Business Taxes

Lodging Tax
Lodging tax is imposed and levied by the Town on each transient a lodging tax in the amount of 5% of the charge made for each room rented to such transient.  Every person receving any payment for lodging with respect to which a tax is levied under this article shall collect the amount of such tax so imposed from the person paying for such lodging at the time payment for such lodging is made.  The tax required to be collected under this section shall be deemed to be held in trust by the person required to collect such taxes as provided in this article.

A blank lodging tax form can be downloaded here for your use.

Meals Tax
Meals tax is imposed and levied by the Town on each person at the rate of 8% in the amount paid for meals purchased from any food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not.  Every person receiving any payment for food with respect to which a tax is levied shall collect and remit the amount of the tax imposed by the Code of the Town of Appomattox from the person on whom the same is levied or from the person paying for such food at the time payment for such food is made.  All tax collections shall be deemed to be held in trust for the Town.

A blank meals tax form can be downloaded here for your use.

Registration Form Meals Tax Registration Form can be downloaded here for your use.

Cigarette Tax

A cigarette tax is hereby levied and imposed by the Town, in addition to any other taxes which may be or have been imposed, a tax to be paid and collected as provided in this article on each and every sale of cigarettes made in the Town.  The tax is to be paid by the seller, local dealer or other agent by affixing a stamp, or causing a stamp to be affixed, to every package of cigarettes, in the kind and manner required in this article and at the applicable rates as follows:  The rate or amound of tax levied or imposed on cigarettes shall be at the rate of $0.27 for each 20 cigarettes or fractional part thereof.

CIGARETTE DISTRIBUTORS

CIGARETTE TAX STAMPS ORDER FORM

CIGARETTE TAX STAMPS REFUND FORM

MONTHLY CIGARETTE TAX DISTRIBUTION ACCOUNTING FORM

RETAIL ADDITIONS & DELETIONS FORM

 

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