Local Taxes
| 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 | .82 per $100 of assessed value |
| Meals and Lodging | 7.5% local meals tax or a 6% local lodging tax in addition to the state sales tax of 5.3%. |
| For complete information and forms, visit the Waynesboro Commissioner of Revenue’s website. | |
