Town of Elkton, VA
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2022-11-28
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The Code
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Part II: General Legislation
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Chapter 148 Taxation
- The Charter
- Ch C Charter
- The Code
- 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
[HISTORY: Adopted by the Town Council of
the Town of Elkton as indicated in article histories. Amendments noted
where applicable.]
