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  Saturday, August 23, 2014

..::  Government » Finance & Human Resources » Tax Information ::..
 Tax Information Minimize

Residents, Property owners and Businesses located in the Town of Warrenton are subject to Town , County, State and Federal Taxes. As Warrenton is an incorporated town, not an independent city, businesses will pay both Town and County taxes. The reason taxes are paid to the Town and to the County is explained by the Town Manager in a paper entitled, "Double Taxation."

Information about Federal tax requirements are available in Publication 334, Tax Guide for Small business, which is published by the IRS, (800) 829-1040. Additional information about local taxes is available from the Town of Warrenton Finance Department, (540)347-1101, and the Fauquier County Commissioner of Revenue Office, (540) 422-8150.


    
 Double Taxation Minimize

As the town begins preparation of its fiscal year budget and the County of Fauquier does the same, the term "double taxation" often crosses the mind of citizens of the Town since they are responsible for the payment of real estate and personal property taxes to both political subdivisions.

Towns, by their compact nature, consist of the more densely populated areas of counties, in general, and, as a result, were the places in the early days of Virginia where more urbanized types of services were provided. Such is the case with the Town of Warrenton and its relationship to Fauquier County.

As part of their governmental structure, as dictated by laws of the Commonwealth of Virginia, the characteristics of the Town and the County in the types of services that are delivered and how the collected revenue is spent, are quite different. By statute, the County is obligated to provide public education, courts, social services, a health department, constitutional officers (Sheriff, Clerk of the Court, Commonwealth Attorney, Treasurer, Commissioner of Revenue) and many other services for the citizens of the county, which also by State statute includes town citizens. However, the County is only obligated to provide these specified services and, consequently, the needs of the urban area of any county often cannot be accommodated in a manner which would provide the citizens the more intense services that they need, desire or are accustomed to, based upon the development of their homes, businesses, etc. in close proximity to one another.

For example, in the Town of Warrenton, the Town currently, through its Public Works Department, maintains some services similar to those provided or participated in by the County, but the Town maintains them in a manner which is significantly different. As an example of this, consider streets and roads, drainage areas, sidewalks, as well as all traffic signals and street lights and related appurtenances using a combination of your tax dollars and those of the State. Consequently, if a problem arises, the Town, by virtue of the closeness of government to its citizens, has a responsibility to provide, not only a comparable, but often an increased level of service in regard to road
maintenance, etc. A perfect example of this may be in the area of snow removal, where due to budget constraints and a much wider geographical service area, VDOT often has to concentrate its priorities on snow and ice removal on primary routes rather than getting into the efforts of maintaining smaller roads within the County. In the Town this service is provided on an immediate and continual basis allowing citizens to maintain their mobility in a safe and less restricted fashion.

Another service where there is some difference between the two entities is in the area of solid waste collection. Taxes generated by the Town currently provide Town citizens with free garbage bags, twice a week refuse collection, once a week door to door newspaper and curbside recycling collections and with cleanups after major storms. In addition, pickups of various goods and items which are not normally picked up by Town waste removal crews occur at curbside during Spring and Fall "Clean UpDays." In the County, trash, unless it is picked up by a private hauler paid for by the citizen, often has to be conveyed, either to the landfill or to a refuse container site, by the citizens themselves. In addition, Town Public Works staff has responsibility for leaf collection which occurs in the fall and continuously, makes improvements which add to the attractive appearance of the Town. These costs are derived only from the taxes paid to the Town. The Town also has the responsibility for maintenance of over 700 parking spaces in the Old Town area and other areas of Town and provides routine street cleaning in various parts of the Community. These services are not currently provided by County government.

In the area of law enforcement and public safety, the Town provides a much more intense level of police service than does the County by providing a minimum of two officers on duty, 24 hours a day to serve an area of 4.23 square miles, whereas the Sheriff's Department, which serves the County, often has only two or three road deputies on duty to provide service for the remaining 660 square miles of Fauquier County. In addition, Town officers regularly patrol for parking and traffic violations and often are seen in neighborhoods checking on properties to ensure that they are safe and secure. These services are provided by your Town tax dollar.


    
 Consumer Utility Tax Minimize

Consumer Utility Tax

The Town levies a consumer tax on electricity, natural gas and telephone utilities that. These taxes are collected by the utility company and remitted to the Town. 
   
Telephone  
Residential: 20% of the first $15 monthly bill  

Commercial/Industrial: 20% of the first $100 monthly bill 
   
Natural Gas  
Residential: 20% of the minimum monthly charge plus $0.186 on each CCF
delivered monthly not to exceed $3.00 monthly 

Commercial/Industrial: 20% of the minimum monthly charge plus $0.15566 on each
CCF delivered monthly not to exceed $20.00 monthly 
   
Electric 
Residential: 20% of the minimum monthly charge plus $0.0158865 on each kilo- watt hour of delivered monthly not to exceed $3.00 monthly 

Commercial/Industrial: 20% of the minimum monthly charge plus $0.015009 on each
kilo-watt hour of delivered monthly not to exceed $20.00 monthly 


    
 Real Property Tax Minimize

Real estate taxes are assessed at the local level based on 100 percent of fair market value. All Town real and personal property is assessed by the Commissioner of Revenue, Fauquier County .

The 2011 adopted real  estate tax rates are:

Real Estate Nominal Rate/$100 Assessment Ratio
Town of Warrenton
Fauquier County

$0.015
$0.97

100%
100%

For more information of Fauquier County real estate tax rates for 2011, please visit the Fauquier County website.


Town of Warrenton Real Estate Tax Bills are due annually in two equal installments. The first installment is due June 15th. The second installment is due December 15th. Payments must be postmarked by these due dates to avoid additional penalties and interest. All payments received will be applied to the oldest tax liability first. 

Please note: Fauquier County real estate tax installments are due June 5th and December 5th.


    
 Personal Property Tax Minimize
Town of Warrenton Vehicle Decals: Click here for more details


Vehicle personal property tax: For information call the Commissioner of Revenue at (540)422-8150. Every person or business owning a motor vehicle principally garaged in the Town of Warrenton is required to file a personal property tax return with the Fauquier County Commissioner of Revenue on or before March 15 each year. If vehicles acquire situs within the Town or are transferred to a new owner in the Town after January 1, the deadline for filing a return will be 60 days following the date of such transfer or acquisition of situs in the Town.

Business tangible personal property tax: For information call the Commissioner of Revenue at (540)422-8150. New businesses in the Town will receive a Business Tangible Personal Property Form from the Fauquier County Commissioner of Revenue Office. The tax is levied on property employed in a trade or business, such as furniture, fixtures, machinery and tools. Fauquier County does not prorate Business personal property tax. If your business opens after the first of the year you will not pay the tax until the following year. If you do not receive the Business Tangible Personal Property Form by January 1 of the following year after your business opens, please call the Fauquier County Commissioner of Revenue Office. For more information regarding the Business Tangible Personal Property Tax, contact: Commissioner of Revenue, (540)422-8150; PO Box 149, Warrenton, VA 20188.

Town of Warrenton, Fauquier County
Personal Propery Tax Rates
2012 Tax Year

Personal Property/Assessment Ratio Tax Rate Assessment Basis
Computer Equipment 60/40/20/10 $1.00 % of Original Cost
Autos (100% relief for qualifying vehicles <$20K) $1.00 NADA - Loan Value
Other Personal Property 70/60...10 $1.00 % of Original Cost
BusinessPersonal Property 70/60...10 $1.00 % of Original Cost
Machinery & Tools 70/60...10 $1.00 % of Original Cost

Town of Warrenton Personal Property Tax Bills are mailed in November of each year. To avoid penalties and interest, payment must be postmarked by December 15. All payments received will be applied to the oldest tax liability first.


    
 Business Taxes Minimize

Business, Professional, Occupational License Tax

1. Who needs to file?
2. When and How to File?
3. How to Determine Tax Rates
4. Special License Taxes
5. Retail Sales and Use Tax
6. Meals Tax
7. Transient Occupancy Tax
8. Business Personal Property Tax

Who needs to file?

All businesses are required to have a license to conduct business in the Town of Warrenton.  For information call the Finance Department at (540) 347-1101 or email our staff.  The rules regarding the licensing of contractors (all classes) by the Town of Warrenton vary according to type, location and dollar volume.  Any contractor or subcontractor applying for or listed as a contractor on a Town of Warrenton building permit must have a valid Town of Warrenton Business License.  Contractors must complete and submit VWC Form 61A with their Business License application.

When and How to File?

Your business's initial license period is the 1st day of business until the following May 31.  Ongoing license periods are June 1 to May 31 of each year.  For your convenience, renewal applications are sent to existing businesses in January of each year by the Town's Department of Finance.  The renewal application requires prior year gross receipts information and are due by March 1.  The bill for renewal applications is due June 30 each year.  A business license tax for new businesses and contractors must be paid as part of the application.  If you have already filed your renewal and recieved a bill from the town Click Here to pay.

How to Determine Tax Rates

The tax rates vary depending on the type of business.  Refer to the reverse of the license application for a listing of business categories and the corresponding tax rates.  Most businesses pay a tax based on gross receipts earned in the previous year multiplied by the established tax rate.

Special License Taxes

There are special license taxes for Pistol Dealers and Alcoholic Beverage Merchants who hold a valid ABC license. They each have flat rates which are due annually.

Retail Sales and Use Tax

For Information call (804) 367-8037. All counties and cities in Virginia levy a one percent local sales and use tax, which is collected at the same time as the three and one-half percent tax levied by the Commonwealth of Virginia. The tax is levied on gross receipts from retail sales or leases of tangible personal property, unless the retail sales or leases are exempt by law. The use tax applies to tangible personal property uses, consumed or stored in Virginia but purchased out of state that would have otherwise been subject to sales tax. For more information regarding the retail sales and use tax, contact: Virginia Department of Taxation, (804) 367-8037, Post Office Box 6-L, Richmond, VA 23282. Additional information about state tax requirements is available form the Virginia Department of Taxation, (804) 367-2062.

Meals Tax

For information call the Finance Department at (540) 347-1101. Businesses selling prepared food and beverages are required to register with the Town Finance Department for collection of the Town Meals Tax. The registration form is filed with the business license application. The tax must be collected from customers immediately after the business opens, so it is important to register as soon as possible.

Transient Occupancy Tax

For information call the Finance Department at (540) 347-1101. Businesses providing lodging on a short-term basis, a period less than ninety days, are required to register with the Town Finance Department for collection of Town Transient Occupancy Tax. The registration form is filed with the business license application. The tax must be collected immediately after the business opens, so it is important to register as soon as possible.

Business Personal Property Tax

Every individual operating a business in the Town and who owns or leases equipment within the Towm must file a tangible personal property return. Forms are provided by the Commissioner of the Revenue of Fauquier County and are due by March 15. The required filing includes the listing of equipment or property owned, date of purchase and the purchase price. For further information about filing requirements, please contact Fauquier County Commissioner of the Revenue at 540-422-8150 or by email.


    
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