2009 Tax Rates
Property Tax (Rate per $100)
| Location |
Nominal* |
Effective** |
| Wythe County |
$0.43 |
$0.43 |
| Town of Wytheville |
$0.16 |
N/A |
| Town of Rural Retreat |
$0.17 |
N/A |
*Based on 2007 assessment value
**With reassessment in 2007, effective rates are close to nominal rates.
Machinery and Tool Property Tax
| Location |
Nominal |
Effective
(years 1-5)* |
Effective
(after 5 years)* |
| Wythe County |
$1.50 |
$0.75 |
$0.30 |
| Town of Wytheville |
$0.28 |
$0.14 |
$0.056 |
| Town of Rural Retreat |
$0.12 |
$0.06 |
$0.024 |
*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: $0.56 of original cost
Personal Property Tax - Automobiles and Trucks
| Location |
Nominal ($/$100 of NADA LV)* |
Effective ($/$100 of NADA RV)** |
| Wythe County |
$2.08 |
$1.60 |
| Town of Wytheville |
$0.28 |
$0.22 |
| Town of Rural Retreat |
$0.45 |
$0.39 |
*North American Dealers Assoc. loan value
** North American Dealers Assoc. retail value
Utility Tax* - Electric Tax
Wythe County: $0.0150/kwh for first 13,333 kwh plus
$0.0003/kwh thereafter
Town of Wytheville: $0.0112/kwh (with max of $11.25/month)
Town of Rural Retreat: $1.50/kwh (with max of $15.00/month)
Utility Tax* - Natural Gas Tax
Wythe County: 20% + $0.14618/ccf up to $200 of tax plus
$0.00731/ccf thereafter
Town of Wytheville: $1.875 + $0.126/ccf per month (capped at
$11.25/month)
Town of Rural Retreat: $2.344 + $0.158/ccf (capped at $15/month)
Utility Tax* - Telephone Tax
| Location |
Price |
| Wythe County |
20% of first $25 |
| Town of Wytheville |
15% of first $75 |
| Town of Rural Retreat |
20% of first $75 |
Utility Tax* - Mobile Telephone Tax
| Location |
Price |
| Wythe County |
10% of first $30 |
| Town of Wytheville |
10% of first $30 |
| Town of Rural Retreat |
20% of first $15 |
*User pays either town or county utility tax, but not both.
Restaurant Tax
| Location |
Price |
| Wythe County |
4% |
| Town of Wytheville |
6% |
| Town of Rural Retreat |
4% |
Transient Occupancy Tax
| Location |
Price |
| Wythe County |
5% |
| Town of Wytheville |
6% |
| Town of Rural Retreat |
N/A |
Sales Tax
4% 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.
Food Tax
1.5% state + 1% local (Reduced sales tax rate for food.)
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 |
The building permit fee for Rural Retreat is handled by Wythe County, so Wythe
County and Rural Retreat building permit fees are the same.
Town of Wytheville
| Valuation |
Fee |
| $0.00 to $100,000.00 |
$3.00 per $1,000.00 |
| All over $100,000.00 |
$2.00 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)
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