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Table of Contents
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Table of Contents
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Absentee Precinct, Central
Ch 8
Authorities
Ch 12
Board of Supervisors
Ch 16
Boards, Committees and Commissions
Ch 23
Court Fees
Ch 29
Election Districts and Precincts
Ch 33
Emergency Operations
Ch 39
Fire Departments
Ch 56
Procurements
Part II: General Legislation
Ch 67
Adult Businesses
Ch 72
Airport Zoning
Ch 77
Alcoholic Beverages
Ch 83
Animals
Ch 95
Building Construction
Ch 107
Drugs and Drug Products
Ch 115
Entertainment Festivals
Ch 120
Erosion and Sediment Control
Ch 126
Flood Hazard Reduction
Ch 130
Fortune Tellers
Ch 146
Litter Control
Ch 152
Manufactured Home Parks
Ch 158
Motor Vehicles
Ch 163
Multiflora Rose Control
Ch 170
Natural Gas
Ch 182
Rental Property
Ch 190
Sewers
Ch 201
Solid Waste
Ch 210
Street Naming and Numbering
Ch 216
Subdivision of Land
Ch 221
Taxation
Ch 221 Art I
Retail Sales Tax
§ 221-1
Levy of tax.
§ 221-2
Administration and collection.
Ch 221 Art II
Use Tax
§ 221-3
Imposition of tax.
Ch 221 Art III
Household Goods and Personal Effects Exemption
§ 221-4
Enumeration of exemptions.
Ch 221 Art 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.
Ch 221 Art V
(Reserved)
§ 221-9
through § 221-12. (Reserved)
Ch 221 Art 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.
Ch 221 Art 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.
Ch 221 Art 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.
Ch 221 Art 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.
Ch 221 Art X
Recordation Tax
§ 221-52
Title.
§ 221-53
Applicability.
§ 221-54
Imposition of tax.
§ 221-55
Certified copies of article on file.
Ch 221 Art 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.
Ch 221 Art 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.
Ch 221 Art 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.
Ch 221 Art XIV
Personal Property Tax Relief
§ 221-78
Amount of relief.
Ch 221 Art 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.
Ch 221 Art 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.
Ch 221 Art XVII
Probate Tax
§ 221-91
Imposition of tax; fee for recordation or filing of affidavit.
§ 221-92
Rate.
Ch 235
Water
Appendix
Ch A243
Bylaws
Ch A248
Board of Supervisors Rules of Procedure
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
Code
New Laws (0)
Index
Public Documents
Misc. Documents
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Carroll County, VA
/
Part II: General Legislation
Chapter 221
Taxation
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[HISTORY: Adopted by the Board of Supervisors of Carroll County as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
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.