Section
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
Businesses
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.