Town of Mineral, VA
Louisa County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Council of the Town of Mineral effective 1-1-1982 as Ch. 17 of the 1982 Code. Amendments noted where applicable.]
GENERAL REFERENCES
License taxes — See Ch. 265 and Ch. 410, Art. IV.
Article I General Provisions

§ 389-1 Annual assessment; valuation of property.

§ 389-2 Tax tickets; bills for taxes.

§ 389-3 Public hearing required before tax, fee or rate increases.

§ 389-4 Minimum tax on real or personal property.

§ 389-5 When taxes due and payable; penalty.

§ 389-6 Interest.

Article II Tax on Banks

§ 389-7 Branches located in Town.

§ 389-8 Tax imposed; apportionment.

Article III Special Provisions for Personal Property Tax

§ 389-9 Purpose; definitions; relation to other ordinances.

§ 389-10 Method of computing and reflecting tax relief.

§ 389-11 Allocation of relief among taxpayers.

§ 389-12 Transitional provisions.

Article IV Transient Occupancy Tax

§ 389-13 Amount of tax.

§ 389-14 Collection of tax.

§ 389-15 Report of taxes collected; remittance; preservation of records.

§ 389-16 Violations and penalties.

§ 389-17 Advertising payment or absorption of tax prohibited.

§ 389-18 Duty of owner when going out of business.

§ 389-19 Discount.

§ 389-20 Enforcement; duty of Town Treasurer.

§ 389-21 Procedure upon failure to comply.

§ 389-22 Powers and duties of Treasurer.

§ 389-23 Due date for remittance; reports.

§ 389-24 Penalty for late remittance or false return.

Article V Meals Tax

§ 389-25 Definitions.

§ 389-26 Levy of tax.

§ 389-27 Collection by seller; exceptions.

§ 389-28 Exemptions; limits on application.

§ 389-29 Gratuities and service charges.

§ 389-30 Report of taxes collected; remittance; preservation of records.

§ 389-31 Violations and penalties.

§ 389-32 Advertising payment or absorption of tax prohibited.

§ 389-33 Duty of seller when going out of business.

§ 389-34 Discount allowed to seller.

§ 389-35 Enforcement; duty of Town Treasurer.

§ 389-36 Procedure upon failure to comply.

§ 389-37 Powers and duties of Treasurer.

§ 389-38 Due date for remittance; reports.

§ 389-39 Penalty for late remittance or false return.

Article VI Real Estate Tax Abatement Program

§ 389-40 Purpose; definitions.

§ 389-41 Procedure for participation.

§ 389-42 Abatement of tax.

§ 389-43 Exclusions.