Town of Elkton, VA
Rockingham County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Council of the Town of Elkton as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Town Treasurer — See Ch. 22, Art. I.
Committee on Finance — See Ch. 37, Art. I.
Taxation — See Ch. 148.
[Adopted 6-19-1980 as Sec. 2-3-2 of the 1980 Code]

§ 13-1 Deposit of funds. [1]

All money belonging to the town shall be deposited by the Treasurer in the name of the Town of Elkton.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[Adopted 6-24-1991]

§ 13-2 Types of taxes as sources of revenue.

The following taxes are included in the sources of town revenues:
A. 
Real and personal property taxes.
B. 
Utility tax.
C. 
Business, professional and occupational license tax.
D. 
Motor vehicle license tax.
E. 
Meals tax.
F. 
Lodging tax.

§ 13-3 Tax rates.

Unless otherwise provided by law, the rates of such taxes shall be as fixed from time to time by the Council.[1]
[1]
Editor's Note: See Ch. 148, Taxation.