Pulaski County, Va. Commissioner of the Revenue's office FAQ
CONTENTS:
INDIVIDUAL PERSONAL PROPERTY
BUSINESS PERSONAL PROPERTY
REAL ESTATE
REAL ESTATE LAND USE
REAL ESTATE TAX RELIEF FOR THE ELDERLY
MEALS TAX
VIRGINIA STATE INCOME TAX
TRANSIENT OCCUPANCY TAX
BUSINESS LICENSE TAX
INDIVIDUAL PERSONAL PROPERTY TAX top of page
PULASKI COUNTY RESIDENTS WHO OWN BOATS, MOBILE HOMES, MOTOR HOMES, AND CAMPERS ARE REQUIRED TO REPORT SUCH BY MAY 1.
INDIVIDUAL VEHICLES (AUTOMOBILES & PICK-UPS) DO NOT NEED TO BE REPORTED.
IN 1998 THE GOVERNOR AND GENERAL ASSEMBLY PASSED THE CAR TAX RELIEF ACT, ALSO KNOWN AS THE PERSONAL PROPERTY TAX RELIEF ACT. (PPTRA)
QUALIFYING VEHICLES FOR THE PROGRAM INCLUDE AUTOMOBILES, MOTORCYCLES, PICK-UPS AND PANEL TRUCKS UNDER 7501 POUNDS OWNED OR LEASED BY AN INDIVIDUAL AND USED FOR NON-BUSINESS PURPOSES ON THE FIRST $20,000 OF A VEHICLE’S VALUE.
BUSINESS PERSONAL PROPERTY top of page
EVERY BUSINESS OWNING OR HAVING IN ITS POSSESSION TANGIBLE PERSONAL PROPERTY OR MACHINERY AND TOOLS LOCATED IN PULASKI COUNTY ON JANUARY 1 MUST FILE A TAX RETURN OF SUCH BY MAY 1.
THE COMMISSIONER OF THE REVENUE MAINTAINS THE ASSESSED VALUES FOR ALL REAL ESTATE LOCATED IN PULASKI COUNTY INCLUDING THE TOWNS OF DUBLIN AND PULASKI. THESE VALUES HAVE BEEN REASSESSED ON A SIX-YEAR CYCLE. TAX MAPS AND ASSESSMENTS ARE AVAILABLE TO THE PUBLIC FOR REVIEW.
THE TAX RATE FOR PULASKI COUNTY 0.62 CENTS PER $100 OF ASSESSED VALUE. THIS RATE HAS BEEN SET BY THE BOARD OF SUPERVISORS..
LAND MUST BE USED FOR A BONA FIDE FARM, DEVOTED TO EITHER THE SALE OF PLANTS OR ANIMALS.
THE MINIMUM AREA SHALL BE FIVE (5) ACRES.
DEADLINE TO APPLY IS NOVEMBER 1ST FOR THE FOLLOWING TAX YEAR.
REAL ESTATE TAX RELIEF ELIGIBILITY top of page
IF YOU ARE 65 YEARS OF AGE OR OLDER OR PERMANENTLY AND TOTALLY DISABLED YOU MAY BE ELIGIBLE FOR A REDUCTION ON YOUR REAL ESTATE TAX.
IF YOU CAN ANSWER YES TO ALL THE QUESTIONS LISTED BELOW PLEASE CONTACT THE COMMISSIONER OF THE REVENUE OFFICE FOR FURTHER INFORMATION.
APPLICATION MUST BE MADE BETWEEN JANUARY 1st AND APRIL 1st EACH YEAR, AND THE APPLICANT MUST BRING ALL DOCUMENTATION OF INCOME, INCLUDING SOCIAL SECURITY FORM 1099, TO THE OFFICE TO APPLY.
GUIDELINES FOR PULASKI COUNTY ELDERLY AND DISABLED TAX RELIEF PROGRAM
DO YOU OWN, OR JOINTLY OWN YOUR DWELLING (INCLUDES MOBILE HOMES)?
ARE YOU OR YOUR SPOUSE (IF JOINTLY OWNED) 65 YEARS OF AGE OR OLDER,
OR ARE YOU OR YOUR SPOUSE PERMANENTLY AND TOTALLY DISABLED?WAS YOUR TOTAL FAMILY INCOME(INCLUDING SOCIAL SECURITY) LESS THAN $20,000 FOR THE PREVIOUS YEAR? YOU MUST INCLUDE ANY RELATIVES INCOME (EXCLUDING FIRST $2,500) IF THEY RESIDE AT YOUR RESIDENCE.
$3,500 RECEIVED AS DISABILITY INCOME MAY BE EXCLUDED FROM TOTAL INCOME. IS YOUR COMBINED (HUSBAND / WIFE) NET WORTH, INCLUDING EQUITABLE INTEREST, LESS THAN $45,000? NET WORTH EXCLUDES DWELLING AND UP TO THREE (3) ACRES OF LAND.
ANNUAL INCOME AMOUNT THAT MAY BE EXEMPTED
$ 0 - $ 12,000 80%
$ 12,001 - $ 14,500 60%
$ 14,501 - $ 17,000 40%
$ 17,001 - $ 20,000 20% IF YOU ANSWERED ALL THESE QUESTIONS 'YES' – CONTACT COMMISSIONER OF THE REVENUE OFFICE 980-7750.
PULASKI COUNTY MEALS TAX top of page
ANY BUSINESS LOCATED IN PULASKI COUNTY SELLING PREPARED FOOD AND DRINK FOR IMMEDIATE CONSUMPTION, EITHER ON OR OFF PREMISES, IS REQUIRED TO REGISTER, COLLECT AND REPORT PULASKI COUNTY MEALS TAX.
THE TAX RATE IS 4% OF THE PURCHASE PRICE. RETURNS ARE DUE THE 20TH DAY OF THE MONTH FOLLOWING THE MONTH BEING REPORTED.
VIRGINIA STATE INCOME TAX top of page
VIRGINIA INCOME TAX RETURNS SHOULD BE FILED THROUGH THE COMMISSIONER OF THE REVENUE OFFICE. THE OFFICE OFFERS ASSISTANCE IN THE PREPARATION OF THE STATE INCOME TAX RETURNS AT NO CHARGE. RETURNS THAT CAN BE PROCESSED AS ACCELERATED REFUNDS WILL BE KEYED DIRECTLY TO THE VIRGINIA DEPARTMENT OF TAXATION RESULTING IN A FASTER REFUND. THE DEADLINE FOR FILING VIRGINIA INCOME TAX RETURNS IS MAY 1.
ESTIMATED VIRGINIA TAX PAYMENTS CAN ALSO BE MADE THROUGH THE COMMISSIONER OF THE REVENUE OFFICE.
MOST CURRENT YEAR STATE INCOME TAX FORMS ARE AVAILABLE AT OUR OFFICE.
Access the IRS Home Page at www.irs.gov to get federal tax forms with instructions, publications, tax law changes, and other tax information for individuals and businesses.
TRANSIENT OCCUPANCY TAX: top of page
ANY HOTEL, MOTEL, BOARDING HOUSE, TRAVEL CAMPGROUND OR OTHER FACILITY OFFERING GUEST ROOMS OR CAMPSITES, LOCATED IN PULASKI COUNTY, MUST REGISTER, COLLECT AND REPORT PULASKI COUNTY TRANSIENT OCCUPANCY TAX.
THE TAX RATE IS 5% OF THE RENTAL CHARGE. RETURNS ARE DUE THE 20TH DAY OF THE MONTH FOLLOWING THE MONTH BEING REPORTED.
BUSINESS LICENSE TAX top of page
Pulaski County has implemented a Business License Tax for all Pulaski County Businesses that are not located in an incorporated area of the Town of Pulaski or the Town of Dublin.
Click here to see the entire ordnance.
This ordinance goes into effect January 1, 2008. Business Licenses will go on sale February 1st, and must be purchased not later than March 1st of each year. If March 1st falls on a weekend or holiday, the deadline will be the next business day.
Merchant’s Capital will no longer be required to be listed on the Business Personal Property (762-B) that is required to be filed by May 1st of each taxable year.
1. The annual license tax imposed hereunder shall be thirty dollars ($30.00) for those businesses with annual gross receipts of $100,000 or less.
2. The annual license tax imposed for those businesses with annual gross receipts of more than $100,000 shall be as follows:
a. For contractors and persons constructing for their own account for sale, 14 cents per $100 of gross receipts;
b. For retailers, 20 cents per $100 of gross receipts;
c. For financial, real estate, and professional services, 7 cents per $100 of gross receipts;
d. For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this ordinance or otherwise by law, 15 cents per $100 of gross receipts;
e. For savings and loan associations and credit unions, 7 cents per $100 of gross receipts.3. For wholesalers, 5 cents per $100 of purchases.
It shall be a Class I Misdemeanor, a crime, to engage in any business, employment or profession covered by this Ordinance without first obtaining the required license.
*A copy of the full ordinance is on file at the Commissioner of the Revenue’s Office or the Office of the County Administrator.
If you have questions, please contact our office Monday thru Friday, 8:30 a.m. until 5:00 p.m. at (540) 980-7750.