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
CATEGORY ANNUAL RATE
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 7% of gross sales
(3% discount if tax received before due date)
Sales Tax, municipal 1% of gross sales
Forms: Meals & Lodging Tax Return [fillable pdf]
Town of Lebanon Water & Sewage Rates
| Base Rates | Gallons Used | Water | Sewage | Garbage |
|---|---|---|---|---|
| Residential (inside town limits) | 0-2,244 | 18.25 | 19.25 | 9.25 |
| Commercial (inside town limits) | 0-2,244 | 20.25 | 21.25 | 17.25 |
| Residential (outside town limits) | 0-2,244 | 30.25 | 31.25 | |
| Commercial (outside town limits) | 0-2,244 | 35.25 | 36.25 | |
| Tier Rates | ||||
| Tier Rate 1 (addition to basic use) | 2,245–14,960 | $4.50/748 gallons | $4.50/748 gallons | |
| Tier Rate 2 | >14,960 | $4.75/748 gallons | $4.75/748 gallons | |
| Residential (inside town limits) | 0-2,244 | 18.25 | 19.25 | 9.25 |
Forms: Water & Sewage Tap Applications [pdf]
Town of Lebanon Business License Rates
| Category | Base Rate | Tier Rate 1 | Tier 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 | $0.75 for each $1000 of gross sales over $5,000,000 |
| Contractors License Fee | $30.00 | ||
| Con Amusement Machines | $100 for 3–9 machines | $200 for 10 or more machines | |
| Photographers (non-established location) | $25.00 | ||
| Carnivals, Circuses, Speedways, per event | $25.00 | ||
| Itinerant Merchants or Peddlers | $500.00 | ||
| Direct Sellers* | Less than $4000 no license required | $20 for gross sales over $4000 | $1 per each additional $1000 of gross sales over $6000 |
Forms: 2024 New Business License Application [pdf]
Town of Lebanon Zoning Department
| Category | Rate |
|---|---|
| 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 Variance Application [pdf]
Property Subdivision Application [fillable pdf]