home
Home
code
Code
Code
Index
law
Laws (2)
New Laws (2)
pubdocs
Public Documents
Public Documents
Historical Zoning and Subdivision Ordinances (3)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Rappahannock County, VA
chevron_right
2024-03-04
info
chevron_right
Part II General Legislation
chevron_right
Chapter 151 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 4
County Workforce
Ch 5
Rappahannock - Rapidan Division of Court Services
Ch 11
(Reserved)
Ch 15
Election Districts
Ch 16
Elections
Ch 18
Emergencies
Ch 21
(Reserved)
Ch 22
Fire Companies and Emergency Medical Services Agencies
Ch 30
Meetings
Ch 36
Personnel Policies
Ch 40
Local Board of Social Services
Ch 43
Purchasing
Ch 47
Recreational Facilities Authority
Ch 49
Schools
Ch 51
(Reserved)
Ch 57
Water and Sewer Authority
General Legislation
Ch 65
Animals
Ch 68
Biosolids
Ch 71
Building Construction
Ch 74
Buildings, Unsafe
Ch 78
Cable Television
Ch 90
Discrimination
Ch 94
Fire Protection
Ch 95
Emergency Response
Ch 98
Erosion and Sediment Control
Ch 103
Fees
Ch 107
(Reserved)
Ch 109
Handguns
Ch 111
Health
Ch 117
Hunting
Ch 123
Libraries
Ch 139
(Reserved)
Ch 143
Solid Waste
Ch 145
(Reserved)
Ch 147
Subdivision of Land
Ch 151
Taxation
Ch 151 Art I
Wills and Administration Tax
§ 151-1
Recordation tax imposed.
§ 151-2
Collection.
§ 151-3
(Reserved)
Ch 151 Art II
Retail Sales Tax
§ 151-4
Tax imposed.
§ 151-5
Administration and collection.
Ch 151 Art III
Utility Taxes
§ 151-6
Tax on consumers of electricity pursuant to § 58.1-3814 F.1. of Code of Virginia.
§ 151-7
Tax on local telecommunications service pursuant to § 58.13812 of Code of Virginia.
§ 151-8
Exemptions.
§ 151-8.1
Definitions.
§ 151-8.2
Transition period.
Ch 151 Art IV
Use Tax
§ 151-9
Tax imposed.
§ 151-10
(Reserved)
Ch 151 Art V
Bank Stock Tax
§ 151-11
Tax imposed.
Ch 151 Art VI
Real Estate Tax
§ 151-12
Deadline for filing application to Board of Equalization.
Ch 151 Art VII
Land Use Value Assessment and Taxation
§ 151-13
Adoption of land use taxation.
§ 151-14
Definitions.
§ 151-15
Agricultural and forestal districts.
§ 151-16
Recreational activities.
§ 151-17
Property subject to special use permits.
§ 151-17.1
Qualification standards.
§ 151-17.2
Applications; fees.
§ 151-17.3
Annual revalidation; fee.
§ 151-17.4
Delinquent taxes.
§ 151-17.5
Valuation by Commissioner of Revenue.
§ 151-17.6
Area of property subject to use taxation.
§ 151-17.7
Change of use; roll-back taxes.
§ 151-17.8
Failure to report change in use; misstatement of facts.
§ 151-17.9
Conveyance of portion of parcel.
§ 151-17.10
Property in more than one county.
§ 151-17.11
Eminent domain.
§ 151-17.12
Applicability of Title 58.1.
Ch 151 Art VIII
Utility Receipts Tax
§ 151-18
Tax levied.
§ 151-19
Definitions.
§ 151-20
Time frame for assessments and payments.
§ 151-21
(Reserved)
Ch 151 Art IX
Emergency Telephone System Tax
§ 151-22
Findings.
§ 151-23
Tax imposed.
§ 151-24
Collection; compensation.
§ 151-25
Use of funds.
§ 151-26
Reduction of tax.
Ch 151 Art X
Motor Vehicle License Tax
§ 151-27
Imposition and situs of tax.
§ 151-28
Sticker or decal.
§ 151-29
Tax year.
§ 151-30
Amount of tax.
§ 151-31
Payment of tax in another jurisdiction.
§ 151-32
Determination of liability.
§ 151-33
Exemptions.
§ 151-34
Tax credit for active members of fire companies and emergency services agencies.
§ 151-35
Penalty for nonpayment.
§ 151-36
Effective date.
§ 151-37
through § 151-43. (Reserved)
Ch 151 Art XI
Redevelopment Areas, Conservation Areas and Rehabilitation
§ 151-44
Establishment of districts.
§ 151-45
Limitations on exemption.
§ 151-46
Application for exemption in designated district.
§ 151-47
Designated redevelopment areas, conservation areas and rehabilitation districts.
Ch 151 Art XII
Tax Relief for the Elderly and Disabled
§ 151-48
Establishment of program.
§ 151-49
Test 1: Qualifying Individual.
§ 151-50
Test 2: Qualifying Property.
§ 151-51
Test 3: Annual Income Limitation.
§ 151-52
Test 4: Net Financial Worth Limitation.
§ 151-53
Tax relief granted.
§ 151-54
Application for relief.
§ 151-55
Effective date of relief.
§ 151-56
(Reserved)
§ 151-56.1
(Reserved)
§ 151-56.2
Notice.
§ 151-56.3
Violations and penalties.
Ch 151 Art XIII
Food and Beverage Tax
§ 151-57
Definitions.
§ 151-58
Levy of tax.
§ 151-59
Special provisions for bed-and-breakfast establishments.
§ 151-60
Payment and collection of tax.
§ 151-61
Reports and remittances generally.
§ 151-62
Preservation of records.
§ 151-63
Advertising payment or absorption of tax prohibited.
§ 151-64
Tips.
§ 151-65
Duty of seller when going out of business.
§ 151-66
Enforcement; duties of Commissioner of the Revenue.
§ 151-67
Procedure upon failure to collect, report, etc.
§ 151-68
Duty of County Treasurer.
§ 151-69
(Reserved)
§ 151-70
Exemptions.
Ch 151 Art XIV
Transient Occupancy Tax
§ 151-71
Definitions.
§ 151-72
Levy of tax.
§ 151-73
Exceptions.
§ 151-74
Special provisions for bed-and-breakfast establishments.
§ 151-75
Collection and remittance of tax.
§ 151-76
Reports.
§ 151-77
Preservation of records.
§ 151-78
Cessation of business; report and tax due immediately.
§ 151-79
Enforcement; duties of Commissioner of the Revenue.
§ 151-80
Penalties and interest upon failure to remit tax.
§ 151-81
Determination of tax due by Commissioner of the Revenue.
§ 151-82
Duty of County Treasurer.
§ 151-83
Penalty.
§ 151-84
Short-term rental registry.
Ch 151 Art XV
(Reserved)
§ 151-85
through § 151-89. (Reserved)
Ch 151 Art XVI
Filing of Returns; Penalties and Interest; Due Dates
§ 151-90
Applicability.
§ 151-91
Filing return for tangible personal property.
§ 151-91.1
Filing requirement deemed met if no change relative to prior year's return.
§ 151-91.2
Waiver of filing for certain vehicles.
§ 151-91.3
Extension of time for filing.
§ 151-91.4
Due dates for payment of tangible personal property and real estate taxes.
§ 151-92
Late penalties; failure to file; failure to pay.
§ 151-93
Interest; apportionment of payments.
§ 151-94
Violations and penalties.
§ 151-95
Collection fees.
§ 151-96
When effective.
Ch 151 Art XVII
Certified Solar Energy Equipment, Facilities or Devices
§ 151-97
Definitions.
§ 151-98
Tax exemption of certified solar energy equipment.
§ 151-99
Application as to solar energy equipment.
§ 151-100
Certification of solar energy equipment.
§ 151-101
Determination of exemption.
§ 151-102
Presumption of value.
Ch 151 Art XVIII
Personal Property Tax Relief Act
§ 151-103
Purpose; definitions; relation to other ordinances.
§ 151-104
Method of computing and reflecting tax relief.
§ 151-105
Allocation of relief among taxpayers.
§ 151-106
Transitional provisions.
Ch 155
Tradesmen
Ch 162
Vehicles and Traffic
Ch 170
Zoning
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 151
Taxation
[HISTORY: Adopted by the Board of Supervisors of the County of Rappahannock as indicated in article histories. Amendments noted where applicable.]
Article I
Wills and Administration Tax
chevron_right
§ 151-1
Recordation tax imposed.
chevron_right
§ 151-2
Collection.
chevron_right
§ 151-3
(Reserved)
chevron_right
Article II
Retail Sales Tax
chevron_right
§ 151-4
Tax imposed.
chevron_right
§ 151-5
Administration and collection.
chevron_right
Article III
Utility Taxes
chevron_right
§ 151-6
Tax on consumers of electricity pursuant to § 58.1-3814 F.1. of Code of Virginia.
chevron_right
§ 151-7
Tax on local telecommunications service pursuant to § 58.13812 of Code of Virginia.
chevron_right
§ 151-8
Exemptions.
chevron_right
§ 151-8.1
Definitions.
chevron_right
§ 151-8.2
Transition period.
chevron_right
Article IV
Use Tax
chevron_right
§ 151-9
Tax imposed.
chevron_right
§ 151-10
(Reserved)
chevron_right
Article V
Bank Stock Tax
chevron_right
§ 151-11
Tax imposed.
chevron_right
Article VI
Real Estate Tax
chevron_right
§ 151-12
Deadline for filing application to Board of Equalization.
chevron_right
Article VII
Land Use Value Assessment and Taxation
chevron_right
§ 151-13
Adoption of land use taxation.
chevron_right
§ 151-14
Definitions.
chevron_right
§ 151-15
Agricultural and forestal districts.
chevron_right
§ 151-16
Recreational activities.
chevron_right
§ 151-17
Property subject to special use permits.
chevron_right
§ 151-17.1
Qualification standards.
chevron_right
§ 151-17.2
Applications; fees.
chevron_right
§ 151-17.3
Annual revalidation; fee.
chevron_right
§ 151-17.4
Delinquent taxes.
chevron_right
§ 151-17.5
Valuation by Commissioner of Revenue.
chevron_right
§ 151-17.6
Area of property subject to use taxation.
chevron_right
§ 151-17.7
Change of use; roll-back taxes.
chevron_right
§ 151-17.8
Failure to report change in use; misstatement of facts.
chevron_right
§ 151-17.9
Conveyance of portion of parcel.
chevron_right
§ 151-17.10
Property in more than one county.
chevron_right
§ 151-17.11
Eminent domain.
chevron_right
§ 151-17.12
Applicability of Title 58.1.
chevron_right
Article VIII
Utility Receipts Tax
chevron_right
§ 151-18
Tax levied.
chevron_right
§ 151-19
Definitions.
chevron_right
§ 151-20
Time frame for assessments and payments.
chevron_right
§ 151-21
(Reserved)
chevron_right
Article IX
Emergency Telephone System Tax
chevron_right
§ 151-22
Findings.
chevron_right
§ 151-23
Tax imposed.
chevron_right
§ 151-24
Collection; compensation.
chevron_right
§ 151-25
Use of funds.
chevron_right
§ 151-26
Reduction of tax.
chevron_right
Article X
Motor Vehicle License Tax
chevron_right
§ 151-27
Imposition and situs of tax.
chevron_right
§ 151-28
Sticker or decal.
chevron_right
§ 151-29
Tax year.
chevron_right
§ 151-30
Amount of tax.
chevron_right
§ 151-31
Payment of tax in another jurisdiction.
chevron_right
§ 151-32
Determination of liability.
chevron_right
§ 151-33
Exemptions.
chevron_right
§ 151-34
Tax credit for active members of fire companies and emergency services agencies.
chevron_right
§ 151-35
Penalty for nonpayment.
chevron_right
§ 151-36
Effective date.
chevron_right
§ 151-37
through § 151-43. (Reserved)
chevron_right
Article XI
Redevelopment Areas, Conservation Areas and Rehabilitation
gavel
chevron_right
§ 151-44
Establishment of districts.
chevron_right
§ 151-45
Limitations on exemption.
chevron_right
§ 151-46
Application for exemption in designated district.
chevron_right
§ 151-47
Designated redevelopment areas, conservation areas and rehabilitation districts.
chevron_right
Article XII
Tax Relief for the Elderly and Disabled
chevron_right
§ 151-48
Establishment of program.
chevron_right
§ 151-49
Test 1: Qualifying Individual.
chevron_right
§ 151-50
Test 2: Qualifying Property.
chevron_right
§ 151-51
Test 3: Annual Income Limitation.
chevron_right
§ 151-52
Test 4: Net Financial Worth Limitation.
chevron_right
§ 151-53
Tax relief granted.
chevron_right
§ 151-54
Application for relief.
chevron_right
§ 151-55
Effective date of relief.
chevron_right
§ 151-56
(Reserved)
chevron_right
§ 151-56.1
(Reserved)
chevron_right
§ 151-56.2
Notice.
chevron_right
§ 151-56.3
Violations and penalties.
chevron_right
Article XIII
Food and Beverage Tax
chevron_right
§ 151-57
Definitions.
chevron_right
§ 151-58
Levy of tax.
chevron_right
§ 151-59
Special provisions for bed-and-breakfast establishments.
chevron_right
§ 151-60
Payment and collection of tax.
chevron_right
§ 151-61
Reports and remittances generally.
chevron_right
§ 151-62
Preservation of records.
chevron_right
§ 151-63
Advertising payment or absorption of tax prohibited.
chevron_right
§ 151-64
Tips.
chevron_right
§ 151-65
Duty of seller when going out of business.
chevron_right
§ 151-66
Enforcement; duties of Commissioner of the Revenue.
chevron_right
§ 151-67
Procedure upon failure to collect, report, etc.
chevron_right
§ 151-68
Duty of County Treasurer.
chevron_right
§ 151-69
(Reserved)
chevron_right
§ 151-70
Exemptions.
chevron_right
Article XIV
Transient Occupancy Tax
chevron_right
§ 151-71
Definitions.
chevron_right
§ 151-72
Levy of tax.
chevron_right
§ 151-73
Exceptions.
chevron_right
§ 151-74
Special provisions for bed-and-breakfast establishments.
chevron_right
§ 151-75
Collection and remittance of tax.
chevron_right
§ 151-76
Reports.
chevron_right
§ 151-77
Preservation of records.
chevron_right
§ 151-78
Cessation of business; report and tax due immediately.
chevron_right
§ 151-79
Enforcement; duties of Commissioner of the Revenue.
chevron_right
§ 151-80
Penalties and interest upon failure to remit tax.
chevron_right
§ 151-81
Determination of tax due by Commissioner of the Revenue.
chevron_right
§ 151-82
Duty of County Treasurer.
chevron_right
§ 151-83
Penalty.
chevron_right
§ 151-84
Short-term rental registry.
chevron_right
Article XV
(Reserved)
chevron_right
§ 151-85
through § 151-89. (Reserved)
chevron_right
Article XVI
Filing of Returns; Penalties and Interest; Due Dates
chevron_right
§ 151-90
Applicability.
chevron_right
§ 151-91
Filing return for tangible personal property.
chevron_right
§ 151-91.1
Filing requirement deemed met if no change relative to prior year's return.
chevron_right
§ 151-91.2
Waiver of filing for certain vehicles.
chevron_right
§ 151-91.3
Extension of time for filing.
chevron_right
§ 151-91.4
Due dates for payment of tangible personal property and real estate taxes.
chevron_right
§ 151-92
Late penalties; failure to file; failure to pay.
chevron_right
§ 151-93
Interest; apportionment of payments.
chevron_right
§ 151-94
Violations and penalties.
chevron_right
§ 151-95
Collection fees.
chevron_right
§ 151-96
When effective.
chevron_right
Article XVII
Certified Solar Energy Equipment, Facilities or Devices
chevron_right
§ 151-97
Definitions.
chevron_right
§ 151-98
Tax exemption of certified solar energy equipment.
chevron_right
§ 151-99
Application as to solar energy equipment.
chevron_right
§ 151-100
Certification of solar energy equipment.
chevron_right
§ 151-101
Determination of exemption.
chevron_right
§ 151-102
Presumption of value.
chevron_right
Article XVIII
Personal Property Tax Relief Act
chevron_right
§ 151-103
Purpose; definitions; relation to other ordinances.
chevron_right
§ 151-104
Method of computing and reflecting tax relief.
chevron_right
§ 151-105
Allocation of relief among taxpayers.
chevron_right
§ 151-106
Transitional provisions.
chevron_right