Shenandoah County, VA Taxation

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Shenandoah County, VA

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Table of Contents

Table of Contents

Part I: Administrative Legislation
Ch 1 General Provisions
Ch 5 Authorities
Ch 12 Election Districts
Ch 16 Finances
Ch 20 Fire/Ems and Emergency Management
Ch 37 Personnel Policies
Ch 41 Police
Ch 43 Procurement Policy
Ch 48 Records
Part II: General Legislation
Ch 57 Alarms
Ch 62 Animals
Ch 71 Building Construction
Ch 76 (Reserved)
Ch 80 Burning, Open
Ch 81 Contractors, Licensing of
Ch 82 Conservation Easement Program
Ch 82A Criminal History Records
Ch 83 Emergency Telephone Service
Ch 87 Erosion and Sediment Control
Ch 91 Festivals
Ch 95 Fire Prevention
Ch 108 Loitering
Ch 112 Massage Therapy
Ch 114 Methamphetamine Labs
Ch 117 Nuisances
Ch 120 Parks
Ch 123 Peddling and Soliciting
Ch 124 Pawnbrokers
Ch 130 Sanitary Districts
Ch 132 Sewers
Ch 134 Solid Waste
Ch 138 Street Names and Building Numbers
Ch 142 Subdivision of Land
Ch 146 Taxation
Ch 146 Art I Sales Tax
§ 146-1 Levy of tax.
§ 146-2 Administration and collection.
§ 146-3 (Reserved)
Ch 146 Art II Law Library Tax
§ 146-4 Acceptance of contributions.
§ 146-5 Establishment of law library; use.
§ 146-6 Assessment of tax.
§ 146-7 Oversight and maintenance.
§ 146-8 Furnishing of shelving.
Ch 146 Art III Pollution Control Equipment Tax Exemption
§ 146-9 Exemption granted.
§ 146-10 Definitions.
Ch 146 Art IV Alcoholic Beverages Tax
§ 146-11 Definitions.
§ 146-12 Licenses required.
§ 146-13 Separate license for each place of business; transfer or amendment; posting; expiration.
§ 146-14 Amounts.
§ 146-15 Payment of tax.
§ 146-16 Violations and penalties.
Ch 146 Art V Senior Citizens and Disabled Persons Tax Exemption
§ 146-17 Exemption granted.
§ 146-18 Definitions.
§ 146-19 Exemption or deferral authorized.
§ 146-20 Requirement for exemption or deferral.
§ 146-21 Application for exemption or deferral.
§ 146-22 Amount of exemption.
§ 146-23 Amount of deferral; repayment of deferred taxes.
§ 146-24 Certification to Treasurer.
§ 146-25 Certain changes nullify exemption.
§ 146-26 Annual increases subject to Consumer Price Index.
§ 146-27 Violations and penalties.
§ 146-28 When effective.
Ch 146 Art VI Delinquent Penalty for Certain Taxes
§ 146-29 Amount of penalty.
§ 146-30 Addition of interest.
Ch 146 Art VIA Administrative Costs and Collection Fees
§ 146-30.1 Fee for delinquent taxes.
Ch 146 Art VII Heating Fuel Tax Exemption
§ 146-31 Exemption granted.
Ch 146 Art VIII Stoney Creek Sanitary District Tax
§ 146-32 Levy of tax.
Ch 146 Art IX Public Utility License Tax
§ 146-33 Levy of tax.
§ 146-34 Definitions.
§ 146-35 Reports to be filed; taxes to be paid.
§ 146-36 Failure to file report or pay taxes.
§ 146-37 Violations and penalties.
Ch 146 Art X Transient Occupancy Tax
§ 146-38 Definitions.
§ 146-39 Levy of tax.
§ 146-40 Exceptions.
§ 146-41 Collection of tax.
§ 146-42 Report and remittance of tax.
§ 146-43 Interest and penalties.
§ 146-44 Determination of tax due by Commissioner.
§ 146-45 Cessation of business; report and tax due immediately.
§ 146-46 Rules and regulations of commissioner of revenue.
§ 146-47 Violations and penalties.
§ 146-48 Use of tax revenue.
Ch 146 Art XI Assessment on Criminal and Traffic Cases
§ 146-49 Assessment established.
§ 146-50 Collection and remittance; disbursement.
§ 146-51 Additional nature of assessment.
Ch 146 Art XII Vehicle License Fee
§ 146-52 Levy of license fee.
§ 146-53 License year.
§ 146-54 Imposition of license fee; situs.
§ 146-55 Amount of license fee.
§ 146-56 Exemptions from license fee.
§ 146-57 Limitation on imposition of license fee.
§ 146-58 Invoice for license fee.
§ 146-59 Violations and penalties.
§ 146-60 Disposition of revenue.
§ 146-61 Effective date.
§ 146-62 through § 146-64. (Reserved)
Ch 146 Art XIII Land Use Tax
§ 146-65 Findings.
§ 146-66 Application for special assessment; fees.
§ 146-67 Determination of use value and assessment.
§ 146-68 Taxation based on qualifying use.
§ 146-69 Delinquent taxes.
§ 146-70 Change in use, zoning or area; rollback taxes.
§ 146-70.1 Eligibility of certain properties after change in zoning.
§ 146-71 Failure to report changes; misstatements in application.
§ 146-72 Application of Title 58.1 of the Code of Virginia.
§ 146-73 Applicability within towns.
§ 146-74 When effective.
Ch 146 Art XIV Personal Property Tax
§ 146-75 Levy of tax.
§ 146-76 General classification of tangible personal property.
§ 146-77 Classification of farm machinery and farm implements.
§ 146-78 Other classifications of tangible personal property.
§ 146-79 Classification of machinery and tools.
§ 146-80 Classification of merchants' capital.
§ 146-81 Valuation of tangible personal property, machinery and tools and merchants' capital.
§ 146-82 Tax rates and schedules.
§ 146-83 Penalties for late filing of annual returns.
Ch 146 Art XV Consumer Utility Tax
§ 146-84 Levy of tax.
§ 146-85 Definitions.
§ 146-86 Levy and amount of tax.
§ 146-87 Utility bills.
§ 146-88 Duty of service provider.
§ 146-89 Collection of taxes from service provider.
§ 146-90 Exemptions and exceptions.
§ 146-91 Use of revenues.
§ 146-92 Violations and penalties.
Ch 146 Art XVI Tax Collection Two Times Per Year
§ 146-93 Establishing time of collection for real estate taxes and personal property taxes.
Ch 146 Art XVII Court-Related Taxes
§ 146-94 Recordation tax.
§ 146-94.1 Imposition of supplemental courthouse compliance assessment.
§ 146-94.2 Probate tax.
Ch 146 Art XVIII Personal Property Tax Relief
§ 146-95 Purpose; definitions; relation to other ordinances.
§ 146-96 Method of computing and reflecting tax relief.
§ 146-97 Allocation of relief among taxpayers.
§ 146-98 Transitional provisions.
Ch 150 Tourism Zone
Ch 152 Vehicles, Abandoned
Ch 156 Vehicles and Traffic
Ch 160 Water
Ch 161 Water and Sewage Disposal
Ch 162 Welfare, Health, Safety
Ch 165 Zoning
Appendix
Ch A170 Fees
Disposition List
Ch DL Disposition List

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Chapter 146 Taxation

[HISTORY: Adopted by the Board of Supervisors of Shenandoah County 8-8-2017 by Ord. No. 2017-09.[1] Amendments noted where applicable.]

Editor's Note: This ordinance superseded former Ch. 146, Taxation, which comprised Art. I, Sales Tax, adopted 6-28-1966, as amended; Art. II, Law Library Tax, adopted 4-25-1974; Art. III, Pollution Control Equipment Tax Exemption, adopted 3-27-1975, as amended; Art. IV, Alcoholic Beverages Tax, adopted 6-30-1977, as amended; Art. V, Senior Citizens and Disabled Persons Tax Exemption, adopted 6-12-1979, as amended; Art. VI, Delinquent Penalty for Certain Taxes, adopted 3-27-1980, as amended; Art. VIA, Administrative Costs and Collection Fees, adopted 4-12-2011 by Ord. No. 2011-02; Art. VII, Heating Fuel Tax Exemption, adopted 11-11-1981, as amended; Art. VIII, Stoney Creek Sanitary District Tax, adopted 6-26-1986; Art. IX, Public Utility License Tax, adopted 7-24-1986, as amended; Art. X, Transient Occupancy Tax, adopted 12-9-1986, as amended; Art. XI, Assessment on Criminal and Traffic Cases, adopted 7-10-1990; Art. XII, Vehicle License Fee, adopted 6-26-1980, as amended; Art. XIII, Land Use Tax, adopted 6-25-1996; as amended; Art. XIV, Personal Property Tax, adopted 6-25-1996, as amended; Art. XV, Consumer Utility Tax, adopted 6-30-1977, as amended; Art. XVI, Tax Collection Two Times Per Year, adopted 11-25-1997 by Ord. No. 97-8; Art. XVII, Court Related Taxes, adopted 9-14-2004 by Ord. No. 2004-13, as amended; and Art. XVIII, Personal Property Tax Relief, adopted 12-20-2005 by Ord. No. 2005-15.