Commissioner of the Revenue's Office

Rodney D. Spickard

Commissioner of the Revenue

1 West Main Street
P.O. Box 128
Fincastle, VA 24090


Located in the basement of the Circuit Courthouse

Monday - Friday

8:30 a.m. - 4:30 p.m.

Phone: (540) 928-2050
Fax: (540) 473-8289

commissioner@botetourtva.gov

The Commissioner of the Revenue (COR), estalished in Virginia in 1786, is one of five locally elected Constitutional officers. The COR is elected to a 4 year term by the citizens of Botetourt County.

The primary responsibility of the COR is to assess all property that is taxable by law and to apply the tax rates established by the Botetourt County Board of Supervisors.

Joint Website of the Commissioner of the Revenue and the Treasurer


Business License

  • Botetourt County assesses Business License taxes on businesses operating in Botetourt County.
  • The license is renewed annually with a due date of March 1.
  • The license tax is computed based on gross receipts.
Before applying for this license,
please contact Community Development , 928-2080
to discuss operational qualifications

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Food and Beverage Tax (Meals)

  • Botetourt County requires every business engaged in selling prepared food and beverages to collect the meals tax and remit to the Commissioner of the Revenue's office monthly.
  • The Meals Tax , as established by the Board of Supervisors is 4% of the gross sales amount.
  • Monthly Report form for the Food and Beverage Tax

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Transient Occupancy Tax (Lodging)

  • Botetourt County requires hotels, motels, boarding houses, vacation rentals and travel campgrounds to collect a tax and remit to the CoR monthly.
  • The Lodging Tax, as established by the Board of Supervisors is 7% of the total charge.
  • Report of Transient Occupancy Tax Collected form

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Links




Forms


Functions of the COR

  • assess Personal Property (vehicles (cars and trucks), trailers, boats)
  • maintain the Real Estate Assessment Tax record
  • assess Business Personal Property and Manufacturing Equipment (M&T)
  • issue Business Licenses (BPOL)
  • collection and enforcement of the Meals Tax
  • collection and enforcement of the Occupancy/Lodging Tax
  • administer the Elderly & Disabled Tax Relief Program
  • administer the Veterans 100% Permanent & Disabled Tax Relief Program
  • administer the Land Use Assessment Program
  • process, prepare and screen Virginia State Income Tax Returns
  • process State of Virginia Estimated Income Tax Payments
  • process Bank Franchise Tax Annual Assessment
  • assess Public Service Corp. Taxes

Mission of the
Commissioner of the Revenue

It is my mission, as Botetourt County's Commissioner of the Revenue
to provide timely, friendly, and professional service to all citizens of our county.
It is my goal to assess taxable property in a fair and equitable manner.

I consider being your Commissioner of the Revenue a privilege and an honor.

Rodney D. Spickard

Commissioner of the Revenue

 

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Did You Know...

Fpo Did You Know

The mighty James River begins its majestic journey in Botetourt County winding through the Allegheny and Blue Ridge Mountains on its way to the Chesapeake Bay. The Upper James River Water Trail offers 8 public boating access points along the 45 miles of the river in Botetourt County, including 14 miles designated as a Virginia Scenic River..