How Hampton Handles Local Taxes & Fees: A Practical Guide

Hampton maintains 125 local ordinances across all categories, and 2 of those deal specifically with local taxes & fees. Here is a breakdown of what the city actually requires, what is prohibited, and where Hampton falls on the strict-to-permissive spectrum compared to other cities.

Vacancy Tax

Hampton requires owners of derelict, criminally-blighted, or squatter-occupied buildings vacant 12+ months to register annually with the code official, pay a $100 fee, and maintain a rodent-abatement plan or face civil penalties.

Key details: Vacancy trigger: 12+ continuous months, plus one condition. Initial/annual fee: $100.00. Non-registration penalty: $200.00 civil fine. Notice before penalty: 30 days. Adopted: Ord. No. 24-0017, Dec. 11, 2024.

Failure to register brings a $200.00 civil penalty, assessed after at least 30 days' written notice mailed to the owner or agent; the annual $100.00 registration fee itself is nonrefundable once paid.

This is not one of those rules that cities tend to ignore. Hampton actively enforces its vacancy tax requirements.

Business Tax Classification

Hampton businesses grossing $100,000 or less pay a flat $50 annual license fee; those above that threshold pay a gross-receipts license tax at the rate set for their specific business classification.

Key details: Flat-fee threshold: $100,000 gross receipts or less. Flat fee: $50.00 per year. Above threshold: Rate set by classification. Administered by: Commissioner of the Revenue.

Operating without the required business license or misclassifying gross receipts exposes a business to assessment under § 18.1-17 et seq. and back taxes; disputes go through the administrative appeal process in § 18.1-17.

The Bottom Line

Hampton's local taxes & fees rules are a mixed bag. Some areas are strict, others are relaxed, and the details matter. The best approach is to check the specific rule that applies to your situation rather than assuming Hampton is broadly strict or permissive.

This guide is based on Hampton's current municipal code. Local rules can and do change, so check the individual ordinance pages for the latest details, penalties, and FAQs.