Business Taxes
Transient Lodging Tax
Business that offer short-term lodging (less than 30 days) must obtain a Nelson County Business License, file a Lodging Tax Registration Form, and submit a Monthly Tax Report.
Meals Tax
Business Personal Property Tax Form
Business personal property tax is a tax on the furniture, fixtures, machinery, and tools used in a business, trade, or profession. The Code of Virginia (§58.1-3503) states that all tangible business personal property is taxable for the physical life of the property regardless of age (1 day or 1,000 years old). Taxable assets include items that have been received free of charge, as a gift, or personal items that have been brought from home to use in the business. Taxable property also includes items that have been partially or fully depreciated for income tax purposes.
The Commissioner of the Revenue maintains taxable owner records for real estate parcels and prepares the Land Book in accordance with the Code of Virginia, ensures that all tangible business and individual personal property is assessed in accordance with the Code of Virginia, issues the Nelson County Business License to all businesses operating within the county, accordance with the County Code and the Code of Virginia.
PAYMENT INFORMATION
Lodging, Food & Beverage, Business Licenses:
Checks should be payable to
NELSON COUNTY TREASURER
and mailed to:
Commissioner of the Revenue
P.O. Box 246
Lovingston, VA 22949
Real Estate, Personal Property, Machinery & Tools:
Checks should be payable to
NELSON COUNTY TREASURER
and mailed to:
Treasurer’s Office
P.O. Box 100
Lovingston, VA 22949
