Frederick County
Home MenuImportant Dates
| Commissioner of the Revenue Dates (If office closed, due date is next business day) |
|
|---|---|
| January 31 |
Renew Short-Term Rental Property Business Registration |
| February 15 |
File annual returns for: Airplanes (Form 762A) and Mobile Homes (Form 762) File annual return for: Big Trucks/Trailers (Form 762T) File changes only for: Vehicles, Trucks, Trailers, Boats & Motor Homes (Form 762) File requests for high mileage reductions |
| March 1 |
File business license renewal applications and applicable forms |
|
*NEW* March 1 |
File business personal property (business equipment - Form 762B, manufacturers (M&T) - Form 762M, processors - Form 762P, leasing cos. - Form 762L, signs - Form 762S) |
| April 1 | Pay business license renewal fee |
| April 1 | Tax Relief for Elderly or Permanently Disabled Applications are due |
| June 5 |
Pay first half current year personal property taxes and real estate taxes |
| December 5 |
Pay second half current year personal property taxes and real estate taxes |
| Virginia Dates To Remember | |
|---|---|
| May 1 | Virginia personal income tax returns due Pay first quarter Virginia estimated income tax |
| June 15 |
Second quarter Virginia income tax estimated payment due |
| September 15 |
Third quarter Virginia income tax estimated payment due |
| January 15 |
(Following year) Fourth quarter Virginia income tax estimated payment due |
| Periodic Filings | |
|---|---|
| Meal Tax |
File and Pay by the 20th day of calendar month following month being reported |
| Lodging Tax |
File and Pay by the 20th day of calendar month following month being reported |
| Short-Term Rental Property Tax |
File Quarterly by the 15th day following the end of each calendar quarter Pay Quarterly by the last day of the month following the end of each calendar quarter |
| Varying Dates | |
|---|---|
| New Business License | Prior to opening |
| Update Vehicle Information (New/Purchase/Move In) | 60-day reporting requirement |
| Airplane & Mobile Home Purchase | 30-day reporting requirement |
| Meal Tax Registration | Prior to opening |
| Transient Lodging Registration | Prior to opening |
| Short-Term Rental Property Business Application | Prior to opening |
| List of Subcontractors | Ongoing |
| Land Use Applications | By November 1 (accepted with late filing fee between November 1 and December 1) |
| Tax Relief for Elderly or Permanently Disabled Application | Between January 1 and April 1 |
| Tax Relief for 100% Service-Connected, Total & Permanently Disabled Veterans | Anytime |
| Tax Relief for Surviving Spouse of Armed Forces Member Killed in Action | Anytime |