For more information contact:
 J. Mike Davidson
Economic Development Director
(434) 592-9595
jmdavidson@co.campbell.va.us
 
Tax Rates

In Virginia, counties and cities are separate taxing entities. Companies and individuals pays 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.

Virginia Sales and Use Tax: 5.0%

Real Estate Tax (FY2009)

Nominal Tax Rate / $100
Assessment Ratio
Effective Rate
  
Campbell County
$0.46
100%
$0.46
  
Town of Brookneal
$0.17
100%
$0.17
  
Town of Altavista
$0.165
100%
$0.165

 

Machinery & Tools Tax

 
Value Used
Nominal Tax Rate/$100
Assessment Ratio
Effective Rate/$100
Campbell County
Original Cost
$3.25
25%
$0.81
Town of Brookneal
Original Cost
$1.70
25%
$0.43
Town of Altavista
Original Cost
$2.00
25%

$0.50

Automobiles & Small Trucks (Personal Property) Tax

 
NADA Retail
Nominal Tax Rate/$100
Effective
Rate/$100
  
Campbell County
50%
$3.85
$1.93
  
Town of Brookneal
50%
$1.70
$0.85
 
Town of Altavista
50%
$2.00
$1.00

 

Business Personal Property Tax

AGE OF EQUIPMENT 1-10 YEARS

 
Value Used
Nominal Tax Rate/$100
Effective Rate/$100
  
Campbell County
25% of cost
$3.85
$0.96
  
Town of Brookneal
25% of cost
$1.70
$0.43
  
Town of Altavista
25% of cost
$2.00
$0.50

 

AGE OF EQUIPMENT 10+ YEARS

 
Value Used
Nominal Tax Rate/$100
Effective Tax Rate/$100
  
Campbell County
15% of cost
$3.85
$0.58
  
Town of Brookneal
15% of cost
$1.70
$0.26
  
Town of Altavista
15% of cost
$2.00
$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).

$0.16/$100 of gross receipts for contractors
$0.50/$100 of gross receipts for professional service
$0.20/$100 of gross receipts for retail sales
$0.05/$100 of gross purchases for wholesale
$0.35/$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

 
 

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