Tax Rates and Fees
In Virginia, counties and cities are separate taxing entities. Companies and individuals pay either county or city taxes, depending upon the location. However, someone located within the limits of a town is subject to both town and county taxes. (Rates as of January 1, 2023.)
Virginia Sales & Use Tax
5.3%
Real Estate Tax
Locality | Assessment Ratio | Effective Rate |
---|---|---|
Campbell County | 100% | $0.45 |
Town of Brookneal | 100% | $0.17 |
Town of Altavista | 100% | $0.08 |
Machinery & Tools Tax
Locality | Value Used | Assessment Ratio | Effective Rate/$100 |
---|---|---|---|
Campbell County | Original Cost | 25% | $0.80 |
Town of Brookneal | Original Cost | 25% | $0.43 |
Town of Altavista | Original Cost | 25% | $0.50 |
Business Personal Property Tax
Age of Equipment: 1 - 10 Years
Locality | Value Used | Effective Rate/$100 |
---|---|---|
Campbell County | 25% of cost | $1.025 |
Town of Brookneal | 25% of cost | $0.43 |
Town of Altavista | 25% of cost | $0.50 |
Age of Equipment: 10 + Years
Locality | Value Used | Effective Rate/$100 |
---|---|---|
Campbell County | 15% of cost | $0.615 |
Town of Brookneal | 15% of cost | $0.26 |
Town of Altavista | 15% of cost | $0.30 |
Business & Professional Occupational License
All businesses with gross receipts under $100,000 are exempt from tax and subject to license fee only ($20, $30 or $40).
- $0.152/$100 of gross receipts for contractors
- $0.475/$100 of gross receipts for professional service
- $0.19/$100 of gross receipts for retail sales
- $0.475/$100 of gross purchases for wholesale
- $0.3325/$100 of gross receipts for personal service and repair
Utility Taxes
- Telephone: $1.40 maximum/month on each line*
- Mobile Phone: $3.00 maximum/month (10% of first $30.00)*
- Gas: $3.00 maximum/month
- E-911 Service Fee: $1.60 maximum/month per line*
- Electricity: $3.00 maximum/month on each meter
Fee Schedule for Development
The fee schedule for developing in Campbell County is available for download here. This document is updated as fees change.