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Local Option Sales Tax for year 2026

Department of Taxation

Updated Oct 14, 2026

Updated monthly

About this dataset

Any city and county may levy a general retail sales tax at the rate of one percent to provide revenue for the locality’s general fund. All local sales tax moneys collected by the localities are paid into a state treasury special fund. The State collects and distributes this Local Option one percent Sales and Use Tax, as provided under the Code of Virginia §58.1-605 and §58.1-606. Actual distributions are made monthly to every county and city based on the locality in which the tax was collected. The amounts are recorded in the Local Option Sales Tax report.

Data and resources (16)

Related datasets

Prototype by Datopian · not an official government website · data from data.virginia.gov