Business Taxes

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

Tax TypeTax Rate
Machinery and Tool Taxes (Effective Rate)$2.05
Office Furniture and Fixtures (Based on depreciated value - not applicable to manufacturing establishments)$4 to $100


Business License Fees

BusinessLicense Fee
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 $100
Heat, Light, Power, Telephone and Telegraph Corporations$.005 per $100
Industrial Utility Bills20% on the first 15% of each monthly telephone bill, not to exceed $3


Payments

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, VA 22630

Warren County Treasurer
220 N Commerce Avenue
Suite 800
Front Royal, VA 22630

Payment is accepted in the form of cash, check, or money order. Mastercard, Visa, Discover, and American Express are accepted with a 1.99% convenience fee of the total paid.

Dates to Remember

  • November 1: Dog Tags go on Sale
  • January 15 - Waste Decals go on sale
  • January 31: Dog Tag Deadline
  • February  15 - Waste Decal Expiration for the previous year
  • March 1: Business Licenses due
  • June 5 - First half of Real Estate Tax, and First half Sanitary District fees due
  • June 5 -  First half of Personal Property Tax, and the current year vehicle license fee due
  • December 5: Second Half of Real Estate Tax and Sanitary District fee due
  • December 5: Second Half of Personal Property Tax due