Local Option Sales Tax Data
Any city and county may levy a general retail sales tax at the rate of one percent to provide revenue for the locality’s general fund. All local sales tax moneys collected by the localities are paid into a state treasury special fund. The State collects and distributes this Local Option one percent Sales and Use Tax, as provided under the Code of Virginia §58.1-605 and §58.1-606. Actual distributions are made monthly to every county and city based on the locality in which the tax was collected. The amounts are recorded in the Local Option Sales Tax report.
Taxable Sales Data by Locality
This report provides taxable sales information for all counties and cities in the Commonwealth of Virginia.
The taxable sales report is based on all sales tax receipts received by the Department of Taxation. Taxable sales for a locality reflect payments for sales made during the current period, tax payments based on audit settlements for sales occurring in previous periods, and any transfers of revenue from one locality to another to correct errors in filing of tax returns. Deposit, refund, and bad check adjustments are not reflected in the taxable sales report.
The Department of Taxation releases taxable sales information for each quarter as well as a separate computation of taxable sales figures for the calendar year. Combining the quarterly reports will not yield a complete annual sales total.
Virginia Local Tax Rates
The Virginia Local Tax Rates book, compiled by the Center for Economic and Policy Studies, features tax information for all 38 Virginia cities, all 95 counties and for 134 of the state’s 192 incorporated towns and references all the tax categories permitted in the Code of Virginia. Readers can find data on taxes for real property, merchants' capital, tangible personal property, utilities, motor vehicle licenses, business licenses, tobacco, meals, lodging and more.
The only comprehensive view of local taxation in Virginia is prepared annually by the Weldon Cooper Center for Public Service. It is an indispensable resource for anyone involved with local governments in Virginia, either as a taxpayer, elected official, administrator, business leader, or researcher.
The 2019 edition can be ordered online at the