Please be sure to annually pay for your Business Professional Occupancy License (BPOL) renewal by March 1.

How To Renew a Business License

The renewal application is sent to every business in January. The deadline for renewal is March 1. 

• On the renewal application, you will be asked to provide your gross receipts for the previous calendar year.
  Return the renewal application with gross receipts by February 14, in order for us to have time to calculate the license taxes owed and mail your business license tax statement so you will be able to pay by the March 1 due date. 

• If you are a contractor, you will need to additionally provide a Certificate of Workers' Compensation Insurance.

Before February 14:

You can return your renewal application, gross receipts, and Certificate of Workers' Compensation Insurance (if you are a contractor) by February 14 through: 

• Email all appropriate documents above to comrev@co.augusta.va.us by February 14.
• Drop box in front of the Government Center by February 14 or
• Mail (postmarked by February 14) to Commissioner of the Revenue, PO Box 959, Verona, VA  24482.  

We will put your tax statement in the mail and you can pay it (due March 1) using one of the payment methods.

After February 14, pay your gross receipts tax and return your renewal application and payment:

1. Call our office 540-245-5640 to report your gross receipts. We can calculate and tell you the taxes owed over the phone. 
2. Return your renewal application, gross receipts, and Workers' Comp Insurance certificate (for contractors) and pay by March 1 using one of the following payment methods:

• online at the eTreasurer's site 
• drop box outside the Government Center (no cash please)
• visit the Commissioner of Revenue's office with your renewal application, gross receipt information, and Workers Compensation acknowledgement letter (if you are a contractor). We will calculate your taxes owed and you can pay it at the Treasurer's counter. 

Important Links

Department of Professional and Occupational Regulation

State Corporation Commission

Small Business Development Center

Certificate of Workers' Compensation Insurance

May 1-all business tangible personal property returns are due to be filed to avoid a late filing penalty

All businesses located in Augusta County are required to file an itemized listing (including fully-depreciated or expensed items) of all business equipment owned as of January 1 of the tax year. 

This list should include an asset description, year purchased and original, capitalized cost. Below are some examples:

Businesses that have been classified as the following are required to separately report machinery and tools:

• Manufacturer
• Miner
• Dairy
• Radio/Television broadcaster
• Dry Cleaner/Laundry business

If your business is classified as a processor or re-processor, the business is required to report both machinery and tools along with furniture, fixtures, and equipment.

Real estate taxes are assessed as of January 1 by the Real Estate Assessor's Office in the Commissioner of Revenue's Office. 

Real estate taxes for businesses are due in equal installments on June 5th and December 5th of each year. If the deadline falls on the weekend, it is extended to the following Monday. You can pay your annual tax amount in June.

You may view your real estate taxes online on Augusta County's e-Treasurer site.

Real estate taxes not received or postmarked by the due date are considered delinquent. Refer to late Payment Policy page. 

Properties which have accumulated one or more years of unpaid tax are subject to judicial sale. 

Every restaurant, caterer, coffee shop, convenience store, grocery deli, etc. located in Augusta County engaged in the business of selling meals and/or beverages is required to collect a 6% food tax on the amount paid for meals purchased from any food establishment, whether prepared in such food establishment or not and whether consumed on premises or not.

The meals tax collected is due to the Commissioner's office by the 20th of each following month. 

The Commissioner will provide the necessary forms which are due on or before the 20^th of the following month. 

You can email the completed form to comrev@co.augusta.va.us by the 15th of the month.  This will allow you to pay online 2 business days later through the e-Treasurer's website. 

If you are filing your meals tax form after the 15th, you will need to mail the form along with your check and postmark it by the 20th to Commissioner of the Revenue, P O Box 959, Verona, VA  24482.  We will contact you with any questions.   

If you have misplaced the Meals Tax Form please print it, fill it out and follow the directions above.   

LODGING TAX

Transient Occupancy Tax

Every lodging establishment in Augusta County offering lodging for compensation (for a period of no more than 30 consecutive days), shall impose a 6% tax on the total amount paid for lodging.  Those using online rental platforms like Airbnb must report gross rental receipts, not the payout from the platform! The gross rental receipts include cleaning and guest service fees.  The tax is remitted monthly with the Transient Occupancy Tax Return Form on or before the 20th of the following month.  Businesses must file a return every month even if they have no receipts to report!

Filing your Transient Occupancy Tax

The Commissioner of the Revenue will provide the necessary forms which are due on or before the 20^th of the following month.  You can email the completed form to comrev@co.augusta.va.us by the 15^th of the month.  This will allow you to pay online 2 business days later through the Treasurer’s office website. 

If you are filing your lodging tax form after the 15^th, you will need to mail the form along with the check and postmark it by the 20^th to Commissioner of the Revenue, P O Box 959, Verona, VA  24482.  We will contact you with any questions. 

If you have misplaced the Lodging Tax Form please print it, fill it out and follow the directions above.     

 For Homestays

Due to a legislative change effective 09/01/2021, some third party intermediaries (such as VRBO ) will begin collecting and remitting the local transient occupancy tax (6%) on behalf of each individual host. As part of this process, we are requiring the host to file the gross rental receipts for each rental platform monthly. The exemption for cleaning fees has been eliminated. Only rentals of 30 days or more will be exempt.

Uniform Statewide Transient Occupancy Tax Return

Beginning October 1, 2022, third party accommodations intermediaries became responsible for filing and paying local lodgings taxes in Virginia. In an effort to promote uniformity among localities, the Commissioner of the Revenue Association of Virginia developed a TOT filing form that can be remitted to any locality in the Commonwealth. Its use is not limited to accommodations intermediaries, however. Anyone wishing to file their Transient Occupancy Tax manually may use this fillable pdf form and submit it with a check.  

VIRGINIA UNIVERSAL TRANSIENT OCCUPANCY TAX RETURN

If you are having trouble opening or using the PDF file, please read  Tips for Viewing and Using Fillable PDFs.