Town of Appomattox, VA
Appomattox County
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[HISTORY: Adopted by the Town Council of the Town of Appomattox as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Administration — See Ch. 5.
Recommendation of ordinances levying taxes and assessments — § 5-6.
Commissioner of the revenue — § 5-50 et seq.
Town Treasurer — See § 5-58 et seq.
Business licensing — See Ch. 126.
Vehicle license fee — See Ch. 185, Art. II.
STATE LAW REFERENCES
Vote for tax levy by Town Council, Code of Virginia, Title 15.2, Ch. 14; amount of municipal taxes and assessments to be collected, Code of Virginia, § 15.2-1104; priority of taxes in distribution of assets of person or corporation, Code of Virginia, § 58.1-6 et seq.; Setoff Debt Collection Act, Code of Virginia, § 58.1-520 et seq.; local sales and use taxes, Code of Virginia, § 58.1-605 et seq.; local bank franchise tax, Code of Virginia, § 58.1-1208 et seq.; local taxes generally, Code of Virginia, § 58.1-3000 et seq.; enforcement, collection, refunds, remedies and review of local taxes, Code of Virginia, § 58.1-3900 et seq.
Article I Tax on Real Estate and Personal Property

§ 175-1 Levy and collection.

Article II Bank Franchise Tax

§ 175-2 Definitions.

§ 175-3 Imposition of tax.

§ 175-4 Filing of return and payment of tax.

§ 175-5 Penalty upon bank for failure to comply with article.

Article III Meals Tax

§ 175-6 Definitions.

§ 175-7 Levy.

§ 175-8 Collection of tax by seller.

§ 175-9 Compensation of seller.

§ 175-10 Exemptions; limits on application.

§ 175-11 Gratuities and service charges.

§ 175-12 Report of taxes collected; remittance; preservation of records.

§ 175-13 Interest and penalties for failure to file a report or make remittances.

§ 175-14 Obligations upon going out of business.

§ 175-15 Civil warrant for collection of delinquent tax.

§ 175-16 Promulgation of article regulations.

§ 175-17 Violations and penalties.

Article IV Lodging Tax

§ 175-18 Definitions.

§ 175-19 Levied; amount.

§ 175-20 Collection.

§ 175-21 Reports required.

§ 175-22 Penalties for late payment.

§ 175-23 Compensation of the collector.

§ 175-24 Failure or refusal to collect and report tax.

§ 175-25 Records.

§ 175-26 Procedure upon cessation of business.

§ 175-27 Violations and penalties.

Article V Personal Property Tax Relief

§ 175-28 Purpose; definitions: relation to other ordinances.

§ 175-29 Method of computing and reflecting tax relief.

§ 175-30 Allocation of relief among taxpayers.

§ 175-31 Transitional provisions.

Article VI Cigarette Tax

§ 175-32 Definitions.

§ 175-33 Tax levied; amount.

§ 175-34 Preparation and sale of stamps; duties of Treasurer.

§ 175-35 Inspections.

§ 175-36 Seizure and disposition of untaxed cigarettes.

§ 175-37 Obligation of dealers and agents regarding stamps.

§ 175-38 Presumptions based on quantity.

§ 175-39 Presumption based upon stamps or markings.

§ 175-40 Disposition of revenue.

§ 175-41 Illegal acts.

§ 175-42 Violations and penalties

§ 175-43 Each violation a separate offense.

§ 175-44 through § 175-50. (Reserved)