Every Taxpayer operating a business in the City of Harrisonburg on January 1 is required to file a Business Personal Property Return on or before March 31 of the tax year.
Under provision of law, the taxpayer is required to list all furniture, fixtures, equipment, and all other tangible property, including personal items, used to conduct business. This listing must be attached to the business personal property return. A separate return must be filed for each business location.
The taxpayer shall submit a schedule of fixed assets, grouped according to the year acquired and the total original cost. The total original cost includes all costs incidental to acquired and the total original cost. The total original cost includes all costs incidental to the acquiring and placing an asset in use, i.e., freight, installation, sales tax, etc. All furniture and equipment must be reported, even if fully depreciated (on federal schedule). Do no list software, real estate, or vehicles.
Manufacturers are required to report only the machinery and tools used directly in the manufacturing process.
Do not include in your listing any leased equipment for which you are not responsible for the taxes. These items must be reported separately on Schedule 6 on the reverse side of the form.
Failure to file the business personal property return will result in a statutory assessment and a 10% penalty. Likewise, any return filed after March 31 of the tax year will be assessed a 10% penalty. A filing extension may be granted upon request.
For more information regarding personal property tax returns, contact the Office of Commissioner of the Revenue at 540-432-7704.
All companies must submit payroll taxes including state, federal and social security taxes. Below you will find forms that list the important dates when these taxes are due. Forms provided by PBGH, certified accountants.
Monthly Payroll Schedule (PDF)