Commissioner of the Revenue COVID-19 Related Information, Changes & Extended Due Dates


​At 5 p.m. Monday, March 16, 2020, the Commissioner of the Revenue’s office​ in City Hall suspended all public access. I intend to maintain this status until further notice. Considering the recent developments related to the COVID-19, I am implementing modified operating procedures to efficiently provide services via the internet, telephone, USPS, and courier. You may also use the drop box located directly across from the street from the main doors to City Hall. I am making these adjustments in the interest of our public health and the health and operational integrity of my staff. I strongly believe this adjustment is necessary to address this public health dilemma. 

On Tuesday, April 7, 2020, the Virginia Beach City Council approved an ordinance to suspend or extend certain local taxes during the COVID-19 Pandemic.

AUDIT

  • Audits may be conducted via email or USPS mail.

If you have a summons or additional questions, email us at busaudit@vbgov.com or call 757.385.8660. 

BUSINESS LICENSE

Late payment penalty will be assessed beginning May 2, 2020, for 2020 delinquent business license renewals.

  • Applications for a business license or short-term rental registrations may be completed via email or USPS mail. 
  • Continuing businesses may complete prior year and 2020 business license transactions online at www.vbgov.com/cor  (then click the blue tab “VBePay Business License Portal” and set up your business account). 
  • State and city cigarette stamps may be purchased via licensed package courier.
  • Inquiries related to local excise taxes on meals, lodging, admissions, utilities, and cigarettes may be addressed via phone, email, or USPS mail.
If you have a summons or additional questions, email us at business@vbgov.com or call 757.385.4515.


BUSINESS PROPERTY TAX
  • Business property returns must be filed by May 2, 2020, to avoid the failure to file penalty.
  • The payment due date for 2020 business property bills (originally June 5, 2020), is extended to August 3, 2020; and no late payment penalty or interest will incur prior to the extended due date.

INVESTIGATIONS
  • Short-term rental host appointments or summonses may be addressed by phone. 
  • Special event applications may be completed and sent via email or USPS mail. 

If you have a summons or have additional questions, email us at comply@vbgov.com or call 757.385.8784.

PERSONAL PROPERTY TAX PAYMENTS

  • The personal property tax payment due date is August 3, 2020. Late payment penalties and interest begins August  4, 2020.

PERSONAL PROPERTY ASSESSMENT APPEALS

  • All personal property transactions including sold items, items moved to another jurisdiction, local vehicle registration exemptions and personal property tax relief exemptions may be conducted via phone, email, or USPS mail.  
  • In-person reassessments are postponed indefinitely.
If you have additional questions, email us at persprop@vbgov.com or call 757.385.4487.

PERSONAL PROPERTY TAX EXEMPTIONS FOR ACTIVE-DUTY MILITARY OR MILITARY SPOUSES

All active-duty military seeking personal property exemption and military spouses seeking exemption by affidavit may email corles@vbgov.com, fax 757.427.1802. 



​PERSONAL PROPERTY ELDERLY & DISABLED TAX EXEMPTION QUALIFICATIONS - 2020
REAL ESTATE TAX EXEMPTION QUALIFICATIONS - 2021
  • The filing date is extended to July 31, 2020. 
  • Applications for real estate tax relief are accepted by mail, email, and fax. 

If you have additional questions about real estate tax relief services, email us at  REQ@vbgov.com, fax 757.427.1589, or call 757.385.4385.

​STATE INCOME TAX ASSISTANCE

  • State income tax assistance and federal earned income tax credit assistance is postponed until further notice. 
If you have questions about state income tax assistance or federal earned income tax assistance, email us at stincome@vbgov.com or call 757.385.4483

TRUST TAXES 

MEALS TAX

  • The city meal tax rate for the months of May and June 2020 is reduced from 5.5% to 0%.
  • Some establishments may not have had adequate time to update their computer registers after City Council approved this change. The affected establishments may have no other choice but to continue to charge 5.5%.
  • A letter outlining the temporary ordinance related to meals tax was mailed to businesses having an associated City of Virginia Beach Meals Tax account. View a copy of the COVID-19 Temporary Meals Tax Ordinance Letter.

ADMISSIONS, MEALS & LODGING TAX LATE FILING PENALTY

  • The gross receipts filing due date will remain the 20th of each month (following the month the sales occurred). To avoid the late filing penalty, please file by the 20th. 
  • Failure to timely file may result in a statutory assessment.

ADMISSIONS, MEALS & LODGING TAX LATE PAYMENT PENALTY

The late payment penalty is suspended for 60 days consecutively for the months of April, May, and June 2020.

TAX COLLECTED DATE​
PAYMENT ORIGINALLY DUE
LATE PAYMENT PENALTY NOW ​BEGINS AFTER
​MARCH 1-31
​APRIL 20, 2020
​JUNE 19, 2020
​APRIL 1-30
​MAY 20, 2020
​JULY 19, 2020
​MAY 1-31
​JUNE 22, 2020
​AUGUST 21, 2020

If you have questions about trust tax filing, email us at business@vbgov.com or call 757.385.4515.

If you have questions about trust tax payments or late payment penalties, email the Treasurer's Department at  VBTrust4you@vbgov.com,  fax (757) 385-8855, or for additional payment questions, please call (757) 385-1311.


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