Taxes and Fees

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)