Carroll County, VA Taxation

Carroll County, VA

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Table of Contents

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 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

Public Documents

Chapter 221: Taxation

[HISTORY: Adopted by the Board of Supervisors of Carroll County as indicated in article histories. Amendments noted where applicable.]

221a Utility Consumers Tax Ord

Chapter 221 : Taxation

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.