Property Taxes
   34.001   Annual assessment; valuation of property
   34.002   Tax rate
   34.003   Tax tickets; bills for taxes
   34.004   Due date; late penalty
   34.005   Interest
Property Tax Exemption for Elderly Persons
   34.015   Purpose
   34.016   Definitions
   34.017   Exemption of taxation on certain real estate; conditions
   34.018   Filing of affidavit
   34.029   Granting of exemption
Bank Franchise Tax
   34.030   Definitions
   34.031   Tax imposed
   34.032   Filing of return and payment of tax
   34.033   Penalty upon bank for failure to comply
Consumer Utility Tax
   34.045   Definitions
   34.046   Tax levied; rate
   34.047   Collection of tax; duty of seller or service provider; reports by seller/service provider
   34.048   Collection of tax a duty of Clerk/Treasurer; disposition of revenue
   34.049   Duty of seller to keep records; authority of town agents to inspect and transcribe records
   34.050   Exemptions
   34.051   Certain telephone services exempted
Meals Tax
   34.065   Definitions
   34.066   Levy of tax
   34.067   Collection of tax by seller
   34.068   Exemptions; limits on application
   34.069   Gratuities and service charges
   34.070   Report of taxes collected; remittance; preservation of records
   34.071   Interest and penalties for failure to file a report or make remittances
   34.072   Obligations upon going out of business
   34.073   Civil warrant for collection of delinquent tax
   34.074   Promulgation of subchapter regulations
   34.085   Authority
   34.086   Definitions
   34.087   License required
   34.088   Tax imposed on privilege of doing business; applicability to persons with no regularly established place of business within the town
   34.089   Due date of tax
   34.090   Penalty and interest for late payment
   34.091   Separate license for each place of business; 1 license for different types of business in same place
   34.092   Personal privilege
   34.093   Display or carrying
   34.094   Application; information to be furnished by applicant
   34.095   Calculation of gross receipts
   34.096   Licensee’s records and reports generally
   34.097   Investigation of licensee’s books and records
   34.098   Responsibility for obtaining license; fraudulent failure to secure
   34.099   Assessment of additional tax
   34.100   Initial license
   34.101   Transfer
   34.102   Proration of tax
   34.103   Compliance with zoning regulations prerequisite to issuance; noncompliance as grounds for revocation
   34.104   Obstructing sidewalks, streets or other public places; nuisance
   34.105   Refunds
   34.106   Businesses not enumerated but covered by state law
Tax Rates
   34.120   Contractors
   34.121   Merchants
   34.122   Peddler defined; tax imposed
   34.123   Itinerant vendor defined; tax imposed
   34.124   Financial, real estate and professional services
   34.125   Repair, personal, business or other services
   34.126   Heat, light, power and gas companies; tax imposed
   34.127   Telephone and telegraph companies; tax imposed
   34.128   TV antenna cable service; tax imposed
   34.129   Alcoholic beverages; taxes imposed
   34.130   Coin-operated machine operators; taxes imposed
   34.131   Circuses, carnivals, dog and pony shows or other similar shows
   34.132   Solicitor
   34.133   Warehouses for the sale of leaf tobacco; taxes imposed
Cigarette Tax
   34.140   Definitions
   34.141   Tax levied; amount
   34.142   Preparation, sale, etc., of stamps; duties of treasurer generally
   34.143   Inspection of records, premises, etc.
   34.144   Seizure and disposition of untaxed cigarettes, etc.
   34.145   Presumption based upon stamps or markings
   34.146   Obligation of dealers and agents regarding stamps
   34.147   Presumptions based on quantity
   34.148   Disposition of revenue
   34.149   Illegal acts
   34.150   Violations and penalty
   34.151   Each violation a separate offense
Charter reference:
   Taxation, see § 21
Statutory reference:
   Amount of municipal taxes and assessments to be collected, see VA Code, § 15.2-11-4
   Enforcement, collection, refunds, remedies and review of local taxes, see VA Code, §§ 58.1-3900 et seq.
   Local bank franchise tax, see VA Code, §§ 58.1-1208 et seq.
   Local cigarette taxes authorized; use of dual die or stamp to evidence payment, see VA Code, § 58.1-3830
   Local sales and use taxes, see VA Code, §§ 58.1-605 et seq.
   Local taxes generally, see VA Code, §§ 58.1-3000 et seq.
   Priority of taxes in distribution of assets of person or corporation, see VA Code, §§ 58.1-6 et seq.
   Setoff Debt Collection Act, see VA Code, §§ 58.1-520 et seq.
   Taxation generally, see VA Code, §§ 58.1-1 et seq.