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
Types of taxes as sources of revenue — See Ch. 13, Art. II.
Unlicensed vehicle tax — See Ch. 108, Art. II.
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.