Frederick County, VA
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2024-01-24
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Part II: General Legislation
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Chapter 155 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Elections
- Ch 14 Ordinances
- Ch 17 Parks and Recreation Department and Commission
- Ch 19 Personnel Policies
- Ch 21 Planning Commission
- Ch 33 Supervisors, Board of
- Part II: General Legislation
- Ch 45 Air Pollution and Open Burning
- Ch 48 Animals and Fowl
- Ch 50 Biosolids
- Ch 52 Building Construction
- Ch 54 Building Maintenance
- Ch 56 Buildings, Numbering of; Roads, Naming of
- Ch 61 Cable Franchise
- Ch 65 Checks, Fraudulent
- Ch 68 Conservation Easement Program
- Ch 72 Disorderly Conduct
- Ch 75 Drought Response and Contingency Plan
- Ch 79 (Reserved)
- Ch 86 (Reserved)
- Ch 89 Fire and Rescue Services
- Ch 90 Fire Prevention and Protection
- Ch 97 Historic Preservation
- Ch 104 (Reserved)
- Ch 112 (Reserved)
- Ch 118 Noise
- Ch 122 Nuisances
- Ch 130 (Reserved)
- Ch 139 Sales
- Ch 142 Solid Waste
- Ch 143 Stormwater/Erosion and Sediment Control
- Ch 144 Subdivision of Land
- Ch 149 Sunday Closings
- Ch 152 Swimming Pools
- Ch 155 Taxation
- Ch 155 Art I General Provisions
- § 155-1 Equipment and facilities exempt from local taxation.
- § 155-2 Establishing the time of collection for real estate taxes and personal property taxes.
- § 155-3 Tax returns; failure to file.
- § 155-4 Penalty for late payment.
- § 155-4.1 Fee for delinquent taxes.
- § 155-5 Farm animals and equipment exempt from personal property taxation.
- § 155-6 Interest on delinquent taxes.
- § 155-6.1 Interest on overpayments.
- § 155-7 Interest on delinquent landfill accounts.
- § 155-8 Payment of taxes and other fees by credit card; service charge.
- Ch 155 Art II Special Assessments for Agricultural, Horticultural, Forest or Open Space Real Estate
- § 155-9 Findings.
- § 155-10 Eligibility for special assessments; applications; revalidations.
- § 155-11 Determinations of Commissioner of Revenue.
- § 155-12 Recording of real estate values.
- § 155-13 Rollback tax imposed.
- § 155-14 Changes in status.
- § 155-15 Applicability of statutory provisions.
- Ch 155 Art III Senior Citizens and Disabled Persons Exemption and Deferral
- § 155-16 Definitions and word usage.
- § 155-17 Purpose.
- § 155-18 Qualifications for exemption.
- § 155-19 Application for exemption; investigation of affidavit or written statement.
- § 155-20 Calculation of amount of exemption.
- § 155-20.1 Deferral.
- § 155-21 Changes in status.
- § 155-22 Filing false claims.
- Ch 155 Art IIIA Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
- § 155-22.1 Definitions and word usage.
- § 155-22.2 Exemption.
- § 155-22.3 Application for exemption.
- § 155-22.4 Absence from residence.
- Ch 155 Art IV Personal Property Taxes
- § 155-23 Statutory provisions adopted by reference.
- § 155-23.1 Vehicle tax relief.
- § 155-24 Classification for local taxation; assessment.
- § 155-25 Penalty and interest.
- § 155-26 Exemptions.
- § 155-26.1 Proration of tax on motor vehicles.
- Ch 155 Art V Recordation Tax
- § 155-27 Tax imposed.
- § 155-28 Duties of Clerk of Circuit Court; compensation.
- Ch 155 Art VI Probate of Wills; Grants of Administration; Lists of Heirs; Affidavits Relating to Real Estate of Intestate Decedents
- § 155-29 Tax or fee imposed.
- § 155-30 Disposition of taxes collected.
- Ch 155 Art VII Retail Sales Tax
- § 155-31 Tax imposed; additional regulations.
- § 155-32 Administration and collection.
- Ch 155 Art VIII Tax on Purchasers of Utility Service
- § 155-33 Definitions.
- § 155-34 Tax imposed.
- § 155-35 Local user fee.
- § 155-36 Duties of seller.
- § 155-37 Records to be kept by sellers; violations and penalties.
- § 155-38 Exemptions.
- Ch 155 Art IX Assessment for Law Library
- § 155-39 Assessment imposed.
- § 155-40 Purpose.
- § 155-41 Exceptions.
- § 155-42 Collection.
- § 155-43 Disbursement of funds collected.
- § 155-44 Contributions.
- Ch 155 Art X Processing Fee on Certain Individuals
- § 155-45 Fee imposed following conviction; collection; use.
- Ch 155 Art XI Assessment of Court Costs for Courthouse Security
- § 155-46 Fee imposed; collection; use.
- Ch 155 Art XII Assessment for Electronic Summons System
- § 155-47 Assessment of costs in criminal and traffic cases for electronic summons system.
- Ch 155 Art XIII Public Sale of Unclaimed Personal Property
- § 155-48 Definitions.
- § 155-49 Sale by Sheriff; notice of sale.
- Ch 155 Art XIV Transient Occupancy Tax
- § 155-50 Definitions.
- § 155-51 Tax imposed.
- § 155-52 Exemptions.
- § 155-53 Collection.
- § 155-54 Collections in trust for County.
- § 155-55 Required reports; remittances.
- § 155-56 Powers and duties of Commissioner of Revenue.
- § 155-57 Penalty and interest.
- § 155-58 Failure to collect or remit tax.
- § 155-59 Preservation of records; examination.
- § 155-60 Persons going out of business.
- § 155-61 Enforcement.
- § 155-62 Violations and penalties.
- Ch 155 Art XV Assessment and Equalization of Real Estate; Board of Equalization; Appeals
- § 155-63 Assessment and equalization of real estate.
- § 155-64 Supplemental assessment of new buildings substantially completed.
- § 155-65 Damaged or destroyed buildings.
- § 155-66 Board of Equalization.
- § 155-67 Appeals of assessments.
- Ch 155 Art XVI Business License Provisions
- § 155-68 Overriding conflicting ordinances.
- § 155-69 Definitions.
- § 155-70 Purpose.
- § 155-71 License deemed personal privilege.
- § 155-72 Applicability.
- § 155-73 License requirement.
- § 155-74 Levying of annual license taxes.
- § 155-75 New businesses and filing deadlines.
- § 155-76 License application.
- § 155-77 Compliance with zoning regulations.
- § 155-78 Payment; delinquent payments; late filing; grace period.
- § 155-79 Situs of gross receipts.
- § 155-80 Limitations and extensions.
- § 155-81 Appeals and rulings.
- § 155-82 Recordkeeping and audits.
- § 155-83 Gross receipts; exclusions and deductions from gross receipts.
- § 155-84 Persons separately licensed.
- § 155-85 Proration of tax.
- § 155-86 Transfer of license.
- § 155-87 Evidence of business.
- § 155-88 Assessment of omitted license taxes.
- § 155-89 Refund of license taxes.
- § 155-90 Merchants going out of business.
- § 155-91 Acts of General Assembly.
- § 155-92 Exemption.
- § 155-93 Enforcement.
- § 155-94 Construal of provisions.
- § 155-95 Minimum tax on classified business and occupations.
- § 155-96 License fee and tax.
- § 155-97 Amusement machine operators.
- § 155-98 Carnivals, circuses and trained animal shows.
- § 155-99 Fortunetellers.
- § 155-100 Itinerant and distressed merchandise vendors.
- § 155-101 Junk dealers.
- § 155-102 Pawnbrokers.
- § 155-103 Peddlers.
- § 155-104 Public utilities.
- § 155-105 Claim adjusters.
- § 155-106 Auction sales.
- § 155-107 Gasoline and oil sale and distribution.
- § 155-108 Milk bottling plants; milk distributors.
- § 155-109 Bank franchise tax.
- § 155-110 Violations and penalties.
- § 155-111 Precious metals dealers.
- § 155-112 Flea markets.
- § 155-113 Contractor to provide list of subcontractors.
- Ch 155 Art XVII (Reserved)
- § 155-114 (Reserved)
- Ch 155 Art XVIII (Reserved)
- § 155-115 through § 155-116. (Reserved)
- Ch 155 Art XIX Meals Tax
- § 155-117 Definitions and word usage.
- § 155-118 Tax imposed.
- § 155-119 Payment and collection of tax.
- § 155-120 Collections in trust for County.
- § 155-121 Required reports; remittances.
- § 155-122 Penalty and interest for failure to pay meals tax when due.
- § 155-123 Failure to collect or remit tax.
- § 155-124 Preservation of records.
- § 155-125 Persons going out of business.
- § 155-126 Advertising payment or absorption of tax unlawful.
- § 155-127 Tips and service charges.
- § 155-128 Exemptions.
- § 155-129 Enforcement.
- § 155-130 Violations and penalties.
- Ch 155 Art XX Assessment for Courthouse Construction, Renovation and Maintenance
- § 155-131 Assessment imposed.
- § 155-131.1 Supplemental assessment imposed.
- § 155-132 Purpose.
- § 155-133 Exceptions.
- § 155-134 Collection.
- Ch 155 Art XXI Refund of Local Taxes
- § 155-135 Adoption of statutory provisions by reference.
- § 155-136 Refunds.
- Ch 155 Art XXII Assessment for Streetlights
- § 155-137 Assessment imposed.
- § 155-137.1 Oakdale Crossing Streetlight Service District.
- § 155-137.2 Assessment for maintenance of Oakdale Crossing Streetlight Service District.
- Ch 155 Art XXIII Real Estate Tax Separation
- § 155-138 Purchase of portion of a tract of real estate; release of lien upon payment of delinquent taxes.
- Ch 155 Art XXIV Technology Zone
- § 155-139 Purpose.
- § 155-140 Administration.
- § 155-141 Definitions.
- § 155-142 Boundaries.
- § 155-143 Taxes eligible for rebate.
- § 155-144 Taxes eligible for exemption.
- § 155-145 Amount of rebate or exemption.
- § 155-146 Procedure for rebate or exemption.
- § 155-147 Applicability of rebate of land development fees.
- § 155-148 Building permit fees.
- § 155-149 Zoning fees.
- § 155-150 Subdivision fees.
- § 155-151 Nonwaiver of other requirements.
- § 155-152 Education and promotion.
- Ch 155 Art XXV Exemption for Nonprofit Organizations
- § 155-153 Property exempted from taxation by designation.
- § 155-154 (Reserved)
- Ch 155 Art XXVI Short-Term Rental Property Tax
- § 155-155 Definitions; imposition and collection of tax; registration.
- Ch 158 Vehicles and Traffic
- Ch 161 Sewage Disposal and Sewers
- Ch 165 Zoning
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Supervisors
of the County of Frederick as indicated in article histories. Amendments
noted where applicable.]
