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ADOPTED TAX RATES 2025-2026 – Effective 1/1/2025 |
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| Tax | Rate | Details | ||||||||||
| Real Estate | $0.20 | Per $100 assessed value (based on 100% assessment) | ||||||||||
| Personal Property | $1.11 | Per $100 assessed value (based on 100% assessment) | ||||||||||
| Machinery & Tools | $0.86 | Per $100 assessed value (based on 100% assessment) | ||||||||||
| Meals Tax | 6% | |||||||||||
| Lodging Tax | 6% | |||||||||||
| Cigarette Tax | $0.25 | Per Pack | ||||||||||
| Utility Tax | Section 26-8 | |||||||||||
| Natural Gas | Residential - $1.00 plus $0.10 per CCF not to exceed $2.00 Commercial/Industrial - $10.00 plus $0.10 per CCF not to exceed $20.00 |
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| Electric | Residential - $1.00 plus $0.007585 per kwh not to exceed $2.00 Commercial/Industrial - $10.00 plus $0.007585 per kwh not to exceed $20.00 |
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LICENSE FEES 2025-2026 – Effective 1/1/2025 |
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| Fee Type | Amount | Details | ||||||||||
| Motor Vehicle License | $25 $15 $18 |
Per Motor Vehicle Per Trailer (over 1,500 gwt) Per Motorcycle |
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| **Added to June 5th Personal Property Tax Bills** | ||||||||||||
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PERMIT AND APPLICATION FEES – FY2026 – Effective 7/1/2025 |
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| Application Type | Amount | Details | ||||||||||
| ADMINISTRATION REVIEW ITEMS | ||||||||||||
| Sign Permit - Permanent | $50 | Plus $1 per square foot of sign | ||||||||||
| Sign Permit - Temporary | $25 | |||||||||||
| Temporary Use | $25 | |||||||||||
| Zoning Certification | $150 | |||||||||||
| Zoning Determination | $65 | |||||||||||
| Code Modification | $50 | |||||||||||
| RESIDENTIAL PERMITS | ||||||||||||
| Accessory Structure/Addition | $30 | Plus $5 for each additional improvement on a single application | ||||||||||
| Home Occupation | $30 | |||||||||||
| New Dwelling (Per Unit) | $100 | |||||||||||
| New Dwelling (Revision) | $50 | |||||||||||
| PLATS | ||||||||||||
| Plat of Correction/Amendment | $100 | Plus $25 per lot | ||||||||||
| Boundary Line Adjustment | $150 | Per lot | ||||||||||
| Lot Consolidation | $1,000 | |||||||||||
| Minor Subdivision Plat (3 lots or less) |
$250 | |||||||||||
| Conservation Plat | $250 | |||||||||||
| Plat Related to Final Site and Subdivision Plans |
$100 | Plus $5 per lot AND Plus $25 per plat type |
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| NON-RESIDENTIAL PERMITS | ||||||||||||
| Mobile Food Services | $30 | |||||||||||
| Occupancy/Change of Use | $50 | |||||||||||
| Outdoor Display/Café | $15 | |||||||||||
| Site Development Permit (For Site or Subdivision Projects) |
$100 | Plus $10 per lot AND Plus $1 per $1,000 of bond amount |
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| Special Event | $15 | |||||||||||
| SITE AND SUBDIVISION PLANS - RESIDENTIAL | ||||||||||||
| QC Review | $50 | Due at application submission | ||||||||||
| Subdivision Plan Admin Review | $100 | |||||||||||
| Final Subdivision Plan (Residential more than three (3) lots) |
$1,000 | Plus $5 per lot AND Plus $1 per $1,000 of bond amount |
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| Minor Subdivision Plan (Less than 5,000 sf of disturbance) |
$200 | |||||||||||
| Subdivision Plan Revision | $150 | Plus $5 per lot AND Plus $1 per $1,000 of increased bond amount |
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| Preliminary Subdivision Plan (More than three (3) lots) |
$500 | Plus $2.50 per lot | ||||||||||
| Right-of-Way Vacation | $250 | |||||||||||
| SITE AND SUBDIVISION PLANS – NON-RESIDENTIAL | ||||||||||||
| Preliminary Site Plan | $500 | Plus $100 per disturbed acre | ||||||||||
| Site Plan Administrative Review | $75 | |||||||||||
| Final Site Plan Submission- Commercial |
$1,000 | Plus $200 per disturbed acre AND Plus $1 per $1,000 of bond amount |
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| Minor Subdivision Plan (Less than 5,000 sf of disturbance) |
$200 | |||||||||||
| Site Plan Revision | $500 | Plus $200 per disturbed acre AND Plus $1 per $1,000 of increased bond amount |
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| Erosion and Sediment Control Plan | $150 | |||||||||||
| PLANNING APPLICATIONS | ||||||||||||
| QC Review | $50 | Due at application submission | ||||||||||
| Annexation | $2,000 | Plus $50 per acre | ||||||||||
| Architectural Review Board | $30 $60 $100 |
Minor Modification Major Modification – Residential Major Modification– Commercial |
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| Board of Zoning Appeals | $500 $500 |
Appeal Variance | ||||||||||
| Comprehensive Plan Amendment |
$1,500 | |||||||||||
| Proffer Amendment | $600 | |||||||||||
| Rezoning | $1,500 | Plus $100 per acre | ||||||||||
| Special Use Permit | $600 | |||||||||||
| Zoning Text Amendment | $500 | |||||||||||
| Waiver | $100 | |||||||||||
| OTHER | ||||||||||||
| Public Works Permit | $50 | |||||||||||
| Zoning Violation Fees | $200 | |||||||||||
| BOND ADMINISTRATION | ||||||||||||
| Performance Bond Application | $300 | |||||||||||
| Performance Bond Reduction | $100 | |||||||||||
| Performance Bond Release | $100 | |||||||||||
| Lot Stabilization Application (Single lot occupancy) |
$50 | |||||||||||
| *Engineering Review Costs – If consulting services are required for any reason, the applicant is responsible | ||||||||||||
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INSPECTION FEES – FY2026 – Effective 7/1/2025 |
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| Residential | Rate | Details | ||||||||||
| Fill Water Mains | $12.79 | Per 1,000 gallons used | ||||||||||
| Testing | Hourly based on personnel time and wages | |||||||||||
| Flushing | $12.79 | Per 1,000 gallons used | ||||||||||
| Bacteria Sample | $75 | Per sample | ||||||||||
| Commercial/Industrial | Rate | Details | ||||||||||
| All Inspection Types | Based on size of lot and project using actual cost of personnel time and wages |
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| **Inspections after hours, on weekends, and on holidays are charged at the personnel’s overtime rate. | ||||||||||||
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PARKS AND RECREATION FEES – FY2026 – Effective 7/1/2025 |
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| Fee Type | Amount | Details | ||||||||||
| Pool Rental | $150 | Per Access Line (set by VDOT) | ||||||||||
| Park Pavillion Rentals | $25 $50 |
Half day – + 10% non-resident fee for user residing outside Town limits Full day – + 10% non-resident fee for user residing outside Town limits | ||||||||||
| Security Deposits (Pavilion Rentals) |
$25 $50 |
Moose/Rotary/Kiwanis First Bank/R.R. Donnelly | ||||||||||
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MISCELLANEOUS FEES – FY2026 – Effective 7/1/2025 |
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| Fee Type | Amount | Details | ||||||||||
| Right-Of-Way Use | $2.19 | Per Access Line (set by VDOT) | ||||||||||
| FOIA Requests | Reasonable charges based on actual costs, consistent with § 2.2-3704(F) of the Code of Virginia |
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| Text Copies | $20 $20 |
Comprehensive Plan Water and Sewer Specifications |
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| Fingerprint Cards (Non-Residents ONLY) |
$10 $5 |
First Card Each Additional Card *Strasburg Residents are not charged for this service |
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| Parking Fines | $10 $20 $100 $200 |
Illegal Parking – if paid within ten (10) days – Misdemeanor Illegal Parking – if paid after ten (10) days – Misdemeanor Parking in a handicapped zone – if paid within ten (10) days Parking in a handicapped zone – if paid after ten (10) days | ||||||||||
| False Alarm Calls | $0 $50 $75 $100 $125 |
First and Second False Alarm Calls in a Calendar Year 4th Call 5th Call |
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| Failure To Respond | $100 | |||||||||||
| Failure To Silence | $100 | |||||||||||
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BUSINESS, PROFESSIONAL, AND OCCUPATIONAL LICENSE (BPOL) – FY2026 – Effective 7/1/2025 |
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| License Category | Rate | Details | ||||||||||
| Contractor1 | $0.15 | Per $100 of Gross Receipts | ||||||||||
| Retailer | $0.15 | Per $100 of Gross Receipts | ||||||||||
| Repair, Personal & Business Services | $0.18 | Per $100 of Gross Receipts | ||||||||||
| Financial, Real Estate & Professional Services |
$0.24 | Per $100 of Gross Receipts | ||||||||||
| Photographer | N/A | |||||||||||
| Itinerant Merchants or Peddler |
N/A | |||||||||||
| Wholesale | $0.05 | Per $100 of Gross Receipts | ||||||||||
| Direct Sellers | $0.20 | Per $100 of Gross Receipts | ||||||||||
| *Minimum License Fee or Flat Rate - $20.00 | ||||||||||||
| 1Contractor Receipts should be reported as follows: · Principal Office in Town of Strasburg: Taxes are calculated on the past year* gross receipts for work done in Strasburg and ALL other jurisdictions where a license fee was not charged. · Principal Office outside of Town of Strasburg: If annual gross receipts for business conducted in town is less than $25,000, no license is required by the town. If gross receipts exceed $25,000, taxes are calculated on gross receipts for all work done in Strasburg over the past year*. *Multi-Year Projects: For license purposes, contractors should provide estimated gross receipts for each year of the project. An adjustment calculation will be made during the last year of the project. |
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| CALCULATING BPOL TAX | ||||||||||||
| 1 | License Category | Select from the table above which License Category applies to your business. | ||||||||||
| 2 | 2024 Actual Gross Receipts | Enter actual gross receipts for the past year. If this is a new business, estimate the gross receipts for the upcoming year. | ||||||||||
| 3 | Tax Rate | Enter the tax rate that applies to your license category. See License Categories and Rates below. |
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| 4 | Tax Amount | Divide Line 2 by 100, then multiply by Line 3 and enter the result in this line. | ||||||||||
| 5 | Penalty (10%) | Renewal applications must be filed by March 1st. If filing date is after March 1st, multiply Line 4 by 0.10 and enter result on this line. | ||||||||||
| 6 | Total Amount Due | Add Lines 4 and 5 together and enter here. | ||||||||||
| Important Information Related to BPOL | ||||||||||||
| v Except for out-of-town contractors1, if annual gross receipts are less than $12,000, there is a $20.00 fee to register with the Town. |
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| v If annual gross receipts exceed $12,000, taxes are calculated on total gross receipts per the previous table. | ||||||||||||
| v Wholesalers ONLY: Use gross purchases in the space provided for gross receipts. | ||||||||||||
| v All Contractors must provide the following: · Workers Comp form VWC-61A · Copy of Valid VA Contractor’s License |
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| v Payments: Please make checks payable to the Town of Strasburg and submit them when turning in the application. |
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| v Be sure to check with the Planning & Zoning Department for proper forms and approval prior to doing business in the town. No business license will be issued until zoning application is approved by the Planning & Zoning Department. |
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| v Date Business Ceased in Strasburg: On the top corner of the application, note the date your business closed or moved and include your new mailing address and phone number. This will ensure we update our records accordingly. |
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| v Planning & Zoning Contact number: (540) 465-9197 | ||||||||||||
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WATER AND SEWER RATES AND FEES – FY2026 – Effective 7/1/2025 WATER |
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| Fee Category | Rate | Details | ||||||||||
| Residential (In-Town) | $25.57 $12.79 |
Base bill (includes up to 2,000 gallons) Per each 1,000 gallons over base bill | ||||||||||
| Residential (Outside town) | $35.80 $17.91 |
Same as above plus 40% on total bill | ||||||||||
| Non-Residential (In-Town) | $27.34 $18.06 |
Base bill (includes up to 2,000 gallons) Per each 1,000 gallons over base bill | ||||||||||
| Non-Residential (Outside town) |
$28.28 $25.28 |
Same as above plus 40% on total bill | ||||||||||
| Water Deposits | $285 $335 |
In-Town Outside of Town *Required of ALL RENTERS - $475 minimum for Commercial |
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| Water Turn On/Off | $50 | Per occurrence *When no account is established |
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| Penalty | 10% | Assessed per billing cycle after the 20th of the month | ||||||||||
| Processing Fee | $50 | When disconnected due to non-payment | ||||||||||
| Meter Reread | $10 | |||||||||||
| Meter Test | $15 | In-house testing *If a 2nd party testing is used – Fee charged is actual cost *If meter is incorrect; fee will be refunded |
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| SEWER – Based on Water Consumption | ||||||||||||
| Fee Category | Rate | Details | ||||||||||
| Residential (In-Town) | $26.02 $13.68 |
Base bill (includes up to 2,000 gallons) Per each 1,000 gallons over base bill | ||||||||||
| Residential (Outside town) | $37.13 $20.30 |
Same as above plus 40% on total bill | ||||||||||
| Non-Residential (In-Town) | $30.24 $17.05 |
Base bill (includes up to 2,000 gallons) Per each 1,000 gallons over base bill | ||||||||||
| Non-Residential (Outside town) | $43.15 $24.33 |
Same as above plus 40% on total bill | ||||||||||
| Penalty | 10% | Assessed per billing cycle after the 20th of the month | ||||||||||
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WATER AVAILABILITY FEES |
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| Meter Size - Category | Rate | Details | ||||||||||
| ¾” or 5/8” Meter | $12,000 $24,000 |
In-Town Outside of Town | ||||||||||
| 1” Meter | $12,267 $24,533 |
In-Town Outside of Town | ||||||||||
| 1 ½” Meter | $16,000 $32,000 |
In-Town Outside of Town | ||||||||||
| 2” Meter | $19,200 $38,400 |
In-Town Outside of Town | ||||||||||
| 3” Meter | $27,733 $55,467 |
In-Town Outside of Town | ||||||||||
| 4” Meter | $36,267 $72,533 |
In-Town Outside of Town | ||||||||||
| 6” Meter | $59,733 $119,467 |
In-Town Outside of Town | ||||||||||
| 8” Meter | $91,733 $183,467 |
In-Town Outside of Town | ||||||||||
| 10” Meter | $197,335 $394,669 |
In-Town Outside of Town | ||||||||||
| Hotels/Motels Nursing/Convalescent Homes Hospitals |
Varies Varies Varies | Size of meter plus $300 per guest room Size of meter plus $350 per patient room Size of meter plus $800 per patient room | ||||||||||
| *Cost of time and materials to install will be billed in addition to rates above *The cost of the meter will be added to all water availability fees |
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SEWER AVAILABILITY FEES |
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| Meter Size - Category | Rate | Details | ||||||||||
| ¾” or 5/8” Meter | $12,000 $24,000 |
In-Town Outside of Town | ||||||||||
| 1” Meter | $13,865 $27,731 |
In-Town Outside of Town | ||||||||||
| 1 ½” Meter | $18,132 $36,264 |
In-Town Outside of Town | ||||||||||
| 2” Meter | $27,732 $55,464 |
In-Town Outside of Town | ||||||||||
| 3” Meter | $43,731 $87,461 |
In-Town Outside of Town | ||||||||||
| 4” Meter | $69,329 $138,659 |
In-Town Outside of Town | ||||||||||
| 6” Meter | $122,661 $245,323 |
In-Town Outside of Town | ||||||||||
| 8” Meter | $191,991 $383,981 |
In-Town Outside of Town | ||||||||||
| 10” Meter | $373,315 $746,629 |
In-Town Outside of Town | ||||||||||
| Hotels/Motels Nursing/Convalescent Homes Hospitals |
Varies Varies Varies | Size of meter plus $500 per guest room Size of meter plus $700 per patient room Size of meter plus $2,000 per patient room | ||||||||||
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*Cost of time and materials to install will be billed in addition to rates above
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