INSTRUCTIONS
WHO MUST FILE Any individual, partnership or corporation conducting any business in the City of Manassas, or having business tangible
personal property located here on January l, of the tax year, must complete and file a Business Return of Tangible Personal Property.
WHEN TO FILE Returns must be filed with Commissioner of the Revenue by April 15, 2020. Failure to file by April 15, 2020 will result in a
penalty of ten percent of the total tax, or ten dollars, whichever is greater.
WHERE TO FILE Returns should be delivered or mailed to the Commissioner of the Revenue, 9027 Center Street, Suite 104, PO Box 125,
Manassas, VA 20108-0125.
REVIEW ALL PRE-PRINTED INFORMATION and make corrections if necessary. If the business has moved out of the City of Manassas
or has closed, this form should be returned to the Commissioner of the Revenue, providing the effective date and a forwarding address, so that
we may remove the business from our current files.
QUESTIONS CONCERNING BUSINESS TANGIBLE PERSONAL PROPERTY, ASSISTANCE IN COMPLETING FORMS, OR
REQUESTS FOR ADDITIONAL FORMS SHOULD BE DIRECTED TO THE COMMISSIONER OF THE REVENUE, 9027 CENTER
STREET, SUITE 104. THE TELEPHONE NUMBER IS (703) 257-8229.
THIS
FORM SHOULD BE USED TO REPORT TANGIBLE PERSONAL PROPERTY, COMPUTER EQUIPMENT AND LEASED
PROPERTY. IF YOU HAVE VEHICLES THAT YOU FILE UNDER YOUR BUSINESS, YOU SHOULD RECEIVE A SEPARATE
BUSINESS PERSONAL PROPERTY FORM FOR REPORTING THESE VEHICLES.
OFFICE USE ONLY
SCHEDULE 2 – Report the total purchase cost (i.e.: the full capitalized original cost including sales tax, freight and installation) of all
tangible personal property located in the City of Manassas on January 1, including furniture and fixtures, unlicensed equipment, machines,
etc. except that equipment which qualifies for Schedule 2(B) or 4. If any equipment was disposed of in 2019, enter the original cost in the
year it was acquired in the ‘DISPOSED IN 2019’ column.
SCHEDULE 2(B) – Report the total purchase cost (i.e.: the full capitalized original cost including sales tax, freight and installation) of
computers and computer equipment (mainframe, mid-range, personal and peripherals, i.e., printers, plotters, external modems etc.
EXCLUDING SOFTWARE) located in the City of Manassas on January 1.
SCHEDULE 4 – Report leased property. Section 58.1-3518 (Code of Virginia) requires lessees to report all tangible personal property
leased from others. If more space is needed in reporting, a separate sheet may be attached containing all information required on return.
All items will be assessed to the lessee unless otherwise instructed.
Leasing firms (lessor) must file a return in their own name. To ensure proper assessment, use Schedule 2 for furniture, fixtures and
equipment and Schedule 2(B) for computer equipment. Attach a separate list identifying the property, its original cost, the date purchased,
and the name and address of the lessee.
If any schedules contained on this return are not applicable, the word “NONE” must be entered.
AN ASSET LIST DETAILING THE DATE OF PURCHASE, COST AND DESCRIPTION OF ITEMS REFLECTED IN THE TOTAL
COST ON SCHEDULES 2 AND 2(B) MUST ACCOMPANY THIS RETURN. ASSETS FULLY DEPRECIATED OR EXPENSED
FOR INCOME TAX PURPOSES, BUT STILL IN USE, MUST BE REPORTED.
