Lara M. S. Overy, Commissioner of the Revenue
401 Lafayette Street
P.O. Box 245
Williamsburg, VA 23187
Phone: (757) 220-6150
The Commissioner of the Revenue is the Chief Assessing Officer for the City of Williamsburg.
The Commissioner is a Constitutional Officer set forth in the Constitution of Virginia and is an elected official chosen directly by the citizens of Williamsburg to serve a four-year term.
Lara M. S. Overy was elected Commissioner of Revenue for a term commencing January 1, 2018 and ending December 31, 2021.
Kevin O'Brien is the Business Tax Auditor who handles tax compliance and enforcement.
Kathy Maynard oversees business licensing.
Phyllis Rosen oversees meals and room tax as well as personal property assessments.
This office serves the Citizens of Williamsburg in many different capacities:
- We can help you determine if you are a City Resident or if your business is located within the city limits. The Williamsburg mailing address contains 3 localities: Williamsburg City limits, James City County and York County. Check out City Street Listing to see if you reside within the City limits.
- We administer and assess local Business Taxes, including Business Licenses, Business Personal Property, Cigarette Taxes, Machine & Tools, Room, Meal, Lodging, E911, Utility or Wireless taxes.
- We assess motor vehicles and other property for local taxation.
- We assess Personal Property Taxes.
- We assist in the preparing of Virginia Individual Income Tax Returns and receive and process Virginia Estimated Income Tax Voucher.
Disclosure of Official Tax Information
Section 58.1-3 of the Code of Virginia requires that: "Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed herein as though he were a tax official."
Section 7213 of the Internal Revenue Code requires that "... it shall be unlawful for ...any person...or former officer or employee, willfully to disclose to any person, except as authorized it this title, any return or return information. Any violation of this paragraph shall be a felony punishable upon conviction by a fine in any the amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution..."
Section 7213(A) of the Internal Revenue Code prohibits unauthorized inspections and provides the basis for the regulation better known as the Taxpayer Browsing Protection Act. Section (A) states: "...it shall be unlawful for ..any person ...willfully to inspect, except as authorized by this title, any return information acquired.." Any violation of this subsection shall be punishable upon conviction by a fine in any amount not exceeding $1,000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution.
In addition, any person who makes an unauthorized disclosure of confidential tax information may incur personal liability for damages to the injured party.