Updated for FY 2018-2019
Property Tax (Rate per $100)
Location | Nominal | Effective |
Wythe County | $0.54 | $0.54 |
Town of Wytheville | $0.155 | N/A |
Town of Rural Retreat | $0.189 | N/A |
Machinery and Tools Tax
Location | Nominal | Effective (years 1-5)* |
Effective (years 6+)* |
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: $0.56 of original cost
Personal Property Tax – Automobiles and Trucks
Location | Nominal ($/$100 of assessed valuation)* | Effective ($/$100 of assessed valuation)* |
Wythe County | $2.27 | $1.75 |
Town of Wytheville | $0.28 | $0.22 |
Town of Rural Retreat | $0.50 | $0.39 |
*Assessed value based on NADA average loan value
Utility Tax – Electric Tax
Wythe County: $0.0150/kWh for first 14,285 kWh (up to $200) 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% on first $1,000 and 1% on excess
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)
Meals Tax
Location | Price |
Wythe County | 4% |
Town of Wytheville | 7% |
Town of Rural Retreat | 5% |
Lodging Tax
Location | Price |
Wythe County | 5% |
Town of Wytheville | 7% |
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.
Grocery Tax
1.5% state + 1% local (Discounted from sales tax of 5.3%)
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 |
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)