Chesapeake Local Excise Taxes on Alcohol, Tobacco, Gasoline

Taxation and Finance Virginia 4 Minutes Read · published February 10, 2026 Flag of Virginia

This guide explains how excise taxes on alcohol, tobacco and gasoline are treated for Chesapeake, Virginia residents and businesses. It summarizes what the City code and state tax authorities publish about local collection, which offices enforce collection and compliance, and practical steps for businesses and consumers to verify obligations and report issues. Where the municipal code or department pages do not list a specific rate, collection method or penalty amount, the article notes that the figure is "not specified on the cited page" and points to the official source for confirmation.[1]

Check the municipal code and the Virginia Department of Taxation for authoritative rates and rules.

Overview of local versus state excise taxes

In Virginia, many excise taxes—particularly motor fuels and state tobacco taxes—are administered at the state level while municipalities administer certain local taxes and licenses. For Chesapeake, the consolidated City Code and the City finance offices are the primary municipal sources for any locally imposed taxes, license requirements, or collection procedures. For statewide excise programs and legal tax rates, the Virginia Department of Taxation provides the controlling rules and rates.[1][2]

Where to look in Chesapeake law

  • Consult the City of Chesapeake Code of Ordinances for city-level taxation provisions, licensing sections, and enforcement clauses.[1]
  • Contact the Chesapeake Treasurer and the Commissioner of the Revenue for business tax questions, registration, and remittance procedures.

Penalties & Enforcement

This section summarizes enforcement responsibility, penalties, appeal routes and common violations for local excise and related tax matters in Chesapeake.

  • Enforcer: collection and enforcement functions are handled by the Chesapeake Treasurer and the Commissioner of the Revenue for municipal levies, and by the Virginia Department of Taxation for state-administered excise taxes.[1][2]
  • Fine amounts: specific monetary penalties and per-day continuing fines are not specified on the cited municipal page; see the linked official sources for statutory amounts or administrative schedules.[1]
  • Escalation: first, administrative notices and collection; repeat or continuing noncompliance may result in civil actions, liens, or referral to court—specific escalation amounts and thresholds are not specified on the cited municipal page.[1]
  • Non-monetary sanctions: administrative orders, license suspensions or revocations, seizure of inventory or equipment, and court actions are possible under city code enforcement and state tax law; exact remedies and processes should be confirmed with the enforcing office.[1][2]
  • Inspection and complaints: taxpayers, competitors or members of the public may report suspected underpayment or unlawful sales to the Treasurer, Commissioner of the Revenue, or the Virginia Department of Taxation complaint units (see Resources below).
  • Appeals and review: administrative appeal pathways typically begin with the collecting office (Treasurer or Commissioner); ultimate judicial review is to the Circuit Court. Specific appeal time limits are not specified on the cited municipal page and should be confirmed with the enforcing office.[1]
If a specific penalty or rate is needed, request the official notice or rate schedule from the Treasurer or the Virginia Department of Taxation.

Applications & Forms

Business registrations, license applications, and tax remittance forms are handled through Chesapeake finance offices or the Treasurer; where a named municipal form or fee is not published on the city page, that detail is noted as "not specified on the cited page." For state excise filings (motor fuels, tobacco), use the Virginia Department of Taxation forms and online filing tools.[2]

Common violations

  • Failure to register or obtain required local business tax licenses for retail sale of alcohol or tobacco.
  • Underreporting sales subject to excise or local consumption taxes.
  • Selling taxed products without required state or local permits or after suspension.

Action steps for businesses and consumers

  • For businesses: register with the Chesapeake Commissioner of the Revenue and Treasurer; obtain necessary city licenses before selling alcohol or tobacco.
  • To report suspected nonpayment: contact the Treasurer's office or file an information request with the Virginia Department of Taxation.
  • To pay or file state excise taxes: use the Virginia Department of Taxation forms and online filing options referenced below.[2]
Always confirm current rates and deadlines with the Treasury or the Virginia Department of Taxation before filing.

FAQ

Does Chesapeake charge a separate city excise tax on gasoline?
Chesapeake's municipal code does not list a separate local motor-fuel excise tax on the cited page; motor fuel excise taxes are administered at the state level by the Virginia Department of Taxation.[1][2]
Are there local cigarette or tobacco excise taxes in Chesapeake?
The cited Chesapeake code pages do not show a distinct city cigarette excise tax; state tobacco taxes and reporting requirements are published by the Virginia Department of Taxation. If a local ordinance applies, it will be in the City Code or an adopted local tax ordinance.[1][2]
How do I appeal a local tax assessment in Chesapeake?
Begin with the office that issued the assessment (Commissioner of the Revenue or Treasurer) for administrative review; further judicial appeal would proceed to the Circuit Court. Specific deadlines for appeals are not specified on the cited municipal page.[1]

How-To

  1. Locate the applicable Chesapeake Code section or municipal guidance online to confirm whether a local excise tax applies to your activity.[1]
  2. Contact the Chesapeake Treasurer or Commissioner of the Revenue for registration, licensing and remittance instructions.
  3. If the tax is state-administered (for example, motor fuels or cigarette taxes), consult the Virginia Department of Taxation forms and filing guidance and submit required returns.[2]
  4. If assessed, follow the administrative review steps provided by the issuing office; preserve records and request written findings to support any appeal.

Key Takeaways

  • Chesapeake city code and the Treasurer/Commissioner offices are the primary municipal sources for local taxes and licensing.[1]
  • Motor fuel and many excise taxes are administered by the Commonwealth; consult the Virginia Department of Taxation for rates and state filing rules.[2]

Help and Support / Resources

  1. [1] City of Chesapeake Code of Ordinances (Municode)
  2. [2] Virginia Department of Taxation - Motor Fuels and Excise Taxes

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