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Meals Tax
Transient Occupany Tax
CalculatorBusiness Tax Information

MOST BUSINESSES LOCATED IN CAROLINE COUNTY ARE SUBJECT TO THE CAROLINE COUNTY BUSINESS TAX. EACH BUSINESS MUST APPLY FOR A LICENSE. APPLICABLE TAXES ARE PAID IN THE COMMISSIONER OF THE REVENUE’S OFFICE. THE LICENSE TAX IS BASED ON THE GROSS RECEIPTS (OR GROSS PURCHASES IN THE CASE OF WHOLESALE MERCHANTS), FROM THE PREVIOUS YEAR (OR, FOR NEW BUSINESSES, THE ANTICIPATED GROSS RECEIPTS FOR THE YEAR). NEW BUSINESSES MUST OBTAIN ALL REQUIRED LICENSES PRIOR TO BEGINNING. FOR EXISTING BUSINESSES, RENEWAL OF A LICENSE MUST BE FILED IN THE COMMISSIONER’S OFFICE OR POSTMARKED ON OR BEFORE MARCH 1 OF EACH YEAR TO AVOID THE LATE FILING PENALTY AND INTEREST.
CHECKLIST FOR NEW BUSINESSES:
  1. GREAT LOCATIONS AND FACTS ON CAROLINE COUNTY ARE ALWAYS AVAILABLE THROUGH THE CAROLINE COUNTY OFFICE OF ECONOMIC DEVELOPMENT. YOU MAY REACH THIS OFFICE BY PHONE AT 804-633-4074 OR BY E-MAIL AT GWILSON@CO.CAROLINE.VA.US

  2. ALL BUSINESSES ARE REQUIRED TO HAVE ZONING APPROVAL FROM THE CAROLINE COUNTY PLANNING AND COMMUNITY DEVELOPMENT DEPARTMENT. PLANS FOR A NEW BUILDING AND/OR RENOVATING OF AN EXISTING BUILDING REQUIRE ISSUANCE OF A BUILDING PERMIT AND YOU MAY NEED TO PREPARE A SITE PLAN. FOR ZONING, BUILDING PERMITS, SIGN PERMITS AND SITE PLANS CONTACT THE PLANNING AND COMMUNITY DEVELOPMENT OFFICE AT 804-633-4303 OR BY E-MAIL AT MFINCHUM@CO.CAROLINE.VA.US

  3. APPLY FOR FICTITIOUS NAME CERTIFICATES AT THE CLERK OF THE CIRCUIT COURT, PHONE 804-633-5800.

  4. APPLY FOR A BUSINESS LICENSE, PHONE 804-633-9834 OR E-MAIL SCARTER@CO.CAROLINE.VA.US

  5. RETAIL BUSINESSES ARE REQUIRED TO REGISTER FOR A SALES AND USE TAX NUMBER FROM THE STATE OF VIRGINIA. THE APPLICATIONS MAY BE OBTAINED FROM THE COMMISSIONER OF THE REVENUE’S OFFICE OR BY PHONE AT 804-367-8037 OR ON THE WEB AT WWW.TAX.VIRGINIA.GOV

  6. BUSINESSES WITH EMPLOYEES ARE REQUIRED TO FILE EMPLOYEE WITHHOLDING TAXES WITH THE FEDERAL GOVERNMENT AND THE STATE OF VIRGINIA. APPLICATIONS ARE AVAILABLE IN THE COMMISSIONER’S OFFICE OR ON THE WEB, FEDERAL GOVERNMENT WWW.IRS.GOV/BUSINESSES/INDEX.HTML, STATE OF VIRGINIA WWW.TAX.VIRGINIA.GOV

  7. GENERAL PARTNERSHIPS, LIMITED PARTNERSHIPS, CORPORATIONS (STOCK AND NONSTOCK, PROFESSIONAL AND FOREIGN), LIMITED LIABILITY COMPANIES (DOMESTIC, PROFESSIONAL AND FOREIGN) ARE ALL REQUIRED TO REGISTER WITH THE VIRGINIA STATE CORPORATION COMMISSION. VISIT WWW.SCC.VIRGINIA.GOV FOR MORE INFORMATION.

  8. BUSINESSES LOCATED IN CAROLINE COUNTY ARE REQUIRED TO FILE A BUSINESS PERSONAL PROPERTY FORM. SEE BUSINESS PERSONAL PROPERTY ON THIS WEB SITE OR CONTACT US BY PHONE AT 804-633-4059 OR BY E-MAIL AT SCARTER@CO.CAROLINE.VA.US
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Mealmealtax
PREPARED FOOD AND BEVERAGE TAX IS A TAX ON PREPARED FOOD AND/OR BEVERAGE SERVED BY A BUSINESS. THIS IS A 4% TAX, (IN ADDITION TO THE STATE SALES TAX OF 5%), WHICH IS ASSESSED TO THE CONSUMER AND COLLECTED BY THE BUSINESS. THE BUSINESS REPORTS AND PAYS THE AMOUNTS COLLECTED ON A MONTHLY BASIS TO THE COMMISSIONER OF THE REVENUE’S OFFICE. FOR MORE INFORMATION CALL 804-633-9834 OR E-MAIL SCARTER@CO.CAROLINE.VA.US
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TransientOccupancy Tax
TRANSIENT OCCUPANCY (LODGING OR ROOM) TAX IS A TAX ON THE RENTALS OF HOTELS, MOTELS, GUEST ROOMS, CAMPGROUNDS, AND OTHER TEMPORARY LODGING OF NO MORE THAN 30 DAYS. THIS IS A 5% TAX WHICH IS ASSESSED TO THE CONSUMER AND COLLECTED BY THE BUSINESS. THE BUSINESS THEN REPORTS AND PAY THE AMOUNTS COLLECTED ON A MONTHLY BASIS TO THE COMMISSIONER OF THE REVENUE’S OFFICE. 3% OF THIS TAX IS USED TO PROMOTE TOURISM IN CAROLINE COUNTY. FOR MORE INFORMATION PHONE 804-633-9834 OR CONTACT US BY E-MAIL AT SCARTER@CO.CAROLINE.VA.US
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