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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 (Seller Registration for Meals Tax Form) 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 Business Office at 101 Chalmers Court in Berryville or you can download the document. Meals Tax Return
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 (Transient Occupancy Tax Registration Form) 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 Business Office at 101 Chalmers Court in Berryville or you can download the document. Lodging Tax Return
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:
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
Cigarette Tax
Any establishment selling cigarettes within the town limits must purchase cigarettes from a distributor that can affix the Town of Berryville cigarette stamps to each cigarette pack. The tax is $0.10 per pack of twenty cigarettes or less. Stamps can only be purchased in bulk (i.e., a roll of 15,000) through the Town by the distributors. A list of current distributors may be obtained at the Town office. Stamps can be purchased by completing the Cigarette Stamp Order Form and mailing to or dropping the form off at the Town Office.
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.
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.