TAX & LICENSE / STATE TAX SYSTEM
Income Tax
Residents of Virginia are required to file an individual income tax return if their gross income is over the filing threshold. The adjusted gross income for Virginia income tax purposes is calculated in the same way as the federal adjusted gross income, plus applicable Virginia additions and minus any Virginia subtractions. The Virginia adjusted gross income does not include standard or itemized deductions, any child/dependent care expense deductions, or the taxpayer’s personal exemptions. If your income falls below the filing threshold for your filing status but Virginia income tax was withheld from payments you received, it is possible to file a return to apply for a full refund of the Virginia individual income tax withheld. For answers to questions or further details on taxation in Virginia, contact:
Virginia Department of Taxation
Customer Service
804-367-8031
www.tax.virginia.gov
Sales Tax
Sales tax is imposed on retail goods sold in the Commonwealth of Virginia. The tax was raised in 2004 to total of 5.0 percent. Local jurisdictions receive 1.0 percent of these revenues and the Commonwealth retains 4.0 percent. Certain food items may be taxed at a lower rate, and non-prescription drugs and proprietary medicines are exempt. Local jurisdictions may also levy a tax on items like food, lodging, and entertainment. The local Commissioner of Revenue can provide the exact tax rate in your city or county. Virginia returns one-third of the state sales tax to the localities in support of education based on the school age population. Virginia distributes local tax revenues for general operating purposes based on the amount of sales in that particular locality.
Property Tax
Property tax is assessed on all taxable real and personal property. Although laws differ between localities, the definition of “real property” includes real estate (both business and residential), mobile homes, watercraft, unregistered automobiles, motorcycles, trailers, business equipment and airplanes. Personal property tax rates range from $3.50 to $4.50 per $100 of assessed value.
Voter Registration
Residents of Virginia are required to register in order to vote in a general or primary election. Voters are required to be a U.S. citizen, a state resident, and be 18 years of age or older by the next general election. Registration must be completed at least 29 days prior to a primary and general election or 14 days prior to a special election. Your registration can be completed in a variety of locations including any voter registrar’s office, a public library, or at the time you apply for a drivers license.
Voter registration is free of charge and you are not required to state a political party preference. You will need to supply your complete legal name and home address, your Social Security number, the length of time you have lived at your current address, your place and date of birth, and the location of any prior registrations. It is not necessary to update your registration unless you change address or have failed to vote in two consecutive presidential elections. Remember to notify your voter registrar in writing if you have changed your name or address since the last election. Absentee ballots are also available from the voter registrar’s office.
PET LICENSES
The specific regulations on pet licensing are developed by each jurisdiction. In general, dog licenses are required on an annual basis. Licensing includes verification of a current rabies vaccination. Fees are usually lower for neutered or spayed animals. Pet licensing not only contributes to public health but benefits pet owners in locating lost animals. Contact your city or county animal control office for details on regulations, fees, leash laws, and related pet information.
HUNTING & FISHING LICENSES
Virginia is known for its premier hunting and fishing opportunities, both freshwater and saltwater. Thousands of miles of streams and impoundment’s are stocked each year with fish that include striped bass, walleye, channel catfish, trout, northern pike and largemouth bass. Hunters will discover an abundance of small and large game as well. Virginia requires valid hunting and fishing licenses, which are both regulated by the Virginia Department of Game and Inland Fisheries or VDGIF. The department sets hunting seasons, bag limits, and license fees according to residency, the type of license and the duration of the license. The VDGIF provides information on seasonal hunting in the Virginia Hunting Guide and Hunting and Trapping in Virginia. The VDGIF also distributes information on fishing licenses, fishing regulations, and a freshwater fishing guide. For details, guides and current license fees, contact the VDGIF directly at:
Virginia Department of Game
& Inland Fisheries
804-367-1000
www.dgif.state.va.us