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.

• Business License Guidelines (PDF)
• Business License Application Form (PDF) rev. 01/23
• Business Personal Property and Manufacturing Machinery and Tools (PDF) rev. 01/23

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)