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cost. Fauquier County’s rate is $4, Warren County’s rate is $2, and Page County’s rate is $1.25, based on 40 percent of the original cost.
Three surrounding counties also have merchant’s capital taxes. In Culpeper the rate is $2.25 based on 40 percent of inventory. Madison County has a rate of $4.30 based on 20 percent of inventory. The rate in Page County is $1.50 based on 20 percent of inventory.
Warren and Fauquier counties don’t have merchant’s capital taxes but do have business license taxes.
In Warren County the rate depends on the type of business. Retail merchants pay 12 cents per $100. Wholesale sales are taxed at the rate of three cents per $100. Contractors pay 10 cents per $100. Financial, real estate, and professional fees are 35 cents per $100. Repair and other businesses pay 22 cents per $100.
Fauquier County has a more complicated fee schedule. Some businesses pay a flat fee. Others pay a flat fee plus additional taxes based on the volume of business, and some pay only based on the volume of business.
For example, retail merchants pay $20 on the first $10,000 in gross receipts and 10 cents per hundred for receipts over $10,000. Wholesale merchants are charged five cents per $100 of purchases. Contractors pay $20 for the first $12,500 in business they do and 10 cents per $100 for anything over $12,500. Fortune tellers and itinerant peddlers pay a flat fee of $500, but savings and loans pay $50.
The fee on personal service occupations in Fau
89.5%