |
| CIGARETTE
TAX: On June 3, 2004 the Governor signed HB 5018 which is the revenue budget
for the FY 2004 - FY 2006 biennium.
As part of this bill, the state increased the state imposed cigarette
tax from $0.025 to $0.20 effective September 1, 2004; and will increase to
$0.30 effective July 1, 2005. |
| UTILITIES
TAX: Arlington County's and City of
Alexandria's commercial users pay a 4.5% tax for interruptible gas
service. Fairfax County's commercial
interruptible gas users pay a 4.5% tax on the first $6,667 of monthly
bill. |
| ESTATE
TAX: In Arlington County, the estate
tax is added to the existing State Estate Tax, and is charged for the
processing of estates by the Circuit Court Clerk's Office. |
| E 911 TAX:
This tax is charged on applicable telephone lines at a monthly
rate. Proceeds in Virginia can only
be used for the operation and maintenance of the E-911 system, including the
cost of dispatchers. Effective for FY 2005, Arlington's rate increased from $1.75 to $3.00 with the incremental
increase going to fund the debt service and equipment upgrades in the new
Emergency Operations Center. The
state of Virginia assesses an E-911 tax on a wireless phones of $0.75/phone. |
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