City of Colonial Heights, VA
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2023-12-12
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The Code
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Part II: General Legislation
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Chapter 258 Taxation
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Article IV Bank Franchise Tax
- Ch CHA Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administration of Government
- Ch 8 Attorney, Commonwealth's
- Ch 13 Boards, Commissions and Authorities
- Ch 18 Defense and Indemnification
- Ch 23 Elections
- Ch 27 Emergency Services
- Ch 30 Finance
- Ch 32 Fire and Ems Department
- Ch 39 Libraries
- Ch 51 Personnel Policies and Grievance Procedure
- Ch 54 Police Department
- Ch 59 Public Safety Program
- Ch 63 Purchasing
- Ch 69 Retirement and Employee Benefits
- Ch 73 City Seal, Colors and Flower
- Part II: General Legislation
- Ch 91 Alarm Systems
- Ch 96 Ambulance Service
- Ch 98 Animals
- Ch 101 Bicycles
- Ch 104 (R E S E R V E D)
- Ch 109 Building Construction
- Ch 111 Buildings, Numbering of
- Ch 112 Buildings, Spot Blight Abatement
- Ch 113 (Reserved)
- Ch 114 Checks, Fraudulent
- Ch 116 Curfew
- Ch 121 Drainage
- Ch 128 Fire Prevention
- Ch 129 Damage to or Defacement of Public or Private Property
- Ch 131 (Reserved)
- Ch 153 Health and Sanitation
- Ch 172 Junkyards
- Ch 186 (R E S E R V E D)
- Ch 187 Licenses
- Ch 192 (R E S E R V E D)
- Ch 193 Massage Clinics
- Ch 213 Parades and Demonstrations
- Ch 215 Parks and Recreation
- Ch 218 Peace and Good Order
- Ch 221 Peddling and Soliciting
- Ch 226 Precious Metals and Gems
- Ch 229 Property, Religious
- Ch 238 Sewers and Sewage Disposal
- Ch 241 Erosion and Sediment Control
- Ch 244 Solid Waste
- Ch 245 Stormwater Management
- Ch 247 Streets and Sidewalks
- Ch 250 Subdivision of Land
- Ch 258 Taxation
- Ch 258 Art IV Bank Franchise Tax
- § 258-28 Bank franchise tax applicability; amount penalty.
- Ch 262 Trees
- Ch 273 Vehicles and Traffic
- Ch 277 Water
- Ch 280 Weapons
- Ch 286 Zoning
- Disposition List
- Ch DL Disposition List
[Amended 6-6-1978 by Ord. No. 78-27; 5-13-1980 by Ord. No. 80-16]
A.
Pursuant to and in accordance with the provisions
of § 58.1-1200 et seq. of the Code of Virginia, as amended,
there is hereby levied a bank franchise tax of $0.80 on each $100
of net capital of each bank located in or having a branch or branches
located in this city.
B.
Any bank which shall fail or neglect to comply with
any provision of this section shall be fined 5% of the tax due, which
fine shall be recovered upon motion, after five days' notice, in the
Circuit Court.
