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Town of Louisa, VA
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2020-02-18
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The Code
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Part II, General Legislation
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Chapter 147 Taxation
The Charter
Ch C
Charter
The Code
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 3
Administration of Government
Ch 12
Fire Department
Ch 20
Ordinances and Resolutions
Ch 25
Planning Commission
Ch 31
Town Council
Part II, General Legislation
Ch 37
Alarm Systems
Ch 40
Animals
Ch 47
Building Construction
Ch 51
Buildings, Numbering of
Ch 55
Buildings, Unsafe
Ch 60
Cemeteries
Ch 67
Dance Halls
Ch 71
Demonstrations and Parades
Ch 78
Explosives and Fireworks
Ch 82
Festivals, Musical or Entertainment
Ch 87
Fire Protection
Ch 94
Garbage, Refuse and Weeds
Ch 103
Licensing
Ch 107
Noise Control
Ch 109
Nuisances
Ch 113
Offenses
Ch 115
Parks
Ch 118
Peddling and Soliciting
Ch 122
(Reserved)
Ch 132
Sewers
Ch 134
Signs
Ch 139
Streets, Sidewalks and Public Places
Ch 143
Subdivision of Land
Ch 147
Taxation
Ch 147 Art I
General Provisions
§ 147-1
Annual assessment.
§ 147-2
Tax tickets; billing.
§ 147-3
When taxes due; penalty.
§ 147-4
Interest on unpaid tax.
Ch 147 Art II
Franchise Tax on Banks
§ 147-5
Tax imposed on banks; apportionment.
§ 147-6
Branches located inside Town.
Ch 147 Art III
Meals Tax
§ 147-7
Definitions.
§ 147-8
Levy of tax.
§ 147-9
Collection of tax by seller.
§ 147-10
Exemptions; limits on application.
§ 147-11
Gratuities and service charges.
§ 147-12
Report of taxes collected; remittance; preservation of records.
§ 147-13
Violations and penalties.
§ 147-14
Advertising payment or absorption of tax prohibited.
§ 147-15
Duty of seller when going out of business.
§ 147-16
Discount.
§ 147-17
Enforcement; duty of Town Treasurer.
§ 147-18
Procedure upon failure to comply.
§ 147-19
Powers and duties of Treasurer.
§ 147-20
Penalty for late remittance or false return.
§ 147-21
Due date for remittance; reports.
Ch 147 Art IV
Real Estate Tax Exemption for Elderly and Disabled Persons
§ 147-22
Exemption authorized.
§ 147-23
Administration of exemption.
§ 147-24
Requirements for exemption.
§ 147-25
Claiming exemption.
§ 147-26
Amount of exemption.
§ 147-27
Violations and penalties.
§ 147-28
Severability.
§ 147-29
When effective.
Ch 147 Art V
Special Provisions for Personal Property Tax
§ 147-30
Purpose; definitions; relation to other ordinances.
§ 147-31
Method of computing and reflecting tax relief.
§ 147-32
Allocation of relief among taxpayers.
§ 147-33
Transitional provisions.
Ch 147 Art VI
Transient Room Rentals Excise Tax
§ 147-34
Definitions.
§ 147-35
Imposition of tax.
§ 147-36
Exemptions.
§ 147-37
(Reserved)
§ 147-38
Collection by seller.
§ 147-39
Records and reports required.
§ 147-40
Responsibility for collection from seller.
§ 147-41
Failure to pay; penalties for late payment.
§ 147-42
Payment of tax upon cessation of business.
§ 147-43
Discount for timely payment.
Ch 154
Vehicles, Traffic and Parking Regulations
Ch 156
Vehicles, Inoperable
Ch 160
Water
Ch 165
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 147
Taxation
[HISTORY: Adopted by the Town Council of the Town of Louisa
5-28-1981
as Ch. 18 of the 1981 Code. Amendments noted where applicable.]
Article I
General Provisions
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§ 147-1
Annual assessment.
chevron_right
§ 147-2
Tax tickets; billing.
chevron_right
§ 147-3
When taxes due; penalty.
chevron_right
§ 147-4
Interest on unpaid tax.
chevron_right
Article II
Franchise Tax on Banks
chevron_right
§ 147-5
Tax imposed on banks; apportionment.
chevron_right
§ 147-6
Branches located inside Town.
chevron_right
Article III
Meals Tax
chevron_right
§ 147-7
Definitions.
chevron_right
§ 147-8
Levy of tax.
chevron_right
§ 147-9
Collection of tax by seller.
chevron_right
§ 147-10
Exemptions; limits on application.
chevron_right
§ 147-11
Gratuities and service charges.
chevron_right
§ 147-12
Report of taxes collected; remittance; preservation of records.
chevron_right
§ 147-13
Violations and penalties.
chevron_right
§ 147-14
Advertising payment or absorption of tax prohibited.
chevron_right
§ 147-15
Duty of seller when going out of business.
chevron_right
§ 147-16
Discount.
chevron_right
§ 147-17
Enforcement; duty of Town Treasurer.
chevron_right
§ 147-18
Procedure upon failure to comply.
chevron_right
§ 147-19
Powers and duties of Treasurer.
chevron_right
§ 147-20
Penalty for late remittance or false return.
chevron_right
§ 147-21
Due date for remittance; reports.
chevron_right
Article IV
Real Estate Tax Exemption for Elderly and Disabled Persons
chevron_right
§ 147-22
Exemption authorized.
chevron_right
§ 147-23
Administration of exemption.
chevron_right
§ 147-24
Requirements for exemption.
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§ 147-25
Claiming exemption.
chevron_right
§ 147-26
Amount of exemption.
chevron_right
§ 147-27
Violations and penalties.
chevron_right
§ 147-28
Severability.
chevron_right
§ 147-29
When effective.
chevron_right
Article V
Special Provisions for Personal Property Tax
chevron_right
§ 147-30
Purpose; definitions; relation to other ordinances.
chevron_right
§ 147-31
Method of computing and reflecting tax relief.
chevron_right
§ 147-32
Allocation of relief among taxpayers.
chevron_right
§ 147-33
Transitional provisions.
chevron_right
Article VI
Transient Room Rentals Excise Tax
chevron_right
§ 147-34
Definitions.
chevron_right
§ 147-35
Imposition of tax.
chevron_right
§ 147-36
Exemptions.
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§ 147-37
(Reserved)
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§ 147-38
Collection by seller.
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§ 147-39
Records and reports required.
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§ 147-40
Responsibility for collection from seller.
chevron_right
§ 147-41
Failure to pay; penalties for late payment.
chevron_right
§ 147-42
Payment of tax upon cessation of business.
chevron_right
§ 147-43
Discount for timely payment.
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