Section
Article 35.00 — In General
35.001 Amount of real estate tax; due date of real estate taxes; when same deemed delinquent
35.002 Tax relief for the elderly and handicapped
35.003 Lien for delinquent real estate taxes; certificate as to inability to collect taxes and levies
35.004 Certificates of unpaid taxes
35.005 Tax on net capital of banks located in town
35.006 Fees for collection of delinquent accounts
Article 35.02 — Consumer Utility Tax Other than Electricity and Natural Gas
35.020 Definitions
35.021 Rate; levy; procedure as to payment
35.022 Collection
35.023 Records
35.024 Exemptions
35.025 Exceptions; pay telephones; long distance and the like
Article 35.04 — Tax on Meals Served in Restaurants or by Caterers
35.040 Definitions
35.041 Levy
35.042 Collection of tax by seller
35.043 Report of taxes collected; remittance of tax
35.044 Discount
35.045 Procedure when tax not reported or collected
35.046 Preservation of records
35.047 Cessation of business; tax due immediately
35.048 Advertising payment or absorption of tax prohibited
35.049 Exemptions from tax under this article 35.04
35.050 Reserved
35.051 Enforcement
Article 35.06 — Consumer Utility Tax on Electricity and Natural Gas
35.065 Definitions
35.066 Consumer utility tax on electricity
35.067 Consumer utility tax for natural gas
35.068 Conflicts
Article 35.08 — Tax on Transient Room Rentals
35.080 Definitions
35.081 Levy of tax on transient room rentals; collection generally
35.082 Collection from transients; when payable
35.083 Report of collection and remittance of tax
35.084 Discount
35.085 Failure to collect and report tax
35.086 Preservation of records
35.087 Cessation of business; tax due immediately
35.088 Exceptions for governmental employees on official business
35.089 Enforcement
35.999 Penalty
Charter reference:
Collection of taxes, see §§ 13, 14, and 17
Preparation of tax tickets, see § 12
Statutory reference:
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 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.