Carroll County, VA
 
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of Carroll County as indicated in article histories. Amendments noted where applicable.]
221a Utility Consumers Tax Ord
Article I Retail Sales Tax

§ 221-1 Levy of tax.

§ 221-2 Administration and collection.

Article II Use Tax

§ 221-3 Imposition of tax.

Article III Household Goods and Personal Effects Exemption

§ 221-4 Enumeration of exemptions.

Article IV Bank Franchise Tax

§ 221-5 Definitions.

§ 221-6 Imposition of tax.

§ 221-7 Filing of return; payment of tax.

§ 221-8 Violations and penalties.

Article V (Reserved)

§ 221-9 through § 221-12. (Reserved)

Article VI Transient Occupancy Tax

§ 221-13 Title.

§ 221-14 Statutory authority.

§ 221-15 Definitions.

§ 221-16 Imposition of tax.

§ 221-17 Collection; reports.

§ 221-18 Enforcement; violations and penalties.

§ 221-19 Records.

Article VII E-911 Tax

§ 221-20 Imposition of tax.

§ 221-21 Collection.

§ 221-22 Records.

§ 221-23 Exemptions.

§ 221-24 Violations and penalties.

§ 221-25 Applicability.

§ 221-26 Effective date.

§ 221-27 Administrative body.

Article VIII Food and Beverage Tax

§ 221-28 Definitions.

§ 221-29 Levy of tax.

§ 221-30 Payment and collection of tax.

§ 221-31 Taxes held in trust by seller.

§ 221-32 Registration of sellers; reports.

§ 221-33 Compensation of sellers for collection of tax.

§ 221-34 Penalty and interest.

§ 221-35 Failure to comply.

§ 221-36 Records.

§ 221-37 Duty of person going out of business.

§ 221-38 Advertising payment or absorption of tax prohibited.

§ 221-39 Tips and service charges.

§ 221-40 Exemptions.

§ 221-41 Enforcement.

§ 221-42 Violations and penalties.

§ 221-43 Regulations.

Article IX Assessment for Agricultural, Horticultural and Forest Use Land

§ 221-44 Application for classification and assessment.

§ 221-45 Application review.

§ 221-46 Land book entries; tax to be extended from use value.

§ 221-47 Delinquent taxes.

§ 221-48 Rollback tax.

§ 221-49 Misstatements of fact in application.

§ 221-50 Applicability of state law.

§ 221-51 Effective date.

Article X Recordation Tax

§ 221-52 Title.

§ 221-53 Applicability.

§ 221-54 Imposition of tax.

§ 221-55 Certified copies of article on file.

Article XI Utility Consumers Tax

§ 221-56 Title; statutory authority; applicability; purpose.

§ 221-57 Word usage.

§ 221-58 Definitions.

§ 221-59 Imposition of tax.

§ 221-60 Collection.

§ 221-61 Records.

§ 221-62 Exemptions.

§ 221-63 Violations and penalties.

§ 221-64 Certified copies of article on file.

§ 221-65 Repealer.

Article XII Tax Relief for Qualifying Vehicles

§ 221-66 Purpose; definitions; conflicting provisions.

§ 221-67 Method of computing and reflecting tax relief.

§ 221-68 Allocation of relief.

§ 221-69 Transitional provisions.

Article XIII Motor Vehicle License Tax

§ 221-70 Definitions.

§ 221-71 License fee.

§ 221-72 Persons moving into County.

§ 221-73 License fee year; due date; assessment.

§ 221-74 Amount of license fee.

§ 221-75 Payment of personal property tax.

§ 221-76 Exemptions.

§ 221-77 Violations and penalties.

Article XIV Personal Property Tax Relief

§ 221-78 Amount of relief.

Article XV Tax Exemption for Elderly and Disabled

§ 221-79 Exemption authorized; administration.

§ 221-80 Financial eligibility.

§ 221-81 Disability eligibility.

§ 221-82 Disabled veteran exemption.

§ 221-83 Affidavit of applicant.

§ 221-84 Amount of exemption.

§ 221-85 Exemption procedure.

§ 221-86 False claims.

Article XVI Collection of Delinquent Taxes

§ 221-87 Lists of delinquent taxes.

§ 221-88 Lists to be published.

§ 221-89 Collection of delinquent real estate taxes.

§ 221-90 Collection assistance.

Article XVII Probate Tax

§ 221-91 Imposition of tax; fee for recordation or filing of affidavit.

§ 221-92 Rate.