Rates and Fees

   

ADOPTED TAX RATES 2025-2026 – Effective 1/1/2025

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
 
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
 

LICENSE FEES  2025-2026 – Effective 1/1/2025

Fee Type Amount Details  
Motor Vehicle License $25
$15
$18
Per Motor Vehicle
Per Trailer (over 1,500 gwt) Per Motorcycle
 
**Added to June 5th Personal Property Tax Bills**  

PERMIT AND APPLICATION FEES – FY2026 – Effective 7/1/2025

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
 
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
 
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
 
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
 
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
 
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
 
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
 
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

INSPECTION FEES – FY2026 – Effective 7/1/2025

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
 
**Inspections after hours, on weekends, and on holidays are charged at the personnel’s overtime rate.

PARKS AND RECREATION FEES – FY2026 – Effective 7/1/2025

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  

MISCELLANEOUS FEES – FY2026 – Effective 7/1/2025

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
 
Text Copies $20
$20
Comprehensive Plan
Water and Sewer Specifications
 
Fingerprint Cards
(Non-Residents ONLY)
$10
$5
First Card
Each Additional Card
*Strasburg Residents are not charged for this service
 
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
3rd Call 

4th Call 

5th Call
6th Call and each call after

 
Failure To Respond $100    
Failure To Silence $100    

BUSINESS, PROFESSIONAL, AND OCCUPATIONAL LICENSE (BPOL) – FY2026 – Effective 7/1/2025

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.
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.
 
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.
 
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
 
v   Payments:  Please make checks payable to the Town of Strasburg and submit them when turning in the
application.
 
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.
 
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.
 
v   Planning & Zoning Contact number:  (540) 465-9197  

WATER AND SEWER RATES AND FEES – FY2026 – Effective 7/1/2025 

WATER

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
 
Water Turn On/Off $50 Per occurrence
*When no account is established
 
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
 
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  

WATER AVAILABILITY FEES

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

SEWER AVAILABILITY FEES

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  

*Cost of time and materials to install will be billed in addition to rates above


 

Frequently Asked Questions

Town Council is particularly sensitive and concerned about this and has decided to make the new fees effective as of January 1st 2021 instead of July 1st 2020, in order to allow more time for recovery.   

While Strasburg’s rates may seem high compared to similarly sized towns, Strasburg’s water and sewer rates are competitive.  Large communities generally have more users (customer base), allowing for an economy of scale to provide lower rates.  

The costs to treat water and wastewater are affected by inflationary increases. Additionally, the Town of Strasburg constructed new water and wastewater plants in, 2013 and 2015 respectively, in order to meet state and federal standards, resulting in debt service payments. Town Council has made a conscious effort to gradually phase in higher rates to reduce the impact to households but, all expenses for water and wastewater treatment should be covered by rates and not tax dollars. 

As responsible stewards of the community’s assets, water and sewer rates need to increase each year as the costs to operate increase. Both the water and sewer operating expenses have exceeded revenues in recent years resulting in a shortfall. For the sewer fund, that amount can be in the hundreds of thousands of dollars.  

The Town has also covered the difference between revenues and costs with tap fees from new construction or out of the respective savings accounts for these funds; however, that is not sustainable. Best practice advises having a less variable and more calculable revenue stream cover minimum operating expenses.  

To provide water and sewer services to Town residents, the Town incurs certain fixed costs that do not change if a customer uses more or less water. These include but are not limited to: reading meters, preparing bills, collecting payments, certain employee salaries, debt service, etc. The new administrative fees are intended to cover those costs more accurately than the current charges do.  

Below is the typical minimum bill for in-town residential service, covering usage up to 2,000 gallons.

  Current Bill  
Minimum Bill Water $25.57  
Minimum Bill Sewer $26.02  
Trash & Recycling $17.20  
Total $68.79  

*Recycling services were discontinued July 1st, 2020.

Stop by to speak with a member of Town staff or call Town Hall at  540.465.9197.  

View All FAQ's