Tax Rates

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Real Estate Taxes: $.25/$100

Exemption
0-32,600 100%
32,601-40,800 60%
40,801-51,000 40%

Utility Consumers’ Tax

Electric:
Residential 0.01135/kWh delivered maximum $3 per month
Commercial 0.01115/KWh delivered maximum $10 per month
Industrial 0.01200/kWh delivered maximum $10 per month
Natural Gas:
Residential 0.1891/CCF delivered maximum $3 per month
Commercial 0.07955/CCF delivered maximum $10 per month
Industrial 0.07955/CCF delivered maximum $10 per month

Business Licenses

Over $50,000 gross receipts:
Retail $.20 per $100 gross receipts
Contractor $.10 per $100 gross receipts
Business Services $.23 per $100 gross receipts
Professional Services $.37 per $100 gross receipts
Public Utilities 0.5% of gross receipts
Cable TV $.36 per $100 gross receipts
Wholesalers $.05 per $100 of purchases


Retail Contractor Business Services Professional Services
$30 0-15,000 0-30,000 0-13,040 0-8,100
$35 15,001-20,000 30,001-40,000 13,041-17,400 8,101-10,800
$40 20,001-25,000 40,001-45,000 17,401-21,700 10,801-13,500
$50 25,001-50,000 45,001-50,000 21,701-50,000 13,501-50,000

Peddler: $30
Solicitors: (Chapter 19 of Code) $30 application fee, $30 license fee, need police investigation
Itinerant: $500 
Mobile Food Vendor:  $100

Meals Tax: 6%  in addition to state sales tax of 5.3% 

Hotel Tax: 7%

Cigarette Tax: $.30 per pack of 20 cig.

Verizon Franchise
Right of Way Use Fee: $1.05 per line per month

Cable Franchise Fee: 5% of gross receipts payable quarterly

Cable Access & Facilities Fee: 1.75% of gross receipts payable quarterly

Telecommunication Tax: Effective January 1, 2007 this tax is collected by the Commonwealth and returned to localities based on their June 30, 2006 percentage of telecommunication taxes collected to the total state taxes collected.  This tax is a 5% sales tax on communication services such as telephone services (landline and cellular); cable services and satellite services. Also included is a state E-911 tax of $0.75 per access line and a cable right-of-way fee of $1.05  per access line.