Business License & Taxes
"Each person subject to a license tax shall apply for a license prior to beginning business if he was not subject to licensing in the City on or before January 1 of the license year or no later than March 1 of the current license year if he had been issued a license for the preceding license year." For more information, view the License Fee and Tax section of the Colonial Heights Code or contact the Commissioner of the Revenue Office at 520-9280.
Transient Occupancy Tax (Lodging)
An 8% transient occupancy tax is levied on the total cost paid for each room or space rented in any hotel, motel, or tourist home for less than 30 consecutive days. This tax is collected by the hotel, motel, or tourist home and remitted to the city on a monthly basis.
Meals, Food & Beverage Tax
The Meals, Food, and Beverage Tax is a 6.5% tax on the total amount charged by a seller for prepared foods sold in Colonial Heights. THIS NEW RATE IS EFFECTIVE JULY 1, 2023. This tax is levied on all food and beverages, including snack food, whether consumed on or off the premises. This tax is collected by the prepared food seller who submits it to the city each month. FILING FORM FOUND HERE OR UNDER COMMISSIONER OF THE REVENUE.
Bank Franchise Tax
The bank franchise tax of 80 cents per $100 is levied on the January 1 net capital of banks and trust companies with branches in the city.
The cigarette tax, effective July 1, 2019, is a $0.35 tax per pack on cigarettes sold within the City's limits. The tax is evidenced by a stamp affixed to each pack of cigarettes, which bears either the City's seal or zip code (23834). Retailers and distributors pay the tax when purchasing the stamps to be placed on the packs of cigarettes.