Business Taxes

Overview

The form of business you operate determines what taxes you must pay and how you pay them. Please refer to the following tax chart to determine your tax liability schedule.

Taxes - 2023

  • Machinery and Tool Taxes (Effective Rate): $2.05
  • Office Furniture and Fixtures (Based on depreciated value. Not applicable to manufacturing establishments): $4 per $100

Business License Fees

  • Wholesale Merchant: $0.05 per $100
  • Retail Merchant: $0.16 per $100
  • Contractors (Payments made by contractors for Town license fees are credited against the amount of license fees due to Warren County): $0.13 per $100
  • Financial, Real Estate and Professional Services: $0.41 per $100
  • Repair, Personal, Business and Other Services: $0.27 per $100
  • Heat, Light, Power, Telephone and Telegraph Corporations: $0.50 per $100
  • Industrial Utility Bills: 20% on the first 15% of each monthly telephone bill, not to exceed $3

Payments postmarked on or before the deadline(s) will be considered timely. If a payment falls on a Saturday, Sunday or holiday, the due date is moved to the following business day. Warren County accepts payments in person or by mail to: Warren County Treasurer, P.O. Box 1540, Front Royal, Virginia, 22630. Payment is accepted in the form of cash, check or money order. Mastercard and Visa are accepted with a 1.99% convenience fee of the total paid.

Dates to Remember

  • November 1: Dog Tags go on Sale
  • January 31: Dog Tag Deadline
  • March 1: Business Licenses due
  • June 5: First half of Real Estate Tax, first half of Personal Property Tax, and Current Year Vehicle License fees due
  • December 5: Second Half of Real Estate Tax and Second Half of Personal Property Tax due