Adopted Budget - Bedford County, Virginia

1202 Consumer Utility Tax: Includes a tax on the consumers of public utilities imposed by the County.Residential customers of gas and electric services are not to be taxed at a rate higher than 20 percent of the first$15 of the monthly bill. There is no statutory ceiling on the tax on commercial or industrial consumers, andlocalities generally levy higher rates on these entities. Beginning in January 2007 the Virginia CommunicationsSales and use Tax eliminated several local taxes, including the Consumer Utility Tax.1203 Business License Tax: Localities are authorized to impose a local license tax collected on businessesoperating within their jurisdictions unless they already levy a tax on merchants’ capital.1204 Utility License Tax: Includes a local license tax on certain types of public service corporations. TheCounty may levy a license tax on telephone and water companies not to exceed one-half of one percent of thegross receipts of such company accruing from sales to the ultimate consumer in the County. The tax is nowcollected by the state and remitted through communication sales tax.1205 Motor Vehicle Licenses: Includes license taxes paid on motor vehicles including automobiles,motorcycles, trucks, trailers, and semi-trailers. This fee was abolished and rolled into personal property tax inSeptember 2008.1206 Bank Stock Tax: Includes local revenues derived from bank stock taxes. Banks pay a tax based on theirnet capital.1207 Taxes on Recordation: Includes local revenues collected by the Clerk of the Circuit Court for therecording of deeds, deeds of trust, mortgages, leases and contracts. Also includes the local tax on the probate ofwills and grants of administration.1208 Transient Occupancy Tax: Includes a tax of 5% which is imposed on the charge for the occupancy ofany room or space in hotels, motels, boarding houses, travel campgrounds, and other facilities providinglodging for less than thirty days and intended or suitable for dwelling and sleeping.1211 Meals Tax: Includes a tax of 4% which is levied for prepared food and beverages offered for humanconsumption.1212 Local Communications Sales Tax: Beginning in January 2007 the Virginia Communications Sales andUse Tax eliminated several local taxes, including the cable television system franchise tax, the local E-911 feeson landline phone service, the business license taxes in excess of 0.5 percent gross revenues collected, the localconsumer utility taxes on landline and wireless phones, and the local consumer utility tax on cable televisionservice. These local taxes were replaced by a new state tax of 5 percent, which is remitted back to localitiesbased on the percentage of local taxes the new state tax supersedes.1300 Permits, Fees & Licenses1301 Animal Licenses: Includes licenses required by the County ordinance for any person who lives in thecounty and owns a dog four months or older.1302 Building Permits: Includes fees collected in accordance with the Code of Virginia for construction,alterations, expansion, relocation or removal of any structure. The fees are based on the schedule outlined inthe Bedford County Ordinance.