Town of Elkton, VA Taxation

Town of Elkton, VA

Rockingham County

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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

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.