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PHONE:  (540) 375-3019|HOURS:  M-F 8am-5pm |E-MAIL:
MAIL:  P.O. Box 869, Salem, VA 24153 |LOCATION:  City Hall, 114 North Broad Street, Salem, VA 24153

Commissioner of the Revenue

PHONE:  (540) 375-3019|HOURS:  M-F 8am-5pm |E-MAIL:
MAIL:  P.O. Box 869, Salem, VA 24153 |LOCATION:  City Hall, 114 North Broad Street, Salem, VA 24153
Important Information for 2021 Business Tax Filing

For the safety of our customers and in compliance with current CDC health and safety guidelines our office is encouraging all business owners to file business returns by mail or email this year. If you choose to file in person please note that masks are required in the City Hall building and only one person is allowed in our lobby at a time due to social distancing requirements, which may increase wait times.  Current office hours are Monday-Friday, 8:00am-4:00pm.

Assistance with business returns will require an appointment this year. Walk in assistance will not be provided. All business owners requiring assistance with forms can schedule an appointment by calling our office at (540) 375-3019 or emailing Answers to frequently ask questions and detailed filing instructions for business license are provided below. Business property return filing information and correct filing examples have also been provided for your convenience. Please review the information provided to ensure your returns have been completed accurately before remitting to our office.

When filing by email please submit to A confirmation email will be sent confirming receipt of your return. For emailed business license returns, once processed an invoice will be sent to the same email address from which the return was received. Invoices can then be paid by credit card by calling our Treasurer’s office at (540) 375-3024. For local filers returns and payments can also be dropped in the Utility Collections drop box located on School Alley outside of City Hall.

Thank you so much for your cooperation and understanding during these unprecedented times.

Business License 2019


Personal Property: $3.40
Business Tangible Property: $3.40
Business Machinery & Tools: $3.20


Tax Payment Deadline for Personal Property and Business Tangible Property is May 31st
Business License renewal deadline is March 1st

Salem Welcomes New Businesses!

As the Commissioner of the Revenue for the City of Salem it is our mission to serve our citizens with the outstanding service necessary to ensure they are left with a lasting positive impression of our entire office. It is the small things that matter and are remembered by the citizen. Our goal is to exceed the Citizens expectations of the office and thus gain their trust and support of the jobs that we do.

The Commissioner's office is responsible for implementing the tax policy decisions of Salem City Council. We are the checks and balances between the local government, Treasurer's Office and the citizens.

Kristie D. Chittum, MDCR :
Commissioner of the Revenue

Sidney C. Kuzmich, MDCR :
Chief Deputy Commissioner of the Revenue, Business Tax Auditor, Business License, Bank Franchise Tax

Kelly L. Dusenberry,
Mobile Homes, Personal Property, Business Tangible Property, Fiduciary Taxes

Rose M.
Personal Property, Public Service Tax

Patsy L. Hackney :
Business Tax Auditor, Real Estate Tax Relief

Kristina R. Guilliams :
Personal Property, Boats

The Commissioner of the Revenue's Office is responsible for a variety of tasks including: