Business Taxes

Meals Tax
 
  • The Town of Berryville imposes a tax in the amount of 4% of any charge upon all meals sold by a restaurant or caterer in the town.
  • This tax should be collected by the seller from each person who pays the charge at the time of the sale, and must be remitted to the town no later than the 20th of the month following the month of collection.
  • There shall be no tax if the total amount paid is less than 50 cents ($0.50); on larger amounts, a fractional cent of tax due shall be rounded to the next higher cent.
  • Meals taxes must be reported on a Meals Tax Return available from the Town Office at 101 Chalmers Court in Berryville. If you’d like forms mailed to you, please send us an email. 
Transient Occupancy Tax 

  • The Town of Berryville imposes a tax in the amount of 2% upon any transient occupancy charge by a hotelier or bed and breakfast establishment in the town.
  • This tax should be collected by the seller from each person who pays the charge at the time of the sale, and must be remitted to the town no later than the 20th of the month following the month of collection.
  • Transient Occupancy taxes must be reported on a Motel Tax Return available from the Town Office at 101 Chalmers Court in Berryville. If you'd like forms mailed to you, please send us an email.
Cigarette Tax
Any establishment selling cigarettes within the town limits must purchase and affix Town of Berryville cigarette stamps to each cigarette pack.  The tax is $0.10 per pack of twenty cigarettes or less.  Stamps can be purchased in bulk (i.e., a roll of 15,000) or individually and are purchased on an as needed basis.  Stamps can be purchased by completing the Cigarette Stamp Order Form and mailing to or dropping the form off at the Town Office.
Machinery & Tools / Tangible Personal Property Tax
Businesses in the Town of Berryville will receive a Business Tangible Personal Property form from the Clarke County Commissioner of Revenue. This form must be returned by March 1 of each year.

The tax is levied on property employed in a trade or business, such as:
  • Fixtures
  • Furniture
  • Machinery
  • Tools
Assessments
The Commissioner of Revenue then assesses a value on the property and businesses are billed at a rate of $1.25 for each $100 of assessed value of property and at a rate of $1.30 for each $100 of assessed value of machinery and tools. These tax bills are due on December 5 of each year.