Mathews County, VA
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2023-08-22
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The Code
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Chapter 145 Taxation
- The Code
- Ch 1 General Provisions
- Ch 6 Animals
- Ch 8 Boards, Committees, Commissions and Authorities
- Ch 15 Boating
- Ch 20 Building Construction
- Ch 24 Cable Television
- Ch 30 Curfew
- Ch 35 Dance Halls
- Ch 44 Election District
- Ch 50 Erosion and Sediment Control
- Ch 58 Fees
- Ch 61 Fires, Outdoor
- Ch 63 Floodplain Management
- Ch 67 Food Establishments
- Ch 86 Litter Control and Public Nuisance
- Ch 93 Noise
- Ch 99 Officers and Employees
- Ch 101 Official Safety Program
- Ch 109 Parks and Recreation
- Ch 122 Sand Dunes
- Ch 125 Sanitary District
- Ch 130 Sewage Disposal Systems
- Ch 136 Street Names and Building Numbers
- Ch 140 Subdivision of Land
- Ch 145 Taxation
- Ch 145 Art I Recordation Tax
- § 145-1 Tax imposed.
- § 145-2 Collection of tax.
- Ch 145 Art II Household Goods and Personal Effects Exemption
- § 145-3 Exemption granted.
- Ch 145 Art III Sales Tax
- § 145-4 Tax imposed.
- § 145-5 Administration and collection.
- § 145-6 Copy to be filed with State Tax Commissioner.
- Ch 145 Art IV Use Tax
- § 145-7 Tax imposed.
- § 145-8 Copy to be filed with State Tax Commissioner.
- Ch 145 Art V Bank Franchise Tax
- § 145-9 Title.
- § 145-10 Definitions.
- § 145-11 Imposition of tax.
- § 145-12 Filing of return and payment of tax.
- § 145-13 Violations and penalties.
- Ch 145 Art VI Tangible Personal Property, Machinery and Tools and Merchants' Capital Tax
- § 145-14 Definitions.
- § 145-15 Statutory authority; purpose.
- § 145-16 Filing of return required; exemptions.
- § 145-17 Failure to file return; penalties.
- Ch 145 Art VIA Implementation of Changes to Personal Property Tax Relief Act
- § 145-17.1 Purpose; definitions; relation to other ordinances.
- § 145-17.2 Method of computing and reflecting tax relief.
- § 145-17.3 Allocation of relief among taxpayers.
- § 145-17.4 Transitional provisions.
- Ch 145 Art VIB Proration of Personal Property Tax
- § 145-17.5 Proration of personal property tax.
- Ch 145 Art VII Tax Relief for Elderly and Disabled Persons
- § 145-18 Purpose.
- § 145-19 Statutory authority.
- § 145-20 Title.
- § 145-21 Definitions.
- § 145-22 Exemption granted; qualifications.
- § 145-22.1 Effect of residency in hospital, nursing home, or other care facility.
- § 145-23 Application for exemption.
- § 145-24 Change in application.
- § 145-25 Approval or disapproval of application.
- § 145-26 Penalty for false statement.
- Ch 145 Art VIII Delinquent Tax Penalty
- § 145-27 Purpose.
- § 145-28 Statutory authority.
- § 145-29 Title.
- § 145-30 Definitions.
- § 145-31 Penalties and interest.
- § 145-31.1 Payment of administrative fees.
- Ch 145 Art IX Electric Utility Tax
- § 145-32 Purpose.
- § 145-33 Statutory authority.
- § 145-34 Title.
- § 145-35 Definitions.
- § 145-36 Tax imposed; administration.
- § 145-37 Penalties; enforcement; disbursement of fines.
- Ch 145 Art X Motor Vehicle Registration Fee
- § 145-38 Purpose.
- § 145-39 Statutory authority.
- § 145-40 Title.
- § 145-41 Definitions.
- § 145-42 License registration fee required; exemptions.
- § 145-43 Amount of fee for motor vehicles and motorcycles; payment and billing.
- § 145-44 Antique motor vehicles.
- § 145-45 Disposition of fees.
- § 145-46 Limitations.
- § 145-47 Vehicle registration fee year.
- § 145-48 Transfer of license registration fees; refunds.
- § 145-49 Collection.
- § 145-50 Violations and penalties.
- § 145-51 Disbursement of fines.
- § 145-52 (Reserved)
- § 145-53 (Reserved)
- Ch 145 Art XI Business, Professional and Occupational License Tax
- § 145-54 Applicability.
- § 145-55 Definitions.
- § 145-56 License procedures.
- § 145-57 Situs of gross receipts.
- § 145-58 Limitations and extensions.
- § 145-59 Appeals and rulings.
- § 145-60 Records and audits.
- § 145-61 Proration of tax.
- § 145-62 Tax on beginners.
- § 145-63 Estimates.
- § 145-64 Under and over estimates.
- § 145-65 Exclusions and deductions from gross receipts.
- § 145-66 Rates of license taxes.
- § 145-67 Violations and penalties.
- § 145-68 Denial of application for failure to pay obligations to County.
- § 145-69 Effect on statutory requirements.
- § 145-70 Duties of Commissioner of the Revenue.
- § 145-71 Title.
- Ch 145 Art XII Telecommunication Service Consumers Tax
- § 145-72 Definitions.
- § 145-73 Utility service tax levied; amount; exclusions; local tax for E-911.
- § 145-74 Applicability to telephone service.
- § 145-75 Exemptions.
- § 145-76 Duty of purchaser to pay.
- § 145-77 Duty of seller to collect, report and remit.
- § 145-78 Seller's records.
- § 145-79 Disposition of revenues derived from tax.
- § 145-80 Violations and penalties.
- Ch 145 Art XIII Real Estate Taxation
- § 145-81 Time of payment.
- § 145-82 Penalty for delinquent taxes.
- § 145-83 Interest.
- § 145-84 Time of enforcement.
- § 145-85 Assessment of new buildings and computation of tax thereon.
- § 145-86 Duty of assessment and collection officials.
- § 145-87 Effective date.
- Ch 145 Art XIV Exemptions for Certain Nonprofit Organizations
- § 145-88 Tax exemptions.
- Ch 145 Art XV Tax on Prepared Food and Beverages
- § 145-89 Definitions.
- § 145-90 Levy of tax; amount.
- § 145-91 Exemptions.
- § 145-92 Payment and collection of tax.
- § 145-93 Reports and remittances generally.
- § 145-94 Preservation of records.
- § 145-95 Advertising payment or absorption of tax prohibited.
- § 145-96 Tips and service charges.
- § 145-97 Duty of seller when going out of business.
- § 145-98 Enforcement; duty of Commissioner of the Revenue.
- § 145-99 Procedure upon failure to collect, report, etc.
- § 145-100 Duty of Treasurer.
- § 145-101 Penalty of late remittance or false return.
- § 145-102 Violations of article.
- § 145-103 Commission for collection.
- § 145-104 Use of revenues.
- Ch 145 Art XVI Transient Occupancy Tax
- § 145-105 Short title.
- § 145-106 Definitions.
- § 145-107 Tax levied.
- § 145-108 Exemptions from tax.
- § 145-109 Collection procedure.
- § 145-110 Reports and remittance of tax collected.
- § 145-111 Interest and penalties upon failure or refusal to remit tax.
- § 145-112 Failure or refusal to collect and report tax.
- § 145-113 Records to be kept for collection and payment of tax.
- § 145-114 Tax immediately due and payable upon cessation of business.
- § 145-115 Violations and penalties.
- § 145-116 Severability.
- Ch 158 Vehicles and Traffic
- Ch 163 Water Conservation
- Ch 166 Wetlands
- Ch 175 Zoning
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Supervisors
of Mathews County as indicated in article histories. Amendments noted
where applicable.]
