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, Residential20% of the first $15.00
Bank Stock Tax0.8% of each $100 of tax value of shares
Consumption Tax, Meals and Lodging7% of gross sales
Sales Tax, municipal1% of gross sales

Forms: Meals & Lodging Tax Return [fillable pdf]

Town of Lebanon Water & Sewage Rates

Base RatesGallons UsedWaterSewageGarbage
Residential (inside town limits)0-2,244$14.80$15.80$7.50
Commercial (inside town limits)0-2,244$15.80$16.80$14.50
Residential (outside town limits)0-2,244$22.80$23.80
Commercial (outside town limits)0-2,244$27.80$28.80
Tier Rates
Tier Rate 1 (addition to basic use)2,245–14,960$3.90/748 gallons$3.90/748 gallons
Tier Rate 2>14,960$4.15/748 gallons$4.15/748 gallons
Residential (inside town limits)0-2,244$14.80$15.80$7.50

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$0.75 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
*Direct Sellers: sales of consumer products such as cosmetics or jewelry sold primarily in private households

Forms: 2019 New Business License Application [pdf]

Town of Lebanon Zoning Department

CategoryRate
Zoning Endorsement Permit
Residential$0.03 per sq. ft.*
Commercial/Industrial0.25% of total cost of job*
Accessory Building$0.03 per sq. ft.*
*Minimum permit fee is $25; Maximum permit fee is $1000
Street Entrance/ResidentialNo 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]