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

§ 105-1 Tax imposed.

Article II Sales Tax

§ 105-2 Tax imposed.

§ 105-3 Administration and collection.

Article III Special Assessment for Agricultural, Horticultural, Forest and Open Space Uses

§ 105-4 Establishment and definition of classifications.

§ 105-5 Determinations prior to assessment.

§ 105-6 Application procedure; continuation.

§ 105-7 Valuation.

§ 105-8 Record of use value and fair market value.

§ 105-9 Rollback taxes upon change of use.

§ 105-10 Separation or split-off; contiguous real estate in more than one locality; taking of property by eminent domain.

§ 105-11 Liability; violations and penalties.

§ 105-12 Applicability of state law.

§ 105-13 Applicability within towns.

Article IV Utility Tax

§ 105-14 Tax imposed.

§ 105-15 Administration and collection.

Article V Transient Occupancy Tax

§ 105-16 Tax imposed.

§ 105-17 Administration and collection.

Article VI Penalty for Nonpayment of Certain Taxes

§ 105-18 Penalty imposed.

Article VII Exemption for Elderly and Disabled Persons

§ 105-19 Definitions.

§ 105-20 Exemption authorized.

§ 105-21 Administration.

§ 105-22 Requirements.

§ 105-23 Absence from dwelling.

§ 105-24 Affidavit required; certification.

§ 105-25 Changes in status.

§ 105-26 Violations and penalties.

§ 105-27 Amount of exemption.

Article VIII E-911 System Surcharge

§ 105-28 Definitions.

§ 105-29 Findings.

§ 105-30 Surcharge imposed.

§ 105-31 Collection.

§ 105-32 Accounting.

Article IX Food and Beverage Tax

§ 105-33 Definitions.

§ 105-34 Levy.

§ 105-35 Collection of tax by seller.

§ 105-36 Exemptions; limits on application.

§ 105-37 Gratuities and service charges.

§ 105-38 Report of taxes collected; remittance; preservation of records.

§ 105-39 Violations and penalties.

§ 105-40 Persons going out of business.

§ 105-41 (Reserved)

§ 105-42 (Reserved)

§ 105-43 (Reserved)

§ 105-44 (Reserved)

§ 105-45 (Reserved)

§ 105-46 (Reserved)

Article X Assessment for Courthouse Maintenance

§ 105-47 Assessment established; collection.

Article XI Business and Professional Occupation License Tax

§ 105-48 Applicability of provisions.

§ 105-49 Definitions.

§ 105-50 License requirements.

§ 105-51 Situs of gross receipts.

§ 105-52 Limitations and extensions.

§ 105-53 Appeals and rulings.

§ 105-54 Recordkeeping and audits.

§ 105-55 Exclusions and deductions from gross receipts.

§ 105-56 License fee and tax.

Article XII Proration of Certain Personal Property Taxes

§ 105-57 Payment of tax.

§ 105-58 Proration and/or refund of motor vehicle, trailer or boat tax.

§ 105-59 Property tax credit.

§ 105-60 Filing of returns; late payments.

§ 105-61 Application for refund or credit.

§ 105-61.1 Return of tangible personal property.

Article XIII Personal Property Tax for Motor Vehicles, Trailers and Boats

§ 105-62 Filing of previous tax return.

§ 105-63 Filing of new tax return.

Article XIV Real Estate Tax

§ 105-64 Payment of real estate tax; penalty.

§ 105-64.1 Assessment of new buildings; extension of time for payment.

Article XV Partial Exemptions from Real Estate Taxation for the Town of Shenandoah

§ 105-65 Partial exemptions from real estate taxation.

Article XVI Assessment of Processing Fees on Defendants

§ 105-66 Assessment to defray costs of processing arrested persons.

§ 105-67 Assessment to fund courthouse security personnel.

Article XVII Appeals to Board of Equalization

§ 105-68 Procedure for appeals.

Article XVIII Real Estate Tax Rates and Tax Levies

§ 105-69 Rates established.

§ 105-70 Effective date.

Article XIX Tax on Consumers of Local Telephone Service

§ 105-71 Definitions.

§ 105-72 Tax imposed; amount.

§ 105-73 Application generally.

§ 105-74 Exemptions.

§ 105-75 Collection and remittance to County.

§ 105-76 Records of service provider.

§ 105-77 Violations of article.

Article XX 2004 - 2005 Changes to Personal Property Tax Relief Act

§ 105-78 Purpose; definitions; relation to other ordinances.

§ 105-79 Method of computing and reflecting tax relief.

§ 105-80 Allocation of relief among taxpayers.

§ 105-81 Transitional provisions.