Business, Meals, and Occupancy

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 to discuss operational qualifications.

Food & 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.
  • As established by the Board of Supervisors, the Meals Tax is 4% of the gross sales amount.
  • Meals Tax Form (PDF)

Transient Occupancy Tax (Lodging)

  • Botetourt County requires hotels, motels, boarding houses, vacation rentals, and travel campgrounds to collect a monthly tax and remit to the Commissioner of the Revenue.
  • The Lodging Tax, as established by the Board of Supervisors is 7% of the total charge.
  • Transient Occupancy Tax Form (PDF)
  1. Chris T. Booth

    Commissioner of the Revenue

  2. For business related questions

    Email Business

  3. Commissioner of the Revenue

    Physical Address
    57 S Center Dr
    Daleville, VA 24083

    Mailing Address
    P.O. Box 128
    Fincastle, VA 24090

    Fax: 540-473-8289