Buchanan County, VA Taxation

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Buchanan County, VA

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Table of Contents

Table of Contents

Part I: Administrative Legislation
Ch 1 General Provisions
Ch 3 Authorities
Ch 6 Election Districts
Ch 9 Fire Departments and Rescue Squads
Ch 16 Procurement Policy
Ch 13 Noise
Part II: General Legislation
Ch 21 Amusements
Ch 22 Animals
Ch 25 Building Construction
Ch 28 Cable Television System Franchise
Ch 31.1 Erosion and Sediment Control
Ch 33 Fees
Ch 33A Fences and Livestock
Ch 34 Flood Damage Prevention
Ch 37 Gas Pipelines
Ch 42 Junkyards
Ch 51 Land Use
Ch 59 Massage Businesses and Health Clubs
Ch 61 Methadone Clinics
Ch 66 Peace and Good Order
Ch 69 Precious Metals and Jewels
Ch 73 Sewers
Ch 76 Solid Waste
Ch 77 Litter Control
Ch 78 Regulations for Open Burning
Ch 80 Streets and Sidewalks
Ch 88 Taxation
Ch 88 Art I Utility Consumer Tax
§ 88-1 Imposition of tax.
§ 88-2 Definitions.
§ 88-3 Applicability of levy.
§ 88-4 Collection.
§ 88-5 Forms for reports and payment.
§ 88-6 Responsibilities of seller.
§ 88-7 Extension of time for filing return.
§ 88-8 Exemptions.
§ 88-9 Violations and penalties.
Ch 88 Art II Assessment on Civil Cases for Law Library
§ 88-10 Assessment.
§ 88-11 Exemptions.
Ch 88 Art III Hotel/Motel Tax
§ 88-12 Definitions.
§ 88-13 Levy; amount.
§ 88-14 Exemptions.
§ 88-15 Collection.
§ 88-16 Report and remittance.
§ 88-17 Interest and penalties.
§ 88-18 Determination of amount due upon failure to file or filing of erroneous statement.
§ 88-19 Cessation of business.
§ 88-20 Powers and duties of Treasurer; rules and regulations.
Ch 88 Art IV Assessment on Civil, Criminal and Traffic Cases for Courthouse, Jail and Court-Related Facilities
§ 88-21 Assessment.
§ 88-22 Fee to be additional.
Ch 88 Art V Coal, Gas and Oil Severance License Tax
§ 88-23.1 Statutory authority.
§ 88-23.2 Effective date of amendments.
§ 88-24 Coal definitions.
§ 88-25 Tax levied.
§ 88-26 Statutory authority.
§ 88-27 Effective date of amendments.
§ 88-28 Gas and oil definitions.
§ 88-29 Tax levied.
§ 88-30 General definitions.
§ 88-31 License generally.
§ 88-32 Returns.
§ 88-33 Payment of tax; penalty and interest on delinquencies.
§ 88-34 Procedure when coal producer or person engaged in the business of severing oil or gas from the earth fails to make return or makes incorrect or false return.
§ 88-35 Procedure when coal producer or person engaged in the business of severing oil or gas from the earth ceases operations.
§ 88-36 Maintenance of records.
§ 88-37 Distribution of taxes collected.
§ 88-37.1 Coal and Gas Road Improvement Advisory Committee generally.
§ 88-37.2 Coal and gas road improvement plans.
§ 88-38 Use of County funds for coal and gas road improvements in towns or city.
§ 88-38.1 Violations and penalties.
§ 88-38.2 Limitations and extensions of assessments and collections of tax.
§ 88-38.3 Administrative appeals to the Commissioner of Revenue.
§ 88-38.4 Administrative appeal to the Tax Commissioner.
§ 88-38.5 Judicial review of determination of the Tax Commissioner.
§ 88-38.6 Rulings.
§ 88-38.7 Audits.
§ 88-38.8 Severability.
§ 88-38.9 Uniform Provisions of Virginia Code § 58.1-3703.1.
§ 88-39 Agreements with taxpayers.
Ch 88 Art VI Due Dates; Penalties and Interest
§ 88-40 Due dates.
§ 88-41 Late penalty.
§ 88-42 Interest.
§ 88-43 Violations and penalties.
Ch 88 Art VII Utility Receipts Tax
§ 88-44 Tax imposed.
§ 88-45 Administration and collection.
Ch 88 Art VIII Bank Franchise Tax
§ 88-46 Definitions.
§ 88-47 Levy.
§ 88-48 Filing of return; payment.
§ 88-49 Violations and penalties.
Ch 88 Art IX Real Tax Relief for Certain Elderly and Permanently and Totally Disabled Persons
§ 88-50 Definitions; word usage.
§ 88-51 Requirements for exemption.
§ 88-52 Filing for exemption.
§ 88-53 Administration.
§ 88-54 Amount of exemption.
§ 88-55 Changes in status.
§ 88-56 Violations and penalties.
Ch 88 Art X Tax for E-911 Service
§ 88-57 Definitions.
§ 88-58 Establishment of E-911 system; use of tax revenues.
§ 88-59 Imposition of tax; annual establishment of rate.
§ 88-60 Exclusions and exemptions.
§ 88-61 Collection and payment of tax.
§ 88-62 Accounting for tax receipts and E-911 expenditures.
§ 88-63 Violations and penalties.
Ch 88 Art XI Abatement on Buildings Damaged or Destroyed by Fortuitous Happenings
§ 88-64 Abatement authorized; statutory authority.
Ch 88 Art XII Exemption for Farm Animals, Certain Grains, Agricultural Products, Farm Machinery, Farm Implements and Equipment, Household Goods and Personal Effects
§ 88-65 Title.
§ 88-66 Classification and definition of farm animals, certain grains, agriculture products, farm machinery, farm implements and equipment as items of taxation.
§ 88-66.1 Classification of household goods and personal effects as items of taxation.
§ 88-67 Declaration of exemptions.
Ch 88 Art XIII Personal Property Tax Relief for Certain Elderly and Disabled Persons
§ 88-68 Purpose.
§ 88-69 Definitions.
§ 88-70 Special elderly or disabled vehicle classification.
§ 88-71 Income limitation.
§ 88-72 Net worth limitation.
§ 88-73 Application procedure.
§ 88-74 Change in circumstances.
§ 88-75 Effective date; tax rate; notice to taxpayers.
§ 88-75.1 Violations and penalties.
Ch 88 Art XIV Personal Property Tax Exemption for Disabled Veterans
§ 88-76 Motor vehicle owned by a disabled veteran and registered for personal use classified as separate class of property; exemption from taxation.
§ 88-77 (Reserved)
Ch 88 Art XV Assessment of New Buildings Substantially Completed
§ 88-78 Assessment of new buildings substantially completed.
Ch 88 Art XVI Collection of Delinquent Taxes
§ 88-79 Penalty for collection of unpaid taxes.
Ch 88 Art XVII Peddlers' License Tax and Regulation
§ 88-79.1 Administration and enforcement.
§ 88-80 Definitions.
§ 88-81 License required.
§ 88-82 Roadside vending prohibited in certain areas.
§ 88-83 Prohibited vending in other areas.
§ 88-84 Denial, suspension and revocation of license.
§ 88-85 Violations and penalties.
§ 88-86 Exceptions.
§ 88-87 Itinerant peddlers to present license.
§ 88-88 Administrative revocation of license.
Ch 90 Vehicles and Traffic
Ch 96 Water
Disposition List
Ch DL Disposition List

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Chapter 88 Taxation

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[HISTORY: Adopted by the Board of Supervisors of Buchanan County as indicated in article histories. Amendments noted where applicable.]

GENERAL REFERENCES

[In regard to statutory references, unless the county specifically amends the statutory provisions to the contrary or repeals the statutory provisions, future amendments to said statute shall take effect as provided by law.]

ATTACHMENTS

Attachment 1 - Requirements for Personal Property Tax Exemption for Disabled Veterans

Attachment 2 - Application for Personal Property Tax Relief for Disabled Veterans

Article I Utility Consumer Tax

§ 88-1 Imposition of tax.

§ 88-2 Definitions.

§ 88-3 Applicability of levy.

§ 88-4 Collection.

§ 88-5 Forms for reports and payment.

§ 88-6 Responsibilities of seller.

§ 88-7 Extension of time for filing return.

§ 88-8 Exemptions.

§ 88-9 Violations and penalties.

Article II Assessment on Civil Cases for Law Library

§ 88-10 Assessment.

§ 88-11 Exemptions.

Article III Hotel/Motel Tax

§ 88-12 Definitions.

§ 88-13 Levy; amount.

§ 88-14 Exemptions.

§ 88-15 Collection.

§ 88-16 Report and remittance.

§ 88-17 Interest and penalties.

§ 88-18 Determination of amount due upon failure to file or filing of erroneous statement.

§ 88-19 Cessation of business.

§ 88-20 Powers and duties of Treasurer; rules and regulations.

Article IV Assessment on Civil, Criminal and Traffic Cases for Courthouse, Jail and Court-Related Facilities

§ 88-21 Assessment.

§ 88-22 Fee to be additional.

Article V Coal, Gas and Oil Severance License Tax

§ 88-23.1 Statutory authority.

§ 88-23.2 Effective date of amendments.

§ 88-24 Coal definitions.

§ 88-25 Tax levied.

§ 88-26 Statutory authority.

§ 88-27 Effective date of amendments.

§ 88-28 Gas and oil definitions.

§ 88-29 Tax levied.

§ 88-30 General definitions.

§ 88-31 License generally.

§ 88-32 Returns.

§ 88-33 Payment of tax; penalty and interest on delinquencies.

§ 88-34 Procedure when coal producer or person engaged in the business of severing oil or gas from the earth fails to make return or makes incorrect or false return.

§ 88-35 Procedure when coal producer or person engaged in the business of severing oil or gas from the earth ceases operations.

§ 88-36 Maintenance of records.

§ 88-37 Distribution of taxes collected.

§ 88-37.1 Coal and Gas Road Improvement Advisory Committee generally.

§ 88-37.2 Coal and gas road improvement plans.

§ 88-38 Use of County funds for coal and gas road improvements in towns or city.

§ 88-38.1 Violations and penalties.

§ 88-38.2 Limitations and extensions of assessments and collections of tax.

§ 88-38.3 Administrative appeals to the Commissioner of Revenue.

§ 88-38.4 Administrative appeal to the Tax Commissioner.

§ 88-38.5 Judicial review of determination of the Tax Commissioner.

§ 88-38.6 Rulings.

§ 88-38.7 Audits.

§ 88-38.8 Severability.

§ 88-38.9 Uniform Provisions of Virginia Code § 58.1-3703.1.

§ 88-39 Agreements with taxpayers.

Article VI Due Dates; Penalties and Interest

§ 88-40 Due dates.

§ 88-41 Late penalty.

§ 88-42 Interest.

§ 88-43 Violations and penalties.

Article VII Utility Receipts Tax

§ 88-44 Tax imposed.

§ 88-45 Administration and collection.

Article VIII Bank Franchise Tax

§ 88-46 Definitions.

§ 88-48 Filing of return; payment.

§ 88-49 Violations and penalties.

Article IX Real Tax Relief for Certain Elderly and Permanently and Totally Disabled Persons

§ 88-50 Definitions; word usage.

§ 88-51 Requirements for exemption.

§ 88-52 Filing for exemption.

§ 88-53 Administration.

§ 88-54 Amount of exemption.

§ 88-55 Changes in status.

§ 88-56 Violations and penalties.

Article X Tax for E-911 Service

§ 88-57 Definitions.

§ 88-58 Establishment of E-911 system; use of tax revenues.

§ 88-59 Imposition of tax; annual establishment of rate.

§ 88-60 Exclusions and exemptions.

§ 88-61 Collection and payment of tax.

§ 88-62 Accounting for tax receipts and E-911 expenditures.

§ 88-63 Violations and penalties.

Article XI Abatement on Buildings Damaged or Destroyed by Fortuitous Happenings

§ 88-64 Abatement authorized; statutory authority.

Article XII Exemption for Farm Animals, Certain Grains, Agricultural Products, Farm Machinery, Farm Implements and Equipment, Household Goods and Personal Effects

§ 88-65 Title.

§ 88-66 Classification and definition of farm animals, certain grains, agriculture products, farm machinery, farm implements and equipment as items of taxation.

§ 88-66.1 Classification of household goods and personal effects as items of taxation.

§ 88-67 Declaration of exemptions.

Article XIII Personal Property Tax Relief for Certain Elderly and Disabled Persons

§ 88-68 Purpose.

§ 88-69 Definitions.

§ 88-70 Special elderly or disabled vehicle classification.

§ 88-71 Income limitation.

§ 88-72 Net worth limitation.

§ 88-73 Application procedure.

§ 88-74 Change in circumstances.

§ 88-75 Effective date; tax rate; notice to taxpayers.

§ 88-75.1 Violations and penalties.

Article XIV Personal Property Tax Exemption for Disabled Veterans

§ 88-76 Motor vehicle owned by a disabled veteran and registered for personal use classified as separate class of property; exemption from taxation.

§ 88-77 (Reserved)

Article XV Assessment of New Buildings Substantially Completed

§ 88-78 Assessment of new buildings substantially completed.

Article XVI Collection of Delinquent Taxes

§ 88-79 Penalty for collection of unpaid taxes.

Article XVII Peddlers' License Tax and Regulation

§ 88-79.1 Administration and enforcement.

§ 88-80 Definitions.

§ 88-81 License required.

§ 88-82 Roadside vending prohibited in certain areas.

§ 88-83 Prohibited vending in other areas.

§ 88-84 Denial, suspension and revocation of license.

§ 88-85 Violations and penalties.

§ 88-86 Exceptions.

§ 88-87 Itinerant peddlers to present license.

§ 88-88 Administrative revocation of license.