Personal Property Tax: You must register for personal property taxation within 30 days of purchasing a vehicle or moving a vehicle into the City. All vehicles stored, parked or garaged in the City are assessed based on a recognized pricing guide. The Personal Property Tax is levied as a percentage of the assessed value, based on the rate set by City Council on May 5. Annual Personal Property Tax bills reflecting the total tax due (minus any applicable Personal Property Tax Relief) are mailed in mid-August with a due date of October 5. The Personal Property Tax bill covers the period January 1 to December 31 of the current calendar year (or a prorated portion of the year). If you have no delinquent balance due for prior years, your City vehicle decal and parking permit will be included with your bill. However, please note that the City decal and parking permit are effective from the October 5 due date to the next year's due date.
City Vehicle Decal: All vehicles parked, stored or garaged in the City of Alexandria must have a City vehicle decal displayed on the windshield. To receive a City decal, you must register for personal property taxation within 30 days of purchasing a vehicle or moving a vehicle into the City. Your original decal will be issued once you have registered and paid the decal fee. If you have no prior year delinquent balance, a new City decal will then be mailed in mid-August with your annual personal property tax bill. If you have a delinquent balance, you must pay all taxes, penalties and interest before a new decal will be issued to you. The City's annual decal expires on October 5 each year and must be removed and replaced by November 15.
Residential Parking Permit: Residential parking permits are available for residents of the City's permit parking districts. These districts include those streets with posted two or three-hour parking restrictions. The residential parking permit exempts residents of those districts from these parking restrictions. You must be registered for personal property tax and purchase a City vehicle decal before you are eligible to purchase a parking permit. Unlike the City vehicle decal, there is no 30-day grace period for purchasing a residential parking permit. You must purchase and display a parking permit immediately upon purchasing a new vehicle or moving a vehicle into one of the City's permit parking districts. If you have no delinquent balance for prior years, a renewal parking permit will be mailed in mid-August with your annual personal property tax bill. If you have a delinquent balance, you must pay all taxes, penalties and interest before a new parking permit will be issued to you. The City's annual parking permit expires on October 5 each year.
Real Estate Tax: The City's Department of Real Estate Assessments assesses all real estate in the City based on the estimated fair market value as of January 1 each year. If you disagree with the City's assessment, you must request a review by April 1 and, if applicable, an appeal by July 1. The Real Estate Tax is levied as a percentage of the assessed value, based on the tax rate set by City Council on May 5 each year. The tax is billed in two parts. The first half Real Estate Tax bill is mailed in early May with a due date of June 15. The second half Real Estate Tax bill is mailed in early October with a due date of November 15. You can view Real Estate Tax history and make payments online.
Tax Relief or Deferral for Elderly or Totally Disabled Persons: Residents of the City of Alexandria who are 65 years of age or older or who are permanently and totally disabled may be eligible for the City's Personal Property Tax Relief Program for Elderly or Totally Disabled Persons and/or the City's Real Estate Tax Relief or Deferral Program for Elderly or Totally Disabled Persons. These programs provide full or partial tax exemptions and/or partial tax deferrals to eligible residents. Interested residents may apply for both types of tax exemption and/or deferral on the same application. The deadline for the 2008 program has passed. Guidelines for the 2009 Program will be available in February 2009.
Back to Top
Business License Tax: All persons (including corporations, partnerships and individuals) doing business in the City of Alexandria, or self-employed professionals on a part-time or full-time basis are required to file annually for a business license and pay an annual Business License Tax. (This includes persons with "home occupation" businesses.) The Business License Tax is levied as a percentage of gross receipts earned in the City. Persons establishing a new business in the City must file for a business license within 30 days of starting the business, profession or occupation. In the third week of January each year, the City mails business license renewal applications to all businesses, professionals and those engaged in occupations in the City. Both the license renewal application and Business License Tax payment are due March 1.
Business Personal Property Tax: The City levies a tax each calendar year on all tangible property used in a business, profession or occupation and located in the City as of January 1. The Business Personal Property Tax is levied as a percentage of the assessed value of the property, based on the tax rate set by the City Council on May 5 each year. In the third week of March, the Finance Department mails property tax returns to all businesses that filed in the preceding year. Business Property Tax returns are due May 1. Business Property Tax bills based on these returns are mailed in mid-August with a due date of October 5.
Back to Top
Meals Sales Tax: Any person or group of persons, corporation, company, association, firm or co-partnership that sells food and drink to be consumed by the purchaser at one time must collect a City tax on the meal. This tax is in addition to the State sales tax and is levied as a percentage of gross receipts, based on a rate set by the City Council on May 5 each year. Meals Sales Tax reports and payments must be submitted on or before the last day of the month for the previous month's collections.
Transient Lodging Tax: Hotels that rent rooms or spaces to any person on a transient basis, that is, 90 consecutive days or less, must collect a City tax. The Transient Lodging Tax is levied as a percentage of the room charge plus a set fee per room per night, based on rates set by the City Council on
May 5. Transient Lodging Tax
reports and payments must be submitted
on or before the last day of the month for the previous month's collections.
Utility Tax: Every person or business, including but not limited to public service corporations, that sells or furnishes a utility service must collect a City tax from the purchaser of the service on a monthly basis. The Utility Tax is levied based on the type of purchaser and the nature of the utility service provided. All utility service tax reports and payments must be filed by utility service providers
on or before the 15th of each month for
water and
on or before the last day of the month for
gas and electricity.
Short-Term (Daily) Rental Tax: All individuals, partnerships or corporations engaged in the business of renting daily rental property are classified as retail merchants for City business license tax purposes. Such merchants, if they meet the definition of a short-term rental business, must collect from consumers a tax on all daily rentals in lieu of a Personal Property Tax on the property. The Daily Rental Tax is levied as a percentage of gross receipts, based on the rate set by City Council on
May 5 each year. Every entity collecting the tax must file a
short-term (daily) rental application by
January 31 each year and
report and pay taxes
quarterly (
January 20, April 20, July 20 and October 20). All new short-term rental businesses must file
within 30 days of the business start date.
Bank Franchise License Tax: Every bank or trust company with its main office or branch office(s) in the City must pay an annual City franchise tax. The City's Bank Franchise License Tax for banks with main offices in the City is 80 percent of the State's Bank Franchise Tax. Banks with branches offices in the City must pay the Bank Franchise License Tax on net capital based upon the ratio of local deposits to total statewide deposits of the bank. All banks must prepare and file Bank Franchise Tax returns (
Schedule H) with the City by
March 1 of each year and pay any taxes due by
June 1. The City's Finance Department sends certified copies of the returns to the Virginia Department of Taxation.
Admission Tax: Any person or group of persons, corporation, company, association, firm or co-partnership that charges admission to any event occurring in the City of Alexandria, irrespective of the location at which admission may be sold, must collect an admissions tax. The tax is ten percent of the admission charge, not to exceed $0.50 per person. Every entity collecting the tax must file a
report with the City on taxes collected on admissions, showing the number of persons admitted, the amount of admission charges collected, the amount of the taxes due and the amount of taxes being remitted with the report. The report and payment of the taxes collected should be filed with the City
on or before the last day of the month following the month being reported.
Public Rights-of-Way Use Fee: Every certificated provider that provides local exchange telephone service to end users in the City shall collect the Public Rights-of-Way Use Fee on a per access line basis by adding the fee to each end user's monthly bill for local exchange telephone service. The Public Rights-of-Way Use Fee is set by the
Virginia Department of Transportation annually. The current fee is $0.89 per access line per month as of July 1, 2009. Within two months after the end of each calendar quarter, providers must submit a
report and all fees collected from end users during the quarter.
Search
City of Alexandria, VA
GMail
Yahoo! Mail
AOL Mail
Hotmail
My Email
Facebook
Twitter