Other Taxes

A complete description of taxes is available for download (.pdf file). The FCEDA publication Doing Business in Fairfax County has a comprehensive description of business taxes in the county. The Quick Reference Guide is also helpful. For further information, contact the Virginia Department of Taxation or the Fairfax County Department of Tax Administration.

State

Alcohol Tax — State alcohol excise taxes are paid by the wholesaler and included in the retail price. Distilled spirits retail prices include a 20 percent state tax. There is also a 4 percent tax on wine sold in Alcohol Beverage Control (state) stores. Wine retail prices include a $0.40 per liter wine tax. An additional 6 percent sales tax is added to the retail price at the register.

Cigarette Tax — Virginia and Fairfax County each levy a tax of $0.30 per pack on cigarettes sold in Fairfax County, for a combined tax of $0.60 per pack.

Motor Vehicle Fuel Tax — The gasoline tax is $0.175 per gallon plus a $0.006 per gallon tank storage fee. The diesel fuel tax is $0.16 per gallon.

Utility Consumption Tax — A state consumption tax is levied on kWh (kilowatt hour) usage of electricity and CCF (100 cubic feet) usage for gas. The tax appears as a separate entry on monthly electric and gas bills.

  • Electric – $0.00155 to $0.00099 per kWh depending on the amount consumed
  • Gas – $0.0195 per CCF of natural gas consumed, up to 500 CCF per month

Communication Sales and Use Tax —A 6 percent consumer sales tax is imposed by service providers on the charge for or sale of landline and wireless telephone service. The Commonwealth also levies a statewide E-911 tax of $0.75 per telephone land line.

Motor Vehicle Sales Tax and Title Fee — The motor vehicle sales tax applies whenever a vehicle is sold and/or its ownership changes. The tax is 3 percent of purchase price or $35, whichever is greater, and is collected when the vehicle is titled. The title fee is $10; replacement titles (without changes) are $5. Contact the Virginia Department of Motor Vehicles at 866-368-5463 for more information.

Motor Vehicle Registration — Vehicles may be registered for one or two years with the Virginia Department of Motor Vehicles. The annual registration fee is $40.75 for passenger cars and taxicabs up to 4,000 pounds; $45.75 for passenger cars and taxicabs over 4,000 pounds; $51.75 for pickup trucks from 6,501 to 7,500 pounds; and $28.75 for motorcycles.

Fairfax County

Transient Occupancy Tax — Hotels and motels collect a 6 percent tax on room or space rentals. In addition, the town of Herndon charges a 6 percent hotel/motel tax and a 2.5 percent meal tax, and the town of Vienna collects a 3 percent meals and lodging tax. The Fairfax County rate applied to the towns of Vienna and Herndon is 2 percent

Consumer Utility Taxes — Fairfax County levies a tax on electric, natural gas and local telephone service

Electric (based on consumption)

  • Commercial and Industrial — Tax ranges from $1.15 to a maximum tax of $1,000 per bill.
  • Residential — Tax ranges from $0.56 up to a maximum tax of $4 per bill.
  • Master-metered apartments — Tax ranges from $0.56 per dwelling unit to a maximum tax of $4 per dwelling unit.

Natural Gas (based on consumption)

  • Nonresidential — Tax ranges from $0.845 to a maximum tax of $300 per bill.
  • Nonresidential interruptible — Tax ranges from $4.50 to a maximum of $300 per meter.
  • Residential — Tax ranges from $0.56 up to a maximum tax of $4 per bill.
  • Master-metered apartments — Tax ranges from $0.56 per dwelling unit to a maximum tax of $4 per dwelling unit.

Sewage and Water Service RatesSewer use is $6.68 per 1,000 gallons of water used each quarter. Water service is billed quarterly at a rate of $2.68 per 1,000 gallons of water consumed.