| Building, Planning & Zoning Fee Schedule | ||
| Motor Vehicle License Tax | Subject to VA State Registration | $31.00 per vehicle |
| Trailer License Tax | Subject to VA State Registration | $18.00 per trailer |
| Golf Cart License Decal | $31.00 per golf cart | |
| Real Estate - Cape Charles | $0.1481 per $100 | |
| Real Estate - Northampton County | $0.685 per $100 | |
| Personal Property Tax - Cape Charles | $1.00 per $100 | |
| Personal Property Tax - Northampton County | $3.90 per $100 | |
| Boat Tax - Cape Charles | $.01 per $100 | |
| Boat Tax - Northampton County | $.99 per $100 | |
| Heavy Construction Equipment - Northampton County | $2.86 per $100 | |
| Machinery & Tools Tax - Cape Charles | $1.00 per $100 | |
| Machinery & Tools Tax - Northampton County | $2.00 per $100 | |
| Trash Collection Fee | $63.75 per quarter per receptacle | |
| Admissions Tax | 3% Quarterly | |
| Short Term Rental Tax | 1% Quarterly | |
| Transient Occupancy Tax | In addition to the 4% rate: *Hotels & B&Bs + $1 per night per room; *Vacation Rental Homes + $4 per night per rental home |
4%* |
| Meals Tax | 5.5% Monthly | |
| Electric Utility Consumer Tax | Residential Consumers Commercial/Industrial Consumers |
$1.45 for 0-5 kWh + $0.0015 per kWh thereafter, not to exceed $3.00 monthly $3.50 for 0-5 kWh + $0.0015 per kWh thereafter, not to exceed $20.00 monthly |
| Other Taxes: | ||
| Bank Franchise Tax | 80% of the state franchise tax rate set forth in Code of VA § 58.1-1204 | |
| Carnivals, cruises, etc. | $100.00 per day or part of a day, limit $500.00 per week | |
| CATV Service | 5% of gross receipts received in the preceding calendar year | |
| Telephone Companies | 0.5% of gross receipts received in the preceding calendar year | |
| Wholesale Merchants | $0.5 per $100.00 of purchases | |
| Fortunetellers, clairvoyants, etc. | $500.00 | |
| Massage Parlor or similar | $500.00 | |
| Use of sound-amplifying equipment for advertising purposes | $10.00 per day or part of a day | |
| Other Miscellaneous Fees: | ||
| Notary Services | Charges to non-residents | $10.00 per signature notarized |
