Rates, Fees, Taxes

General Property Tax Rates	Utility Rates Inside Town	Utility Rates Outside Town
Water and Sewer Taps	Garbage Collection	Business License Fees
Big Cherry Use Permit	Other Taxes	Vehicle Decals

GENERAL PROPERTY TAX RATES
Real Property Tax	$.44 per $100
Personal Property Tax	.62 per $100
Mobile Homes Tax	.44 per $100
Machinery/Tools	.62 per $100

UTILITY RATES INSIDE OF TOWN
	First 1500 Gallons (Minimum Amount)	Over 1500 Gallons (Per thousand)
Water	$ 15.00	$5.00
Sewer	12.00	4.50
Monthly Improvement Fee ...........................................................................$7.50

UTILITY RATES OUTSIDE OF TOWN
	First 1500 Gallons (Minimum Amount)	Over 1500 Gallons (Per thousand)
Water	$22.50	$7.50
Sewer	20.00	7.00
Monthly Improvement Fee............................................................................$7.50

WATER AND SEWER TAPS
	Inside of Town	Outside of Town
Water	$550.00	$800.00
Sewer	400.00	(where available) 650.00

GARBAGE COLLECTION

Garbage collection is available inside of the Corporate Limits of the Town only. The residential fee for weekly collection is $10.00 per month. Commercial fees are based on the frequency of collection required.

BUSINESS LICENSE FEES
Coin Operated & Vending	$20.00 per machine up to 10 machines. $200 for 11 or more machines
Contractor	$.16 per $100 of gross receipts
Retail Sales	$.20 per $100 of gross receipts
Wholesale	$.13 per $100 of gross receipts
Professionals	$.40 per $100 of gross receipts
Business Service	$.20 per $100 of gross receipts with $600 maximum
Utilities	$.50 per $100 of gross receipts over $6000

Big Cherry Lake Use Permit
Residents of the Big Stone Gap Service Area	$10.00
Persons outside of the Big Stone Gap Service Area	$15.00
Persons under 16 years of age	Free
Persons 65 years of age or older	Free Lifetime
Persons having a "Disabled" Virginia Hunting or Fishing Permit	Free Lifetime
Note: This permit allows access to the area only. Persons desiring to hunt or fish must have all permits required by the State of Virginia and must comply with all state hunting and fishing regulations. Four wheel drive vehicles are required for access.

OTHER TAXES
Restaurant Meals Tax	6% Gross
Transient Occupancy Tax	5% Gross
Utility Service - Residential	20% First $15.00
Utility Service - Commercial	20% First $50.00

VEHICLE DECALS
Decal fee due by April 15. The vehicle registration is required for all vehicles.	$25.00
Motorcycles	23.00
Decal transfer fee (must remove old decals and return when new decal issued)	1.00
All vehicles principally garaged within the Town of Big Stone Gap must display decals issued by the Town and by Wise County. The Wise County decal will be issued by the Town at no charge. All County and Town personal property tax must be paid before a decal can be issued.