Local Miscellaneous Tax Rates

The following information represents local miscellaneous tax rates for Orange County:

Consumers Utility Tax -

(§58.1-3812 & 3814 of the Code of Virginia) 20% on the first $15 per month on residential users.
20% on the first $75 per month on commercial and industrial users.
See page 87 of the FY18 Adopted Budget for more information.

Bank Franchise Tax -

(§58.1-1210 of the Code of Virginia) $0.80 on each $100 of net capital.
See page 89 of the FY18 Adopted Budget for more information.

Local Recordation Taxes -

(§58.1-3800 of the Code of Virginia) $0.083 on each $100.
See page 89 of the FY18 Adopted Budget for more information.

Utility License Tax -

(§58.1-3731 of the Code of Virginia) 0.50% of gross receipts of telephone and water companies.
See page 87 of the FY18 Adopted Budget for more information.

Transient Occupancy Tax -

(§58.1-3819 of the Code of Virginia) 2% of the charge for the occupancy of any room or space for rent.
See page 89 of the FY18 Adopted Budget for more information.

Meals Tax

- (§58.1-3833 of the Code of Virginia) 4% in the County of Orange.
Does not apply in the Towns of Gordonsville or Orange.
See page 89 of the FY18 Adopted Budget for more information.