Other Taxes

Overview
The Commissioner of the Revenue only administers the meals, lodging, and bank franchise tax from the list of miscellaneous taxes. The other taxes on this page are for information only.

Meals Tax
The City of Manassas imposes a 4% tax on every meal prepared, served, sold, or delivered in the city by a restaurant or caterer.

Lodging Tax
The City of Manassas imposes a 5% tax on every transient obtaining or occupying lodging within the city.

Bank Franchise Tax
The City of Manassas imposes upon each bank located within the boundaries of the city a tax on net capital equaling 80% of the state rate of franchise tax set forth in Section 58.1-1204 of the Code of Virginia.

In the event that any bank located within the boundaries of the city is not the principal office, but is a branch extension or affiliate of the principal office, the tax upon such branch shall be apportioned as provided by Section 58.1-1211 of the Code of Virginia.

On or after the first day of January of each year, but not later than March 1 of any such year, all banks whose principal offices are located within the city shall prepare and file in duplicate, a return as provided by Section 58.1-1207 of the Code of Virginia.

In the event that the principal office of a bank is located outside the boundaries of the city and such bank has branch offices located within the city, in addition to the filing requirements set forth above, any bank conducting such branch business shall file a copy of the real estate deduction schedule, apportionment and other items which are required by Sections 58.1-1207, 58.1-1211 and 58.1-1212.

The due date for the payment of the bank franchise tax is June 1 of each year.

The following taxes are not administered by the Commissioner of the Revenue and are for informational purposes only:
 
Cable / Telecommunications Tax
The Commonwealth of Virginia imposes upon every purchaser a communications sales and use tax of five percent on the following:
  • Local Exchange
  • Paging
  • Inter-exchange (both interstate and intrastate)
  • Cable television
  • Satellite television
  • Wireless
  • Voice over internet protocol (VoIP)
View the Code of Virginia for more information.

Emergency Telephone System Tax
The Commonwealth of Virginia imposes a $0.75 to be applied to each local exchange line (landline) and to each wireless number as part of a 9-1-1 Tax.

Utility Tax
Click here for information regarding City of Manassas gas and electric utility taxes.

Cigarette Tax
The City of Manassas imposes a $0.65 tax per pack of cigarettes sold within the city limits. This tax is administered and collected by the Northern Virginia Cigarette Board. If you have any questions call, 703-802-0373.