Taxes

2015-2016 Tax Rates

Property Tax (Rate per $100)

Location Nominal* Effective**
Wythe County $0.49 $0.49
Town of Wytheville $0.16 N/A
Town of Rural Retreat $0.189 N/A

*Based on 2012 assessment value
**With reassessment in 2012, effective rates are close to nominal rates.

Machinery and Tool Property Tax

Location Nominal Effective
(years 1-5)*
Effective
(after 5 years)*
Wythe County $1.50 $0.75 $0.30
Town of Wytheville $0.28 $0.14 $0.056
Town of Rural Retreat $0.15 $0.075 $0.03

*Nominal rate is applied at 50% of cost for 5 years and at 20% thereafter.

Merchant’s Capital Tax

Wythe County

Effective: $0.56/$100 of original cost Nominal: $0.56 of original cost

Personal Property Tax – Automobiles and Trucks

Location Nominal ($/$100 of NADA LV)* Effective ($/$100 of NADA RV)**
Wythe County $2.27 $1.75
Town of Wytheville $0.28 $0.22
Town of Rural Retreat $0.50 $0.39

*North American Dealers Assoc. loan value
** North American Dealers Assoc. retail value

Utility Tax* – Electric Tax

Wythe County: $0.0150/kwh for first 13,333 kwh plus $0.0003/kwh thereafter
Town of Wytheville: $0.0112/kwh (with max of $11.25/month)
Town of Rural Retreat: $0.0150/kwh (with max of $3.00/month)

Utility Tax* – Natural Gas Tax

Wythe County: 20% + $0.14618/ccf up to $200 of tax plus $0.00731/ccf thereafter
Town of Wytheville: $1.875 + $0.126/ccf per month (capped at $11.25/month)
Town of Rural Retreat: $1.13 + $0.166/ccf (capped at $3.00/month)

Utility Tax* – Telephone Tax

Location Price
Wythe County 20% of first $25
Town of Wytheville 15% of first $75
Town of Rural Retreat 20% of first $75

*User pays either town or county utility tax, but not both.

Restaurant Tax

Location Price
Wythe County 4%
Town of Wytheville 6%
Town of Rural Retreat 5%

Transient Occupancy Tax

Location Price
Wythe County 5%
Town of Wytheville 6%
Town of Rural Retreat N/A

Sales Tax

4.3% state + 1% local
Items purchased for direct use or consumption in manufacturing are tax-exempt. Certified pollution control facilities and equipment used primarily for pollution abatement are also exempt.

Food Tax

1.5% state + 1% local (Reduced sales tax rate for food.)

Building Permit Fee

Wythe County/Rural Retreat

Square Footage Price Per Square Foot
First 20,000 $0.16
21,000-40,000 $0.08
41,000-60,000 $0.04
61,000-80,000 $0.02
80,000-160,000 $0.01
Above 160,000 Contact Joint IDA

The building permit fee for Rural Retreat is handled by Wythe County, so Wythe County and Rural Retreat building permit fees are the same.

Town of Wytheville

Valuation Fee
$0.00 to $100,000.00 $4.00 per $1,000.00
All over $100,000.00 $3.00 per $1,000.00

Soil Erosion Permit Fee

Wythe County: $100 fee plus $50 per week of project duration until stabilization
Town of Wytheville: $25.00/first acre, $10.00 acre or fraction thereof ($100.00 maximum)