Annual Reporting of Lessors/ResidentsSection 58.1-3901 of the VA Code generally states: On or before February 1 of each year (A) Every person owning or operating an apartment house, office building, shopping center, trailer camp, trailer court, marina, or privately owned or operated airport in the Commonwealth, upon request of that county commissioner of the revenue, shall file with such commissioner a list providing the name and address of every tenant and every person renting space as of January 1 preceding (B) Every property owners' association, condominium unit owners' association, and proprietary lessees' association shall provide a list of the owners of the properties administered by such association (C) Every person owning or operating any self-service storage facility that makes the outdoor common area of the facility available for storage of tangible personal property on a rental or leased basis in the Commonwealth shall file a list giving the name and address of every person renting or leasing space within the outdoor common area of such self-service storage facility as of January 1 preceding and (D) Any person failing to comply with this section shall be guilty of a Class 4 misdemeanor. For additional information regarding lessors, please contact The Commissioner's office at 540.665.5680 or via email.
List of SubcontractorsThe Office of the Commissioner of the Revenue requires a detailed list of all contractors and subcontractors as well as those persons issued a Federal Form 1099 used by companies for work performed in Frederick County to be provided for each prior calendar year. Copies of issued 1099 forms can simply be provided or the form available on our website can be completed. For additional information regarding subcontractors, please contact Kathy Corbit at 540.722.8336 or via email Kathy Corbit.
Request for Extension to file Business Tangible Personal Property Tax Return
Business Tangible Personal Property Tax Returns (Form 762B - Business Equipment; Form 762M - Manufacturers/Machinery & Tools; Form 762P - Processors) are due by March 1. A form is available to request an extension to file the tax return. If requested, such extension will be valid only until April 1. If the tax return is not received by the extension date, an assessment - based on the immediately preceding year plus any auditing discoveries or based on an industry average for similar operations - will be made for billing purposes. Additionally, if the requesting company does not meet the extended deadline, a 10% late filing penalty will be assessed. For additional information regarding an extension, please contact Heidi Largent at 540.722.8329 or via email Heidi Largent
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