Town of Elkton, VA
Rockingham County
Login
By using
eCode360
you agree to
be legally bound by
the
Terms of Use
.
If you do not agree to the Terms of Use, please do not use
eCode360.
Home
Help
Table of Contents
Table of Contents
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 4
Authorities
Ch 6
Boards, Committees and Commissions
Ch 11
Elections
Ch 13
Finance
Ch 16
Fire Company, Volunteer
Ch 22
Officers and Employees
Ch 27
Police
Ch 31
Purchasing
Ch 37
Town Council
Ch 40
Town Property
Part II: General Legislation
Ch 50
Alcoholic Beverages
Ch 53
Animals
Ch 59
Building Construction
Ch 73
Dance Halls
Ch 77
Driveways
Ch 81
Electrical Systems
Ch 86
Fees
Ch 89
Firearms and Weapons
Ch 92
Fire Prevention
Ch 95
Fireworks and Explosives
Ch 103
Handbills and Littering
Ch 108
Junkyards
Ch 110
Land Development
Ch 114
Minors
Ch 118
Noise
Ch 120
Nuisances
Ch 125
Peace and Good Order
Ch 135
Sewer Use
Ch 136
Assessments for Local Improvements
Ch 139
Solid Waste
Ch 143
Streets and Sidewalks
Ch 148
Taxation
Ch 148 Art I
Property Taxes
§ 148-1
Fixing of tax rate and assessment; valuation of property.
§ 148-2
Tax tickets; bills for taxes.
§ 148-3
When taxes due and payable; penalty.
§ 148-4
Interest.
§ 148-5
Lists of uncollectible taxes and delinquents.
§ 148-6
Submission of delinquent lists to governing body; publication of lists.
§ 148-7
Refusal to file return; false statements. [Addd 12-18-2000]
§ 148-8
Violations and penalties.
Ch 148 Art II
Utility Services Tax
§ 148-9
Definitions.
§ 148-10
Imposition of tax.
§ 148-11
Collection of tax.
§ 148-12
Required records.
§ 148-13
Exemptions.
§ 148-14
Local exchange telephone service.
§ 148-15
Violations and penalties.
Ch 148 Art III
Business, Professional and Occupational License Tax
§ 148-16
Overriding conflicting ordinances.
§ 148-17
Definitions.
§ 148-18
License requirement.
§ 148-19
Situs of gross receipts.
§ 148-20
Exclusions and deductions from gross receipts.
§ 148-21
Rates of license taxes.
§ 148-22
Pawnbrokers.
§ 148-23
Auctioneers.
§ 148-24
Carnivals, shows, circuses, menageries, etc.
§ 148-25
Photographers.
§ 148-26
Vendors selling door-to-door.
§ 148-27
Peddlers.
§ 148-28
Coin-operated machines or devices.
§ 148-29
Heat, light and power companies.
§ 148-30
Violations and penalties.
Ch 148 Art IV
Motor Vehicle License Tax
§ 148-31
License fee assessed; vehicles required to be licensed; situs.
§ 148-32
Exemptions.
§ 148-33
How license obtained; schedule of license taxes.
§ 148-34
Period for which license tax imposed; when tax due.
§ 148-35
Payment of personal property tax.
§ 148-36
Agreement with the Department of Motor Vehicles concerning unpaid vehicle license fees.
§ 148-37
Administrative fees and interest.
§ 148-38
Violations and penalties.
Ch 148 Art V
Meals Tax
§ 148-39
Definitions.
§ 148-40
Levy and rate.
§ 148-41
Exceptions.
§ 148-42
Collection.
§ 148-43
Reports and records.
§ 148-44
Interest and penalties.
§ 148-45
Determination of tax due by Town Treasurer.
§ 148-46
Report due upon disposal of business.
§ 148-47
Powers and duties of Town Treasurer.
§ 148-48
Violations and penalties.
Ch 148 Art VI
Lodging Tax
§ 148-49
Definitions.
§ 148-50
Levy and rate.
§ 148-51
Exceptions.
§ 148-52
Collection.
§ 148-53
Reports.
§ 148-54
Interest and penalties.
§ 148-55
Determination of tax due by Treasurer.
§ 148-56
Report due upon disposal of business.
§ 148-57
Powers and duties of Town Treasurer.
§ 148-58
Advertising payment or absorption of tax.
§ 148-59
Preservation of records.
§ 148-60
Violations and penalties.
Ch 148 Art VII
Use of Public Ways by Certificated Providers of Telecommunications Services
§ 148-61
Fee imposed.
Ch 148 Art VIII
Cigarette Tax
§ 148-62
Cigarette tax imposed.
§ 148-63
Definitions.
§ 148-64
Levy and rate.
§ 148-65
Methods of payment.
§ 148-66
Sale of stamps.
§ 148-67
Duties of dealers.
§ 148-68
Duties of sellers.
§ 148-69
Monthly reports and recordkeeping.
§ 148-70
Assessment of unpaid taxes.
§ 148-71
Display of stamps; seizure.
§ 148-72
Notices and hearings.
§ 148-73
Refund for unused or damaged stamps.
§ 148-74
Inspection of records and delegation of certain duties.
§ 148-75
Violations and penalties.
§ 148-76
Specific violations enumerated.
Ch 148 Art IX
Real Estate Tax Exemption for Elderly and Disabled Persons and Disabled Veterans
§ 148-77
Definitions.
§ 148-78
Exemption authorized.
§ 148-79
Administration of exemption.
§ 148-80
Requirements for exemption.
§ 148-81
Claiming exemption.
§ 148-82
Amount of exemption.
§ 148-83
Exemption for disabled veterans adopted.
§ 148-84
Violations and penalties.
Ch 153
Trailers
Ch 158
Vehicles and Traffic
Ch 170
Water
Disposition List
Ch DL
Disposition List
Charter
Code
New Laws (7)
Index
Print
Get Updates
Search
Chapter
Selected
Chapter 148
Taxation
[HISTORY: Adopted by the Town Council of the Town of Elkton as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Types of taxes as sources of revenue — See Ch.
13
, Art.
II
.
Unlicensed vehicle tax — See Ch.
108
, Art.
II
.
Chapter 148
Taxation
Article I
Property Taxes
§ 148-1
Fixing of tax rate and assessment; valuation of property.
§ 148-2
Tax tickets; bills for taxes.
§ 148-3
When taxes due and payable; penalty.
§ 148-4
Interest.
§ 148-5
Lists of uncollectible taxes and delinquents.
§ 148-6
Submission of delinquent lists to governing body; publication of lists.
§ 148-7
Refusal to file return; false statements. [Addd 12-18-2000]
§ 148-8
Violations and penalties.
Article II
Utility Services Tax
§ 148-9
Definitions.
§ 148-10
Imposition of tax.
§ 148-11
Collection of tax.
§ 148-12
Required records.
§ 148-13
Exemptions.
§ 148-14
Local exchange telephone service.
§ 148-15
Violations and penalties.
Article III
Business, Professional and Occupational License Tax
§ 148-16
Overriding conflicting ordinances.
§ 148-17
Definitions.
§ 148-18
License requirement.
§ 148-19
Situs of gross receipts.
§ 148-20
Exclusions and deductions from gross receipts.
§ 148-21
Rates of license taxes.
§ 148-22
Pawnbrokers.
§ 148-23
Auctioneers.
§ 148-24
Carnivals, shows, circuses, menageries, etc.
§ 148-25
Photographers.
§ 148-26
Vendors selling door-to-door.
§ 148-27
Peddlers.
§ 148-28
Coin-operated machines or devices.
§ 148-29
Heat, light and power companies.
§ 148-30
Violations and penalties.
Article IV
Motor Vehicle License Tax
§ 148-31
License fee assessed; vehicles required to be licensed; situs.
§ 148-32
Exemptions.
§ 148-33
How license obtained; schedule of license taxes.
§ 148-34
Period for which license tax imposed; when tax due.
§ 148-35
Payment of personal property tax.
§ 148-36
Agreement with the Department of Motor Vehicles concerning unpaid vehicle license fees.
§ 148-37
Administrative fees and interest.
§ 148-38
Violations and penalties.
Article V
Meals Tax
§ 148-39
Definitions.
§ 148-40
Levy and rate.
§ 148-41
Exceptions.
§ 148-42
Collection.
§ 148-43
Reports and records.
§ 148-44
Interest and penalties.
§ 148-45
Determination of tax due by Town Treasurer.
§ 148-46
Report due upon disposal of business.
§ 148-47
Powers and duties of Town Treasurer.
§ 148-48
Violations and penalties.
Article VI
Lodging Tax
§ 148-49
Definitions.
§ 148-50
Levy and rate.
§ 148-51
Exceptions.
§ 148-52
Collection.
§ 148-53
Reports.
§ 148-54
Interest and penalties.
§ 148-55
Determination of tax due by Treasurer.
§ 148-56
Report due upon disposal of business.
§ 148-57
Powers and duties of Town Treasurer.
§ 148-58
Advertising payment or absorption of tax.
§ 148-59
Preservation of records.
§ 148-60
Violations and penalties.
Article VII
Use of Public Ways by Certificated Providers of Telecommunications Services
§ 148-61
Fee imposed.
Article VIII
Cigarette Tax
§ 148-62
Cigarette tax imposed.
§ 148-63
Definitions.
§ 148-64
Levy and rate.
§ 148-65
Methods of payment.
§ 148-66
Sale of stamps.
§ 148-67
Duties of dealers.
§ 148-68
Duties of sellers.
§ 148-69
Monthly reports and recordkeeping.
§ 148-70
Assessment of unpaid taxes.
§ 148-71
Display of stamps; seizure.
§ 148-72
Notices and hearings.
§ 148-73
Refund for unused or damaged stamps.
§ 148-74
Inspection of records and delegation of certain duties.
§ 148-75
Violations and penalties.
§ 148-76
Specific violations enumerated.
Article IX
Real Estate Tax Exemption for Elderly and Disabled Persons and Disabled Veterans
§ 148-77
Definitions.
§ 148-78
Exemption authorized.
§ 148-79
Administration of exemption.
§ 148-80
Requirements for exemption.
§ 148-81
Claiming exemption.
§ 148-82
Amount of exemption.
§ 148-83
Exemption for disabled veterans adopted.
§ 148-84
Violations and penalties.
