Tax Rate: $3.50 per $100.00 of the assessed value. $1.00 per $100.00 of the assessed value for qualifying vehicles used by volunteer firefighters and volunteer members of rescue squads. $0.01 per $100.00 of the assessed value for disabled veterans' vehicles, and motor vehicles specially equipped to provide transportation for physically handicapped individuals.

Machinery Used for Manufacturing/Mining

Tax Rate: $1.00 per $100.00 of the assessed value of the machinery and tools. $0.55 per $100.00 of the assessed value for machinery and tools used in semiconductor manufacturing.

Aircraft

Tax Rate: $1.60 per $100.00 of the value of the aircraft.

Sanitary District Tax

In Sanitary Districts 2, 3, 3.1, 23 and 12 an additional tax is levied on real estate and personal property for the provision of street lights. The real estate rates are $0.003, $0.010, $0.031, $0.010 and $0.010 per $100 of assessed value respectively. The personal property rates are $0.001 per $100 of assessed value for all sanitary districts.

Motor Vehicle License Tax

Vehicle License Tax: $20.00 for a vehicle under 4,000 pounds and $25.00 for a vehicle over 4,000 pounds. The license fee is $15.00 for motorcycles.

Local Sales Tax

Tax Rate: The County receives 1.0% of the 5.0% collected on each purchase. The State of Virginia disburses these receipts.

Lodging Tax

Tax Rate: 8.0% of the total amount paid for room rental.

Utility Consumers' Tax

Monthly Commercial and Industrial Utility Tax Rates
Cellular Phones - 10% of the gross charges, not to exceed $30 of gross charges.

Electric
Residential - $0.70 plus the rate of $0.007537 per kilowatt hour delivered not to exceed a maximum monthly tax of $1.00.

Master Metered Units w/Residential Use - $0.70 plus the rate of $0.007537 per kilowatt hour delivered not to exceed a maximum monthly tax of $1.00 per dwelling unit.

Commercial - $1.15 plus the rate of $0.00713 per kilowatt hour delivered not to exceed a maximum monthly tax of $10.00.

Industrial - $1.15 plus the rate of $0.007603 per kilowatt hour delivered not to exceed a maximum monthly tax of $10.00.

Telephone
Residential - 10% of the gross charge on the first $10 of gross charges.

Commercial - 10% of the gross charge on the first $100 of gross charges.

911 Emergency System - $1.00 per month per line for residential and commercial service - not charged on cellular service.

Natural Gas
There is no tax imposed by Henrico County on the use of gas in either Residential or Commercial areas.

Business and Professional Licenses

Tax Rates:

(1) Wholesale Merchants:

The first $100,000 of gross purchases is excluded from the tax for item (1):
(1) $1 to $100,000 purchases ($25 min. tax)
$100,001 to $5,000,000 ($.20 per $100)
$5,000,001 to $15,000,000 ($.15 per $100)
$15,000,001 to $25,000,000 ($.10 per $100)
$25,000,001 to $50,000,000 ($.05 per $100)
$50,000,001 to $100,000,000 ($.025 per $100)
$100,000,001 and over ($.0125 per $100)

Items (2), (3), (4) and (5) assess taxes on gross receipts. When gross receipts are $100,000 or less, an application
is required, but no tax is due.

(2) Retail Merchant: $0.20 per $100.00, or $30.00 minimum, of gross receipts exceeding $100,000.

(3) Professional Service: $0.20 per $100.00, or $30.00 minimum, of gross receipts exceeding $100,000.

(4) (a) Contractor (Fee Basis): $1.50 per $100.00, or $30.00 minimum, of gross fees exceeding $100,000.

(b) Contractor (Contract Basis): $0.15 per $100.00, or $30.00 minimum, of gross receipts exceeding $100,000.

(5) Utility Companies (includes Cellular Telephone): One-half of 1.0% of the gross receipts, or $30.00 minimum
of gross receipts exceeding $100,000.

Landfill Fees
Landfill: $50.00 per ton for commercial refuse collected in Henrico; $65.00 per ton for commercial refuse collected outside of Henrico; $3.00 per visit effective April 1, 1998 to public use area by private citizens. Coupon books are available for purchase as follows: 15 coupons for $40.00; 10 coupons for $27.00.

Refuse Collection Charges
Frequency of Collection: Weekly

Collection Fee
(proposed increase to): $13.00 per month

Send e-mail inquiries to: N. Sessions