Business Taxes, Licenses, Fees
Click the links below for more information. These offices are open from 8:30 - 4:30 Monday - Friday.
Commissioner of the Revenue
- Botetourt County assesses Business License taxes on businesses operating in Botetourt County.
- The license is renewed annually with a due date of March 1.
- The license tax is computed based on gross receipts.
Before applying for this license,
please contact DEVELOPMENT SERVICES, 473-8320
to discuss operational qualifications
- Botetourt County requires every business engaged in selling prepared food and beverages to collect the meals tax and remit to the Commissioner of the Revenue's office monthly.
- The Meals Tax , as established by the Board of Supervisors is 4% of the gross sales amount.
- Monthly Report form for the Food and Beverage Tax
- Botetourt County requires hotels, motels, boarding houses, vacation rentals and travel campgrounds to collect a tax and remit to the CoR mopnthly.
- The Lodging Tax, as established by the Board of Supervisors is 5% of the total charge.
- Report of Transient Occupancy Tax Collected form
- Business Personal Property & Manufacturing Machinery & Tools