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City of Lexington, VA
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2023-12-07
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The Code
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Part II, General Legislation
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Chapter 366 Taxation
The Charter
Ch C
Charter
The Code
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 10
Boards, Commissions and Committees
Ch 19
Council
Ch 24
Court
Ch 32
Departments
Ch 40
Elections
Ch 47
Finance
Ch 68
Nondiscrimination Policy
Ch 75
Officers and Employees
Part II, General Legislation
Ch 105
Alarm Systems
Ch 109
Alcoholic Beverages
Ch 115
Animals
Ch 126
Billiard Parlors
Ch 134
Building Construction and Maintenance
Ch 142
Cable Television
Ch 147
Cemeteries
Ch 153
Cigarettes and Tobacco Products
Ch 160
Curfew
Ch 166
Dance Halls
Ch 178
Erosion and Sediment Control
Ch 190
Fire Prevention
Ch 195
Fireworks
Ch 204
Games of Chance
Ch 212
Handbills and Advertising Materials
Ch 217
Health and Sanitation
Ch 255
Licenses
Ch 275
Noise
Ch 283
Obscenity
Ch 290
Parks and Recreation
Ch 295
Peace and Good Order
Ch 300
Peddling and Soliciting
Ch 309
Precious Metals and Gems
Ch 314
Property Maintenance
Ch 336
Sales
Ch 340
Schools
Ch 349
Solid Waste
Ch 356
Streets and Sidewalks
Ch 360
Subdivision of Land
Ch 366
Taxation
Ch 366 Art I
In General
§ 366-1
Purposes of taxation.
§ 366-2
Levy and collection of taxes on real estate and personal property; bank franchise tax.
§ 366-3
Assessment and payment of real estate and personal property tax; delinquency.
§ 366-4
Real estate tax relief for elderly and disabled persons.
§ 366-5
New buildings; repairs and additions.
§ 366-6
Abatement of levies on buildings razed, destroyed or damaged.
§ 366-7
Reduction of value when building is damaged or destroyed.
§ 366-8
Service charge on certain real property.
§ 366-9
Basis for taxes levied; change of rate of levy; effective date of assessment.
Ch 366 Art II
Levy and Collection of Taxes on Food
§ 366-10
Definitions.
§ 366-11
Tax levied.
§ 366-12
Seller to collect and remit tax; disposition of revenue; discount.
§ 366-13
Exemptions; limits on application.
§ 366-14
Gratuities and service charges.
§ 366-15
Report of taxes collected; records; enforcement.
§ 366-16
Violations and penalties.
Ch 366 Art III
Levy and Collection of Taxes on Lodging
§ 366-17
Tax levied.
§ 366-18
Definitions.
§ 366-19
Collection of tax.
§ 366-20
Failure to remit taxes collected.
§ 366-21
Collection when business ceases to operate.
§ 366-22
Preservation and inspection of records.
§ 366-23
Violations and penalties.
§ 366-24
Effective date.
Ch 366 Art IV
General Retail Sales Tax
§ 366-25
Tax levied.
§ 366-26
Exemptions.
§ 366-27
Administration and collection.
Ch 366 Art V
Tax on Consumption of Utility Services
§ 366-28
Definitions.
§ 366-29
Electric utility consumer tax.
§ 366-30
Local natural gas utility consumer tax.
§ 366-31
Violations and penalties.
Ch 366 Art VI
Tax Exemption for Rehabilitated Commercial or Industrial Buildings
§ 366-32
Declaration of intent and policy.
§ 366-33
Exemption authorized.
§ 366-34
Amount; computation; term.
§ 366-35
Application; eligibility requirements.
§ 366-36
Assessor.
§ 366-37
Special coding of qualifying real estate.
Ch 366 Art VII
Short-Term Rental Tax
§ 366-38
Tax levied.
§ 366-39
Daily rental property defined.
§ 366-40
Short-term rental business defined.
§ 366-41
Taxation of other rental property.
§ 366-42
Collection, return and remittance of tax.
§ 366-43
Procedure upon failure to collect, report or remit taxes.
§ 366-44
Penalty and interest.
§ 366-45
Exclusion and exemptions.
§ 366-46
Violations and penalties.
Ch 366 Art VIII
Exemption from Taxation of Certified Solar Energy Equipment, Facilities or Devices
§ 366-47
Separate class of property.
§ 366-48
Definitions.
§ 366-49
Exemption authorized.
§ 366-50
Requirements.
§ 366-51
Claiming.
§ 366-52
Appeal.
§ 366-53
Amount of exemption.
§ 366-54
Effective date of exemption.
Ch 366 Art IX
Cigarette Tax
§ 366-55
Definitions.
§ 366-56
Registration required.
§ 366-57
Levied; amount.
§ 366-58
Method of payment.
§ 366-59
Preparation and sale of stamps.
§ 366-60
General duties of dealers and sellers with respect to stamps.
§ 366-61
Visibility of stamps or meter markings.
§ 366-62
Altering design of stamps.
§ 366-63
Refund for unused stamps or meter imprints.
§ 366-64
Seizure and sale of unstamped cigarettes.
§ 366-65
Seizure and sale of coin-operated vending machines and counterfeit stamp or impression devices.
§ 366-66
Dealers' and sellers' records.
§ 366-67
Rules and regulations for enforcement and administration; examination of books, records, etc.
§ 366-68
Tax is in addition to other taxes.
§ 366-69
Violations of article.
§ 366-70
Prohibited acts enumerated.
§ 366-71
Presumption of violation by seller.
Ch 370
Taxicabs
Ch 380
Trees
Ch 394
Vehicles and Traffic
Ch 403
Water and Sewers
Ch 409
Weapons
Ch 420
Zoning
Appendix
Ch A450
Establishment of Town of Lexington
Ch A451
Record of Mayor and Council of Lexington
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 366
Taxation
[HISTORY: Adopted by the City Council of the City of Lexington
5-17-2007
by
Ord. No. 2007-13
(Ch. 23 of the 1970 Code). Amendments noted where applicable.]
GENERAL REFERENCES
Finance — See Ch.
47
.
Article I
In General
chevron_right
§ 366-1
Purposes of taxation.
chevron_right
§ 366-2
Levy and collection of taxes on real estate and personal property; bank franchise tax.
chevron_right
§ 366-3
Assessment and payment of real estate and personal property tax; delinquency.
chevron_right
§ 366-4
Real estate tax relief for elderly and disabled persons.
chevron_right
§ 366-5
New buildings; repairs and additions.
chevron_right
§ 366-6
Abatement of levies on buildings razed, destroyed or damaged.
chevron_right
§ 366-7
Reduction of value when building is damaged or destroyed.
chevron_right
§ 366-8
Service charge on certain real property.
chevron_right
§ 366-9
Basis for taxes levied; change of rate of levy; effective date of assessment.
chevron_right
Article II
Levy and Collection of Taxes on Food
chevron_right
§ 366-10
Definitions.
chevron_right
§ 366-11
Tax levied.
chevron_right
§ 366-12
Seller to collect and remit tax; disposition of revenue; discount.
chevron_right
§ 366-13
Exemptions; limits on application.
chevron_right
§ 366-14
Gratuities and service charges.
chevron_right
§ 366-15
Report of taxes collected; records; enforcement.
chevron_right
§ 366-16
Violations and penalties.
chevron_right
Article III
Levy and Collection of Taxes on Lodging
chevron_right
§ 366-17
Tax levied.
chevron_right
§ 366-18
Definitions.
chevron_right
§ 366-19
Collection of tax.
chevron_right
§ 366-20
Failure to remit taxes collected.
chevron_right
§ 366-21
Collection when business ceases to operate.
chevron_right
§ 366-22
Preservation and inspection of records.
chevron_right
§ 366-23
Violations and penalties.
chevron_right
§ 366-24
Effective date.
chevron_right
Article IV
General Retail Sales Tax
chevron_right
§ 366-25
Tax levied.
chevron_right
§ 366-26
Exemptions.
chevron_right
§ 366-27
Administration and collection.
chevron_right
Article V
Tax on Consumption of Utility Services
chevron_right
§ 366-28
Definitions.
chevron_right
§ 366-29
Electric utility consumer tax.
chevron_right
§ 366-30
Local natural gas utility consumer tax.
chevron_right
§ 366-31
Violations and penalties.
chevron_right
Article VI
Tax Exemption for Rehabilitated Commercial or Industrial Buildings
chevron_right
§ 366-32
Declaration of intent and policy.
chevron_right
§ 366-33
Exemption authorized.
chevron_right
§ 366-34
Amount; computation; term.
chevron_right
§ 366-35
Application; eligibility requirements.
chevron_right
§ 366-36
Assessor.
chevron_right
§ 366-37
Special coding of qualifying real estate.
chevron_right
Article VII
Short-Term Rental Tax
chevron_right
§ 366-38
Tax levied.
chevron_right
§ 366-39
Daily rental property defined.
chevron_right
§ 366-40
Short-term rental business defined.
chevron_right
§ 366-41
Taxation of other rental property.
chevron_right
§ 366-42
Collection, return and remittance of tax.
chevron_right
§ 366-43
Procedure upon failure to collect, report or remit taxes.
chevron_right
§ 366-44
Penalty and interest.
chevron_right
§ 366-45
Exclusion and exemptions.
chevron_right
§ 366-46
Violations and penalties.
chevron_right
Article VIII
Exemption from Taxation of Certified Solar Energy Equipment, Facilities or Devices
chevron_right
§ 366-47
Separate class of property.
chevron_right
§ 366-48
Definitions.
chevron_right
§ 366-49
Exemption authorized.
chevron_right
§ 366-50
Requirements.
chevron_right
§ 366-51
Claiming.
chevron_right
§ 366-52
Appeal.
chevron_right
§ 366-53
Amount of exemption.
chevron_right
§ 366-54
Effective date of exemption.
chevron_right
Article IX
Cigarette Tax
chevron_right
§ 366-55
Definitions.
chevron_right
§ 366-56
Registration required.
chevron_right
§ 366-57
Levied; amount.
chevron_right
§ 366-58
Method of payment.
chevron_right
§ 366-59
Preparation and sale of stamps.
chevron_right
§ 366-60
General duties of dealers and sellers with respect to stamps.
chevron_right
§ 366-61
Visibility of stamps or meter markings.
chevron_right
§ 366-62
Altering design of stamps.
chevron_right
§ 366-63
Refund for unused stamps or meter imprints.
chevron_right
§ 366-64
Seizure and sale of unstamped cigarettes.
chevron_right
§ 366-65
Seizure and sale of coin-operated vending machines and counterfeit stamp or impression devices.
chevron_right
§ 366-66
Dealers' and sellers' records.
chevron_right
§ 366-67
Rules and regulations for enforcement and administration; examination of books, records, etc.
chevron_right
§ 366-68
Tax is in addition to other taxes.
chevron_right
§ 366-69
Violations of article.
chevron_right
§ 366-70
Prohibited acts enumerated.
chevron_right
§ 366-71
Presumption of violation by seller.
chevron_right