Name	Description
Machinery and Tools	For manufacturing equipment paid annually based on equipment owned on January 1.  Return due May 1 / payment due December 5.
Business Personal Property	For non-manufacturing equipment used in business, paid annually based on equipment owned on January 1. Return due May 1 / payment due December 5.
Business License	Fee based on type of business and gross receipts.  For home based business, a Home Occupation Permit may also be required.
Real Estate	.87 per $100 of accessed value
Meals and Lodging	6% of any restaurant or lodging stay in addition to state sales tax
For complete information and forms, visit the Waynesboro Commissioner of Revenue’s website.