Current Tax Rates
Fauquier County Tax Rates are per $100 in Assessed Value
| Real Estate $0.725 Base $0.035 Fire & Rescue Levy $0.005 Conservation Easement Fund Village of Marshall Street Light Levy |
$0.765 $0.005 |
| Tangible Personal Property | $4.65 |
| Machinery and Tools | $4.65 |
| Motor Home/Campers/Boats | $1.50 |
| Buses with 30 or more passengers | $1.00 |
| Fire & Rescue Volunteer Vehicle | $0.25 |
| Handicap Equipped Vehicles | $0.05 |
| Aircraft | $0.001 |
| Mobile Home | $0.765 |
Business License Tax Rates
TAX RATES FOR CLASSIFIED BUSINESSES GREATER THAN $100,000 (Contractors -$25,000)
License Category |
Rate per $100 |
| Builder Developer, Contractors | $0.085 |
| Amusement; Coin, Precious Metals and Gem Dealers; Money Lenders; Retail | $0.10 |
| Business Service; Hotels and Motels; Mineral Extraction; Personal Service; Repair Service | $0.1870 |
| Professional; Consultants; Research and Development other than those defined in Section 12.1-2; Other Specialized Occupations | $0.2975 |
| Research and Development (contracts issued under Federal Acquistion Regulations (FAR) by 48 C.F.R.31.205-18) | $0.03 |
| Public Service Corporation | 1/2 of 1% of G.R. |
| Wholesale Merchant; Wholesale Peddlers (rate based on gross receipts) | $0.0425 |
Other Flat Fee Licenses
License Category |
Flat Rate |
| Bondsmen | $150.00 |
| Carnivals and Circuses (each performance) | $50.00 |
| Coin Operated Machines: Ten or more (selling, leasing or renting) | $200.00 |
| Coin Operated Machines: Under ten (selling, leasing or renting) | $150.00 |
| Fortune Tellers; Clairvoyants; Practitioners of Palmistry | $500.00 |
| Savings & Loan | $50.00 |
| Industrial Loan Associations | $500.00 |
| Peddlers and Itinerant Merchants | $500.00 |
| Permanent Coliseums, Arenas, Auditoriums | $1,000.00 |
| Out of State Photographers | $30.00 |
| Beer Wholesale* | $75.00 |
| Wine Wholesale* | $50.00 |
| Beer & Wine on premises of Hotel, etc.* | $37.50 |
| Retail Beer & Wine off premises* | $37.50 |
| Retail Beer for Hotel, etc.* | $25.00 |
| Retail Beer off premises* | $25.00 |
* NOTE: Beer & Wine licensee to present State Beer & Wine Certificate prior to license issue. |
|
Date Last Modified: 10/16/2009