The following is a description of taxes and fees levied and charged by the Town of Leesburg.
REAL ESTATE TAXES
- Real Estate Tax: A tax imposed on the assessed valuation of real estate appraised at 100 percent of its fair market value. Assessment information is provided by Loudoun County. The FY 2006 tax rate is 18 cents per $100 valuation.
- Real Estate Tax - Delinquent: Semi-annual real estate taxes that have not been paid by the June 5 and December 5 due dates. The penalty for delinquent taxes is a $2 minimum or 10 percent of the taxes due, whichever is greater, but not to exceed the amount of the tax.
- Interest - All Real EstateTaxes: For the first year of the delinquency, 10 percent interest is charged on delinquent taxes after January 1 and July 1 of the previous year due dates of June 5 and December 5.
- Tax Relief for Disabled/Elderly: A real estate exemption for qualified property owners who are permanently disabled or over 65 years of age as of December 31 of the previous year with a gross household income not to exceed $72,000 and a net worth of no more than $440,000.
PERSONAL PROPERTY TAXES
- Personal Property Tax: A tax imposed on the assessed valuation of personal property appraised at 100 percent of the fair market value of cars, vans, motorcycles, and trailers. Assessment information is provided by Loudoun County. The FY 2006 tax rate is $1.00 per $100 valuation.
- Personal Property - Delinquent: Annual personal property taxes that have not been paid by October 5. The penalty for delinquent taxes is 10% of the tax up to November 1. After November 1 of the following year, 10% interest is charged on the base tax plus the annual penalty.
- Tax Relief for Disabled/Elderly: An exemption for qualified owners who are permanently disabled or over 65 years of age as of December 31 of the previous year with gross income from the previous year not exceeding $52,000 to exclude the first $7,500 on income.
CONSUMER TAXES
- Consumers Utilities Tax: This tax is based on the purchase of utility service within the corporate limits.
- Electrical Service - The rate for residential electrical customers is $1.12 plus $0.012047 per kilowatt-hour delivered monthly not to exceed $2.40 per month. The rate for commercial and industrial electrical customers is $1.84 plus the rate of $0.010707 per kilowatt-hour delivered monthly not to exceed $48 per month.
- Natural Gas Service - The rate for residential natural gas service is $1.12 plus the rate of $0.07172 per CCF delivered monthly not to exceed $2.40 per month. For group-metered multifamily dwellings, the rate is $1.12 multiplied by the number of individual dwelling units plus $0.00013 per CCF delivered monthly not to exceed $2.40 per month, multiplied by the number of units. For commercial and industrial customers the rate is $1.35 plus the rate of $0.05352 per CCF delivered monthly not to exceed $48 per month.
- Meals Tax: A tax of 3.5 percent of all gross receipts for prepared food served within the town.
- Transient Occupancy Tax: A tax of 6 percent tax on the total amount paid for transient lodging.
- Cigarette Tax: A tax of $.50 per pack of twenty cigarettes or 12.5 mill for each cigarette in packs that are greater or less than 20 cigarettes.
- Daily Rental Taxes: A tax of 1 percent on the gross proceeds from equipment rentals.
- Telecommunications Taxes: A tax of 16% on the first $15 of net monthly charges per residential customer and 16% on the first $300 of the net monthly charges for commercial and industrial customers.
PERMITS, FEES, AND LICENSES
- Permits: Permits are required for individuals and businesses to erect certain structures, perform certain functions or begin construction. The Engineering & Public Works and Planning, Zoning & Development Departments are responsible for issuing and administering permits for the town.
- Business & Occupational Licenses: This is a license tax imposed on local business. The tax may be a flat tax or based upon a percentage of gross receipts. Businesses with gross receipts of less that $50,000 are charged a flat fee of $20.
Gross Receipts Tax Rates:
| Amusements: | $0.25 per $100 of gross receipts |
| Business Services Occupations: | $0.20 per $100 of gross receipts |
| Building Contractors and Trades: | $0.10 per $100 of gross receipts |
| Business Service Occupations: | $0.20 per $100 of gross receipts |
| Hotel/Motels, Lodges, Rooming Houses: | $0.23 per $100 of gross receipts |
| Massage Therapy: | $0.20 per $100 of gross receipts |
| Money Lenders: | $0.16 per $100 of gross receipts |
| Personal Service Occupations: | $0.20 per $100 of gross receipts |
| Professional, Specialized Businesses: | $0.20 per $100 of gross receipts |
| Public Utilities: | $0.50 per $100 of gross receipts |
| Repair Service Occupations: | $0.15 per $100 of gross receipts |
| Retail Merchants: | $0.10 per $100 of gross receipts |
| Vending Machine Merchants: | $0.10 per $100 of gross receipts |
| Wholesale Merchants: | $0.075 per $100 of gross receipts |
Flat Tax Rates:
Building and Savings and Loan Associations: Associations having a principal office in the town pay an annual tax of $50. Associations doing business on a mutual plan and make loans to only stockholders; those organized and making loans only in the town and surrounding subdivisions, pay an annual tax of $25.
| Cable Television Companies: | $25 annually |
| Fortune Tellers: | $500 annually |
| Peddlers and Itinerant Vendors: | $250 annually |
| �Alcohol Beverages: | |
| Retail �on or off� wine and beer | $37.50 annually |
| Retail �on� beer | $25 annually |
| Retail �on & off� wine and beer | $75 annually |
| Private non-profit club w/restaurant | $350 annually |
| �Mixed Beverage Licenses (Restaurant) | |
| 50 � 100 seats | $200 annually |
| 101 to 150 seats | $350 annually |
| Over 150 seats | $500 annually |
| �Coin Operated Amusement Machines: | |
| 1 to 5 machines | $100 annually |
| 6 to 9 machines | $150 annually |
| Over 10 machines | $200 annually |
- Motor Vehicle Licenses Fee: $25 for a car and $15 for a motorcycle. There is a fine of up to $100 for failure to display the appropriate vehicle decal.
- Zoning, Subdivision & Development Fees: Zoning and development fees are administered by the Planning, Zoning & Development Department.
FINES AND FORFEITURES
- Traffic Fines: Fines paid based upon tickets issued by police officers for moving and vehicle equipment violations.
- Police Forfeiture: The forfeiture of currency and real property by a defendant to the police department as a result of a successful investigation and prosecution for certain criminal activity.
- Parking Fines: Fines paid for violations of the parking ordinance. These include: $50 for parking within 15 feet of a fire hydrant, $50 for parking in a fire lane; $50 for parking within 15 feet of a fire or rescue station; $200 for parking in a handicapped designated parking area; and $10 for a parking meter violation.
