Business-Related Taxes

The taxes listed below represent taxes that are paid by the consumer at the time of purchase and remitted by the businesses to the town on behalf of the consumer.

Transient Occupancy Taxes

Any business offering lodging within the town limits must collect from its consumers a tax of 5% on the total amount paid for transient lodging. These taxes are due to the town by the 20th of each month (i.e., October transient occupancy taxes are due by November 20). Taxes not remitted by the 20th of the month incur a penalty of 10% and accrue interest of 1% for each month outstanding. Forms are available at the Town Office.

Meals Taxes

Any business offering prepared food or drink must collect from its consumers a tax of 6 percent of the total amount of the prepared food/drink served within the Town. These taxes are due by the 20th of each month (i.e., October meals taxes are due by November 20). Taxes not remitted by the 20th of the month incur a penalty of 10% and accrue interest of 1% for each month outstanding. Forms are available at the Town Office.

Cigarette Taxes

Any establishment selling cigarettes within the town limits must purchase and affix town of Woodstock cigarette stamps to each cigarette pack. The tax is $0.25 per pack of twenty cigarettes or less. Stamps can be purchased in bulk (i.e., a roll of 15,000) or individually and are purchased on an as needed basis. Stamps can be purchased by completing the Cigarette Tax Stamp Order Form (PDF) and mailing to or dropping the form off at the town office.

Consumer Utility Taxes

This tax is based on the purchase of utility service within the corporate limits.

Electrical Service

The rate for residential electrical customers is $1.00 plus $0.0050 per kilowatt-hour delivered monthly not to exceed $3.00 per month. The rate for nonresidential electrical customers is $5.00 plus the rate of $0.00450 per kilowatt-hour delivered monthly not to exceed $50.00 per month.

Natural Gas Service

The rate for residential natural gas service is $1.00 plus the rate of $0.10 per hundred cubic feet (CCF) delivered monthly not to exceed $3.00 per month. For nonresidential customers the rate is $5.00 plus the rate of $0.05 per CCF delivered monthly not to exceed $50.00 per month.

The consumer utility tax is collected monthly by the utility service and is due to the town on or before the last calendar day of the month following the month being reported (i.e., October’s utility tax is due by November 30).