Commissioner of the Revenue

Chris T. Booth

Commissioner of the Revenue

Monday – Friday

8:30 a.m. – 4:30 p.m.

Phone: (540) 928-2050
Fax: (540) 473-8289 

Physical Address

57 S. Center Drive

Daleville, VA 24083


Mailing Address

P.O. Box 128

Fincastle, VA 24090

The Commissioner of the Revenue (COR), established in Virginia in 1786, is one of five locally elected Constitutional officers. The COR is elected to a 4 year term by the citizens of Botetourt County.

The primary responsibility of the COR is to assess all property that is taxable by law and to apply the tax rates established by the Botetourt County Board of Supervisors.

Freedom of Information Act (FOIA) Officer: Chris T. Booth, Commissioner of the Revenue

Business License

  • Botetourt County assesses Business License taxes on businesses operating in Botetourt County.
  • The license is renewed annually with a due date of March 1.
  • The license tax is computed based on gross receipts.
Before applying for this license,
please contact Community Development, 928-2080
to discuss operational qualifications

Food and Beverage Tax (Meals)

  • Botetourt County requires every business engaged in selling prepared food and beverages to collect the meals tax and remit to the Commissioner of the Revenue’s office monthly.
  • The Meals Tax , as established by the Board of Supervisors is 4% of the gross sales amount.
  • 2021 Meals Tax Form

Transient Occupancy Tax (Lodging)

  • Botetourt County requires hotels, motels, boarding houses, vacation rentals and travel campgrounds to collect a tax and remit to the CoR monthly.
  • The Lodging Tax, as established by the Board of Supervisors is 7% of the total charge.
  • 2021 Transient Occupancy Tax Form

Land Use Program

Visit the Land Use Program page for additional information.


Tax Relief Applications

  • For Real Property Tax Relief for Veterans with 100% Service-Connected Disability or the Elderly or Permanently Disabled Homeowners, please contact the Commissioner of the Revenue’s Office.

Functions of the COR

  • assess Personal Property (vehicles (cars and trucks), trailers, boats)
  • maintain the Real Estate Assessment Tax record
  • assess Business Personal Property and Manufacturing Equipment (M&T)
  • issue Business Licenses (BPOL)
  • collection and enforcement of the Meals Tax
  • collection and enforcement of the Occupancy/Lodging Tax
  • administer the Elderly & Disabled Tax Relief Program
  • administer the Veterans 100% Permanent & Disabled Tax Relief Program
  • administer the Land Use Assessment Program
  • process, prepare and screen Virginia State Income Tax Returns
  • process State of Virginia Estimated Income Tax Payments
  • process Bank Franchise Tax Annual Assessment
  • assess Public Service Corp. Taxes