Business Taxes
SALES AND EXCISE TAXES
MEALS TAX* – Due to the change in Virginia and Stafford County Codes the meals tax percentage will change from 4% to 5% effective 1/1/2021 See Virginia Code 58.1-3833 and Stafford County Code 23-142.
A tax in the amount of four percent (4%) levied on food and beverages purchased in or from a food establishment, whether prepared in such food establishment or not, whether consumed on the premises or not and without regard to the manner, time or place of service. This tax is collected from the persons paying for such at the time payment for such food are made. Available to file online and the instructions (PDF).
TRANSIENT OCCUPANCY* – A tax levied on hotels in the amount of five percent (5%) of the charge or amount paid for the total room rental. This tax is collected from the person paying for such room rental at the time payment for such rental is made. Available to file online and the instructions (PDF).
SHORT-TERM RENTAL TAX – A tax on the amount of one percent (1%) levied on the rental of tangible personal property held for a rental and owned by a person certified as being engaged in the short term rental business in Stafford County. The quarterly return (PDF) and payment of this tax shall be filed with the Commissioner of Revenue on or before the twentieth day of the following months: April, July, October, and January. The gross proceeds and taxes collected during the preceding quarters ending March 31, June 30, September 30, and December 31.
*This tax shall be remitted to the Commissioner of Revenue by the 20th day of each month for the taxes collected during the immediately preceding month with such information as the Commissioner of Revenue shall prescribe and require.
BUSINESS INFORMATION
Want to start a business in Stafford County? Follow the steps below:
STEP 1 - REGISTER YOUR BUSINESS (NO FEE): Once completed, in a couple weeks you will receive a business certificate; a document which represents that you are in compliance with the Stafford County Commissioner of Revenue office. Available to complete online or printable (PDF).
NOTE: Stafford County is one of the few counties without business licenses or BPOL tax.
STEP 2 - SPEAK WITH THE OTHER REQUIRED DEPARTMENTS: Our office is 1 of 3 departments you need to inform when opening your business in Stafford County. Click here to see the other required departments.
STEP 3 - COMPLETE YEARLY BUSINESS FILING: Businesses are required to report all personal property each year on your business filing; this is due back by February 15 of each year. Available to complete below:
- 2020 Business Property Return E-Filing closed for 2020; you will need to contact our office at (540) 658-4132
- Business Property E-Filing Instructions (PDF)
- 2020 Business Property Tax Form (PDF)
- 2019 Business Property Tax Form (PDF)
- 2018 Business Property Tax Form (PDF)
STEP 4 - CLOSED OR SOLD YOUR BUSINESS (NO FEE): If you closed or sold your business, the county requests you fill out an affidavit stating such. Available to complete online or printable (PDF).
BUSINESS PROPERTY ASSESSMENTS
1st year - 35%
2nd year - 30%
3rd year - 25%
4th year - 20%
5th year and all prior years - 15%
MERCHANTS CAPITAL - Inventory of stock on hand and is assessed at 100% of cost.
DATA CENTERS - §58.1-3503 (17) All computer equipment and peripherals used in a data center. Property is assessed at a percentage of original cost using the following depreciation schedule:
1st year - 50%
2nd year - 35%
3rd year - 20%
4th year - 10%
5th year and all prior years - 5%
Regional Memorandum of Understanding
MACHINERY & TOOLS - Equipment used in manufacturing, mining, processing or reprocessing, radio or television broadcasting, cable television, dairy, dry cleaning or laundry business, and trucks used for hire that qualify as common carriers. Machinery & Tools are assessed at a percentage of original cost using the following depreciation schedule:
1st year - 90%
2nd year - 80%
3rd year - 65%
4th year - 50%
5th year - 35%
6th year and all prior years - 20%