1781 Greensville County Circle
Emporia, Virginia 23847
Phone: (434) 348-4227 or (434) 348-4209
Fax: (434) 348-3189
Monday - Friday
8:00 a.m. - 5:00 p.m.
Martha S. Swenson, Master Commissioner of Revenue
Personal Property Filing
State Income Taxes
Real Estate Tax
Personal Property Tax
Food and Beverage Tax
20th day of the month following the month of collection
Transit Lodging Room Rental Tax
Last day of the month following the month of collection
Mailed out September 1
Due November 1
Outlined below are important tax deadlines as well as information about late fees/penalties.
Real estate taxes are due to be paid on or before December 5.
Personal property filing deadline is May 1.
Personal property taxes are due to be paid on or before December 5.
State income taxes due on or before May 1.
Estimated taxes are due on or before May 1.
Business license tax payment is due on or before March 1.
There shall be a penalty of 10%, with a minimum of three dollars, added to all license taxes that are unpaid on the due date of each license year, or in the case of any person first engaging in a business, profession, trade or occupation, a period of more than 30 days after they engage in such business, profession, trade or occupation. In addition to such 10% penalty, interest at the rate of 8% per annum shall accrue and be added to all due and unpaid license taxes beginning March 1 of each license year. Taxes and penalty herein provided shall be assessed and collected in the manner provided by law for the enforcement of the collection of other taxes.
4% food and beverage tax is reported and submitted by the 20th day of the month following the month of collection.
A penalty of 10% plus interest as required by the State Tax Code is imposed if not paid by the due date.
2% transit lodging room rental tax must be reported and submitted by the last day of the month following the month of collection.
A penalty of 5% for each month of delinquency (not to exceed 25% in the aggregate) provided, however, that in no case shall the penalty be less than $10.00 and such minimum penalty shall apply whether or not any tax is due for the period for which such return is required. In addition, there shall be added to such unpaid tax interest at the rate of 8% per annum on the amount of tax delinquent, such interest to commence on the first day of the month following the month in which such taxes are due.
All credit applications must be filled out and brought into the Commissioner of the Revenue's Office with proper documentation to be qualified for the credit. The credit applications will be mailed out September 1 and are due to be in the Commissioner's office on or before November 1. Any applications received after the due date will not be accepted.