Mathews County, VA
 
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Supervisors of Mathews County as indicated in article histories. Amendments noted where applicable.]
Article I Recordation Tax

§ 145-1 Tax imposed.

§ 145-2 Collection of tax.

Article II Household Goods and Personal Effects Exemption

§ 145-3 Exemption granted.

Article III Sales Tax

§ 145-4 Tax imposed.

§ 145-5 Administration and collection.

§ 145-6 Copy to be filed with State Tax Commissioner.

Article IV Use Tax

§ 145-7 Tax imposed.

§ 145-8 Copy to be filed with State Tax Commissioner.

Article V Bank Franchise Tax

§ 145-9 Title.

§ 145-10 Definitions.

§ 145-11 Imposition of tax.

§ 145-12 Filing of return and payment of tax.

§ 145-13 Violations and penalties.

Article VI Tangible Personal Property, Machinery and Tools and Merchants' Capital Tax

§ 145-14 Definitions.

§ 145-15 Statutory authority; purpose.

§ 145-16 Filing of return required; exemptions.

§ 145-17 Failure to file return; penalties.

Article VIA Implementation of Changes to Personal Property Tax Relief Act

§ 145-17.1 Purpose; definitions; relation to other ordinances.

§ 145-17.2 Method of computing and reflecting tax relief.

§ 145-17.3 Allocation of relief among taxpayers.

§ 145-17.4 Transitional provisions.

Article VIB Proration of Personal Property Tax

§ 145-17.5 Proration of personal property tax.

Article VII Tax Relief for the Elderly

§ 145-18 Purpose.

§ 145-19 Statutory authority.

§ 145-20 Title.

§ 145-21 Definitions.

§ 145-22 Exemption granted; qualifications.

§ 145-23 Application for exemption.

§ 145-24 Change in application.

§ 145-25 Approval or disapproval of application.

§ 145-26 Penalty for false statement.

Article VIII Delinquent Tax Penalty

§ 145-27 Purpose.

§ 145-28 Statutory authority.

§ 145-29 Title.

§ 145-30 Definitions.

§ 145-31 Penalties and interest.

§ 145-31.1 Payment of administrative fees.

Article IX Electric Utility Tax

§ 145-32 Purpose.

§ 145-33 Statutory authority.

§ 145-34 Title.

§ 145-35 Definitions.

§ 145-36 Tax imposed; administration.

§ 145-37 Penalties; enforcement; disbursement of fines.

Article X Motor Vehicle Registration Fee

§ 145-38 Purpose.

§ 145-39 Statutory authority.

§ 145-40 Title.

§ 145-41 Definitions.

§ 145-42 License registration fee required; exemptions.

§ 145-43 Amount of fee for motor vehicles and motorcycles; payment and billing.

§ 145-44 Antique motor vehicles.

§ 145-45 Disposition of fees.

§ 145-46 Limitations.

§ 145-47 Vehicle registration fee year.

§ 145-48 Transfer of license registration fees; refunds.

§ 145-49 Collection.

§ 145-50 Violations and penalties.

§ 145-51 Disbursement of fines.

§ 145-52 (Reserved)

§ 145-53 (Reserved)

Article XI Business, Professional and Occupational License Tax

§ 145-54 Applicability.

§ 145-55 Definitions.

§ 145-56 License procedures.

§ 145-57 Situs of gross receipts.

§ 145-58 Limitations and extensions.

§ 145-59 Appeals and rulings.

§ 145-60 Records and audits.

§ 145-61 Proration of tax.

§ 145-62 Tax on beginners.

§ 145-63 Estimates.

§ 145-64 Under and over estimates.

§ 145-65 Exclusions and deductions from gross receipts.

§ 145-66 Rates of license taxes.

§ 145-67 Violations and penalties.

§ 145-68 Denial of application for failure to pay obligations to County.

§ 145-69 Effect on statutory requirements.

§ 145-70 Duties of Commissioner of the Revenue.

§ 145-71 Title.

Article XII Telecommunication Service Consumers Tax

§ 145-72 Definitions.

§ 145-73 Utility service tax levied; amount; exclusions; local tax for E-911.

§ 145-74 Applicability to telephone service.

§ 145-75 Exemptions.

§ 145-76 Duty of purchaser to pay.

§ 145-77 Duty of seller to collect, report and remit.

§ 145-78 Seller's records.

§ 145-79 Disposition of revenues derived from tax.

§ 145-80 Violations and penalties.

Article XIII Real Estate Taxation

§ 145-81 Time of payment.

§ 145-82 Penalty for delinquent taxes.

§ 145-83 Interest.

§ 145-84 Time of enforcement.

§ 145-85 Assessment of new buildings and computation of tax thereon.

§ 145-86 Duty of assessment and collection officials.

§ 145-87 Effective date.

Article XIV Exemptions for Certain Nonprofit Organizations

§ 145-88 Tax exemptions.

Article XV Tax on Prepared Food and Beverages

§ 145-89 Definitions.

§ 145-90 Levy of tax; amount.

§ 145-91 Exemptions.

§ 145-92 Payment and collection of tax.

§ 145-93 Reports and remittances generally.

§ 145-94 Preservation of records.

§ 145-95 Advertising payment or absorption of tax prohibited.

§ 145-96 Tips and service charges.

§ 145-97 Duty of seller when going out of business.

§ 145-98 Enforcement; duty of Commissioner of the Revenue.

§ 145-99 Procedure upon failure to collect, report, etc.

§ 145-100 Duty of Treasurer.

§ 145-101 Penalty of late remittance or false return.

§ 145-102 Violations of article.

§ 145-103 Commission for collection.

§ 145-104 Use of revenues.