Rates and Fees

In the following information, you will find rates (and forms) related to general taxes, water and sewage, business licensing, and zoning needed to operate a business in Lebanon, Va.

Town of Lebanon General Tax Rates

CategoryAnnual Rate
Motor Vehicle Decal, Automobile $15.00
Motor Vehicle Decal, Motorcycle $7.50
Motor Vehicle Decal, duplicate $2.00
Real Estate Tax $0.20/$100.00
Personal Property Tax $0.75/$100.00
Machinery & Tools Tax $0.75/$100.00
Office Equipment Tax $0.75/$100.00
Utility Tax, Residential 20% of the first $15.00
Bank Stock Tax 0.8% of each $100 of tax value of shares
Consumption Tax, Meals and Lodging 6% of gross sales
Sales Tax, municipal 1% of gross sales

Forms: Meals Tax Return [fillable pdf]

Town of Lebanon Water & Sewage Rates

Base RatesGallons UsedWaterSewageGarbage
Residential (inside town limits) 0-2,244 $14.60 $15.60 $7.30
Commercial (inside town limits) 0-2,244 $15.60 $16.60 $14.30
Residential (outside town limits) 0-2,244 $22.60 $23.60
Commercial (outside town limits) 0-2,244 $27.60 $28.60
Tier Rates
Tier Rate 1 (addition to basic use) 2,245–14,960 $3.70/748 gallons $3.70/748 gallons
Tier Rate 2 >14,960 $3.95/748 gallons $3.95/748 gallons
Residential (inside town limits) 0-2,244 $14.60 $15.60 $7.30

Forms: Water & Sewage Tap Applications [pdf]

Town of Lebanon Business License Rates

CategoryBase RateTier Rate 1Tier Rate 2
Minimum Rate, all business $25.00
Business/Merchants/Wholesalers $20 for first $2000 of gross sales $1 per each additional $1000 of gross sales $0.50 for each $1000 of gross sales over $50,000,000
Professionals $20 for first $2000 of gross sales $2.50 per each additional $1000 of gross sales $0.50 for each $1000 of gross sales over $50,000,000
Contractors License Fee $30
Con Amusement Machines $100 for 3–9 machines $200 for 10 or more machines
Photographers (non-established location) $25
Carnivals, Circuses, Speedways, per event $25 Itinerant Merchants or Peddlers $500
Direct Sellers* Less than $4000 no license required
$20 for gross sales over $4000 $1 per each 
additional $1000 of gross sales over $6000
*Direct Sellers: sales of consumer products such as cosmetics or jewelry sold primarily in private households

Forms: 2017 Business License Application [fillable pdf]

 

Town of Lebanon Zoning Department

CategoryRate
Zoning Endorsement Permit
  - Residential $0.03 per sq. ft.*
  - Commercial/Industrial 0.25% of total cost of job*
Accessory Building $0.03 per sq. ft.*
*Minimum permit fee is $25; Maximum permit fee is $1000
Street Entrance/Residential No Fee, Permit Required
Street Entrance/Commercial $100 plus $2500 permit bond
Land Use Application $100 plus bond
Utility Contract Fee $150
Conditional Use Application $50 plus fees
Subdivision/Variance $25
Sign Permit $25, signage up to 50 sq. ft.
$50, signage 50–150 sq. ft.*
*Signage exceeding 150 sq. ft. requires a Conditional Use Permit plus $100

Forms: Rezoning Property Application [fillable pdf]

Conditional Use Permit [fillable pdf]

Zoning Variancce Application [pdf]

Property Subdivision Application [fillable pdf]

Michael L. Duty, Zoning Administrator
Mr. Jackie L. Hubbard, Asst. Zoning Administrator [contact]