Item	Due Date
Business License Filing / Payment	March 1
Federal Taxes Filing / Payment	April 15
Personal / Business Property Filing	May 1
Personal / Business Property Tax Payment	December 5
Real Estate and Mobile Home Tax Relief Filing	May 1
Real Estate Tax Payment (First Half)	July 31
Real Estate Tax Payment (Second Half)	December 5
State Estimated Tax (#1)	May 1
State Estimated Tax (#2)	June 15
State Estimated Tax (#3)	September 15
State Estimated Tax (#4)	January 15
State Income Tax Filing / Payment	May 1

Property Taxes
Personal / business property includes all cars, trucks, boats, boat trailers, motorcycles, recreational vehicles, and trailers for hire normally parked or garaged in the City of Waynesboro, as of January 1 of the tax year, should be reported to the commissioner of the revenue no later than May 1. To request a form please call 540-942-6610.

• Motor Vehicle Personal Property Form

All business equipment, office furniture and fixtures, and machinery and tools used in trade or business, as of January 1 of the tax year, should be reported to the commissioner of the revenue no later than May 1. To request a form, please call 540-942-6610. Download a "Business Personal Property Form", or "Machinery and Tools Form" from our Forms Page.

Business License
The renewal and payment deadline for business, professional or occupational licenses is March 1st. Penalty and interest are assessed as of March 2nd. For a new business or change of ownership in an existing business, please contact the Commissioner of the Revenue Office at 540-942-6610. Download a "Business License Form" from our Forms Page.

Transient Lodging / Food & Beverage Tax
Any business, person, or entity selling prepared foods consumed on or off the seller's premises is required to charge and collect from their customers a 6% tax, in addition to the 5% Virginia state sales tax. The due date for remittance of this tax is the 20th day of the month, following the month of collection. To register to collect either of these taxes or for questions about the assessment of these taxes, please call 540-942-6610. Download a "Transient Lodging Tax Form", or "Meals Tax Form" from our Forms Page.