Section
General Provisions
33.001 County sales tax
33.002 Additional sales tax; use of revenues for construction or renovation of schools
33.003 Release of lien on portion of real estate upon payment of taxes
33.004 Rates of taxation for certain tangible personal property
33.005 Proration of personal property tax
33.006 Bank franchise tax
33.007 Failure to file certain tax returns
33.008 License tax upon motor vehicles
33.009 Penalties and fees imposed on delinquent taxpayers to cover administrative costs and reasonable attorney’s fees associated with collection of delinquent taxes
33.010 (Reserved)
33.011 Nassawadox Creek Service District
33.012 Delinquent real estate taxes issued before special use permits, variances, rezoning or other land use permits
33.013 County recordation tax
33.014 Property tax order of payment
33.015 (Reserved)
33.016 Due date of real estate taxes; when same deemed delinquent; penalty for failure to pay taxes when due; interest
Exemptions
33.025 Exempting from taxation certain household goods and personal effects
33.026 Exempting from taxation certain classes of farm animals, grains and fees used for the nurture of farm animals
33.027 Exemption from taxation of real estate of certain elderly or handicapped persons
33.028 Tax exemption for rehabilitated residential structures
33.029 Randy Custis Memorial Fund; exemption
33.030 Real estate tax abatement program
33.031 Real estate tax exemption for rehabilitated commercial and industrial structures
33.032 Exempting from taxation certain non-profit organizations
Tax on Purchases of Utility Services
33.040 Definitions
33.041 Imposition; rate; collection
33.042 Collection; remission; report of collections
33.043 Seller’s records
33.044 Exceptions
33.045 Failure to pay tax imposed
License Tax on Certain Public Utility and Service Companies
33.060 Definitions
33.061 Administration
33.062 Telephone and telegraph companies
33.063 Heat, light, power and gas companies
33.064 Conflicts
Transient Occupancy Tax
33.075 Definitions
33.076 Tax levy and rate
33.077 Use of funds
33.078 Exceptions
33.079 Collection procedure
33.080 Reports and remittance of tax
33.081 Interest and penalties
33.082 Failure or refusal to collect and report tax
33.083 Records to be kept by person liable for collection and payment of tax
33.084 Tax immediately due and payable upon cessation of business
Tax on Consumers of Local Telephone Services for Establishment
and Maintenance of Enhanced 911 Emergency Telephone System
and Maintenance of Enhanced 911 Emergency Telephone System
33.095 Findings, purpose and authority
33.096 Definitions
33.097 Levy of tax
33.098 Collection of tax and records
33.099 Use of revenue
Tax on Food and Beverages Sold in Restaurants
33.115 Definitions
33.116 Administration and enforcement
33.117 Tax levied; amount
33.118 Exemptions
33.119 Application of tax to tips and service charges
33.120 Payment and collection of tax
33.121 Registration of sellers; reports and remittances of tax
33.122 Duty of Commissioner of Revenue
33.123 Duty of Treasurer
33.124 Duty of seller going out of business
33.125 Penalty and interest for late remittance; violations
33.126 Procedure upon failure to collection, report and the like
33.127 Advertising payment or absorption of tax prohibited
33.128 Compensation for collection
Mobile Local Telecommunication Tax
33.140 Authority
33.141 Definitions
33.142 Tax imposed
33.143 Duty of County Treasurer
33.144 Duty of service provider
33.145 Exemption from tax
33.146 Consumer credit
33.147 Service provider’s records
33.148 Violations
Implementation of 2004-2005 Changes
to the Personal Property Tax Relief Act of 1998
to the Personal Property Tax Relief Act of 1998
33.180 Purpose; definitions; relation to ordinances
33.181 Method of computing and reflecting tax relief
33.182 Allocation of relief among taxpayers
33.183 Transitional provisions
Northampton County Cigarette Tax
33.200 Cigarette tax title
33.201 Definitions
33.202 Levy and rate
33.203 Methods of collection
33.204 Registered agents
33.205 Requirements for retail dealers
33.206 Presumption of illegality; seizure of contraband goods, sealing/seizing of machines
33.207 Illegal acts
33.208 Authorization to join the Chesapeake Bay Region Cigarette Tax Board
33.209 Powers of the Chesapeake Bay Region Cigarette Tax Board
33.210 Jeopardy assessment
33.211 Erroneous assessment: notices and hearings in event of sealing of vending machines or seizure of contraband property
33.212 Disposal of seized property
33.213 Extensions
33.214 Each violation a separate offense
See also:
Chesapeake Bay Region Cigarette Tax Board, § 30.02
33.999 Penalty