Harrisonburg, Virginia
The city of Harrisonburg, Virginia imposes several different taxes to generate revenue to meet the expenses of the city. Real estate and personal property taxes are assessed and billed annually, based on the market value of the property.
Harrisonburg imposes a meals tax of 6% for meals sold in the city, in addition to the regular sales tax. This tax is reported and remitted monthly to the Commissioner of the Revenue. Another tax that is reported and remitted monthly is the admissions tax of 5% on the gross amount charged for any admissions.
For a hotel or motel stay, a transient occupancy tax of 6% is charged on the amount paid for the rental of the room.
The city of Harrisonburg also charges a utility tax of 10% of the utility service charges. Another city tax is the cigarette tax of 30 cents per pack of 20 or more cigarettes. A land use tax is imposed with the goal of preserving land for certain purposes.
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