The Commissioner of the Revenue is a locally elected state constitutional officer defined by Article VII, Section 5 of the Virginia Constitution serving in 4 year terms. The officer's responsibilities primarily correlate to the assessment of certain taxes. Because the Commissioner is elected by citizens and accountable solely to their constituents and the state, the position serves as a check and balance for fair taxation by governments under direct authorities granted by the State.

Responsibilities

The Office of the Commissioner is responsible for assessing:

• Business licenses tax
• Business Tangible Personal property tax
• Personal Property Tax (Vehicles)
• Prepared food Meals Tax
• Short-term rental tax
• Transient Occupancy Tax

The office may also process individual state income tax returns for City residents only.