January

1st - Annual renewal period begins for Business and ABC License Applications. (License year means the calendar year.) Businesses are required to either estimate gross receipts or verify actual gross receipts with a federal tax return, schedules and/or forms from the prior twelve (12) months.

1st - Real Estate Tax Relief for the Elderly and Totally and Permanently Disabled application process begins. However, applicants should wait until the second week of February to apply to make sure they have all the required documents.

1st - Filing of Local Tangible Personal Property, Business Tangible Personal Property and Machinery and Tools Tax Return Forms begins

1st - Filing of Fourth Quarter Virginia Tax Returns begins

5th - Virginia Estimated Income Tax due (Due 4 times a year)

20th - Local Daily Rental Tax Returns due and payable (Due quarterly)

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)


February

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)


March

1st - Business License and ABC Business License applications due. Businesses are required to either provide an estimate of gross receipts or provide actual gross receipts which shall be verified by federal tax returns, schedules and/or forms from the prior year or prior twelve (12) months

1st - Business Licenses not based on gross receipts or purchases due and payable. Example: ABC licenses; amusement operators licenses; savings institutions and state chartered credit unions, which have their main office in the City of Martinsville; businesses that pay a flat fee license each year; etc.

Note: Taxes for Business Licenses measured by gross receipts or purchases of business are due and payable May 1

2nd - Late Filing Penalty applied to business and ABC licenses that were not filed by the deadline

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)


April

1st - Filing Deadline for Applications for Real Estate Tax Relief for the Elderly and Totally and Permanently Disabled

15th - Filing Deadline for Federal Tax Returns

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)

20th - 30th - Real Estate second-half bills are printed and mailed. Payment is due by June 5.


May

1st - Business Licenses measured by gross receipts or purchases of business taxes due and payable

1st - Filing Deadline for Tangible Personal Property, Business Tangible Personal Property and Machinery and Tools Tax Return Forms

1st - Filing Deadline for Virginia Tax Returns

1st - First Quarter Virginia Estimated Income Tax due and payable (Due 4 times a year)

2nd - Late Filing Penalty added for Tangible Personal Property, Business Tangible Personal Property and Machinery and Tools Tax Return Forms not received or postmarked by May 1

2nd - Late Payment Penalty begins for Business Licenses not paid by May 1

2nd - Interest begins for Business Licenses not paid by May 1

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)


June

1st - Bank Franchise taxes due and payable

5th - Real Estate taxes for 2nd half of fiscal year (January through June) due and payable

15th - Second Quarter Virginia Estimated Income Tax due and payable (Due 4 times a year)

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)


July

20th - Local Daily Rental Tax Returns due and payable (Due quarterly)

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)


August

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly


September

1st - Virginia Income Tax Return Extension and payments due

1st - Final Application for an Extension of Virginia Income Tax due (for payment due November 1)

15th - Third Quarter Virginia Estimated Income Tax due and payable (4 times a year)

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)


October

20th - Local Daily Rental Tax Returns due and payable (Due quarterly)

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)

20th - 30th - Annual Tangible Personal Property bills printed and mailed

20th - 30th - Real Estate First half bills printed and mailed


November

1st - Final Virginia Income Tax Extension payment due

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)


December

5th - Annual Tangible Personal Property taxes due and payable (Due for the entire year

5th - Real Estate taxes for first half of fiscal year (July through December) are due and payable

20th - Local Meals Tax and Lodging Tax Returns due and payable (Due monthly)