Shenandoah County, VA
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2023-12-12
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Part II: General Legislation
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Chapter 146 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Authorities
- Ch 12 Election Districts
- Ch 16 Finances
- Ch 20 Fire/Ems and Emergency Management
- Ch 37 Personnel Policies
- Ch 41 Police
- Ch 43 Procurement Policy
- Ch 48 Records
- Part II: General Legislation
- Ch 57 Alarms
- Ch 62 Animals
- Ch 71 Building Construction
- Ch 76 (Reserved)
- Ch 80 Burning, Open
- Ch 81 Contractors, Licensing of
- Ch 82 Conservation Easement Program
- Ch 82A Criminal History Records
- Ch 83 Emergency Telephone Service
- Ch 87 Erosion and Sediment Control
- Ch 91 Festivals
- Ch 95 Fire Prevention
- Ch 108 Loitering
- Ch 112 Massage Therapy
- Ch 114 Methamphetamine Labs
- Ch 117 Nuisances
- Ch 120 Parks
- Ch 123 Peddling and Soliciting
- Ch 124 Pawnbrokers
- Ch 130 Sanitary Districts
- Ch 132 Sewers
- Ch 134 Solid Waste
- Ch 138 Street Names and Building Numbers
- Ch 142 Subdivision of Land
- Ch 146 Taxation
- Ch 146 Art I Sales Tax
- § 146-1 Levy of tax.
- § 146-2 Administration and collection.
- § 146-3 (Reserved)
- Ch 146 Art II Law Library Tax
- § 146-4 Acceptance of contributions.
- § 146-5 Establishment of law library; use.
- § 146-6 Assessment of tax.
- § 146-7 Oversight and maintenance.
- § 146-8 Furnishing of shelving.
- Ch 146 Art III Pollution Control Equipment Tax Exemption
- § 146-9 Exemption granted.
- § 146-10 Definitions.
- Ch 146 Art IV Alcoholic Beverages Tax
- § 146-11 Definitions.
- § 146-12 Licenses required.
- § 146-13 Separate license for each place of business; transfer or amendment; posting; expiration.
- § 146-14 Amounts.
- § 146-15 Payment of tax.
- § 146-16 Violations and penalties.
- Ch 146 Art V Senior Citizens and Disabled Persons Tax Exemption
- § 146-17 Exemption granted.
- § 146-18 Definitions.
- § 146-19 Exemption or deferral authorized.
- § 146-20 Requirement for exemption or deferral.
- § 146-21 Application for exemption or deferral.
- § 146-22 Amount of exemption.
- § 146-23 Amount of deferral; repayment of deferred taxes.
- § 146-24 Certification to Treasurer.
- § 146-25 Certain changes nullify exemption.
- § 146-26 Annual increases subject to Consumer Price Index.
- § 146-27 Violations and penalties.
- § 146-28 When effective.
- Ch 146 Art VI Delinquent Penalty for Certain Taxes
- § 146-29 Amount of penalty.
- § 146-30 Addition of interest.
- Ch 146 Art VIA Administrative Costs and Collection Fees
- § 146-30.1 Fee for delinquent taxes.
- Ch 146 Art VII Heating Fuel Tax Exemption
- § 146-31 Exemption granted.
- Ch 146 Art VIII Stoney Creek Sanitary District Tax
- § 146-32 Levy of tax.
- Ch 146 Art IX Public Utility License Tax
- § 146-33 Levy of tax.
- § 146-34 Definitions.
- § 146-35 Reports to be filed; taxes to be paid.
- § 146-36 Failure to file report or pay taxes.
- § 146-37 Violations and penalties.
- Ch 146 Art X Transient Occupancy Tax
- § 146-38 Definitions.
- § 146-39 Levy of tax.
- § 146-40 Exceptions.
- § 146-41 Collection of tax.
- § 146-42 Report and remittance of tax.
- § 146-43 Interest and penalties.
- § 146-44 Determination of tax due by Commissioner.
- § 146-45 Cessation of business; report and tax due immediately.
- § 146-46 Rules and regulations of commissioner of revenue.
- § 146-47 Violations and penalties.
- § 146-48 Use of tax revenue.
- Ch 146 Art XI Assessment on Criminal and Traffic Cases
- § 146-49 Assessment established.
- § 146-50 Collection and remittance; disbursement.
- § 146-51 Additional nature of assessment.
- Ch 146 Art XII Vehicle License Fee
- § 146-52 Levy of license fee.
- § 146-53 License year.
- § 146-54 Imposition of license fee; situs.
- § 146-55 Amount of license fee.
- § 146-56 Exemptions from license fee.
- § 146-57 Limitation on imposition of license fee.
- § 146-58 Invoice for license fee.
- § 146-59 Violations and penalties.
- § 146-60 Disposition of revenue.
- § 146-61 Effective date.
- § 146-62 through § 146-64. (Reserved)
- Ch 146 Art XIII Land Use Tax
- § 146-65 Findings.
- § 146-66 Application for special assessment; fees.
- § 146-67 Determination of use value and assessment.
- § 146-68 Taxation based on qualifying use.
- § 146-69 Delinquent taxes.
- § 146-70 Change in use, zoning or area; rollback taxes.
- § 146-70.1 Eligibility of certain properties after change in zoning.
- § 146-71 Failure to report changes; misstatements in application.
- § 146-72 Application of Title 58.1 of the Code of Virginia.
- § 146-73 Applicability within towns.
- § 146-74 When effective.
- Ch 146 Art XIV Personal Property Tax
- § 146-75 Levy of tax.
- § 146-76 General classification of tangible personal property.
- § 146-77 Classification of farm machinery and farm implements.
- § 146-78 Other classifications of tangible personal property.
- § 146-79 Classification of machinery and tools.
- § 146-80 Classification of merchants' capital.
- § 146-81 Valuation of tangible personal property, machinery and tools and merchants' capital.
- § 146-82 Tax rates and schedules.
- § 146-83 Penalties for late filing of annual returns.
- Ch 146 Art XV Consumer Utility Tax
- § 146-84 Levy of tax.
- § 146-85 Definitions.
- § 146-86 Levy and amount of tax.
- § 146-87 Utility bills.
- § 146-88 Duty of service provider.
- § 146-89 Collection of taxes from service provider.
- § 146-90 Exemptions and exceptions.
- § 146-91 Use of revenues.
- § 146-92 Violations and penalties.
- Ch 146 Art XVI Tax Collection Two Times Per Year
- § 146-93 Establishing time of collection for real estate taxes and personal property taxes.
- Ch 146 Art XVII Court-Related Taxes
- § 146-94 Recordation tax.
- § 146-94.1 Imposition of supplemental courthouse compliance assessment.
- § 146-94.2 Probate tax.
- Ch 146 Art XVIII Personal Property Tax Relief
- § 146-95 Purpose; definitions; relation to other ordinances.
- § 146-96 Method of computing and reflecting tax relief.
- § 146-97 Allocation of relief among taxpayers.
- § 146-98 Transitional provisions.
- Ch 150 Tourism Zone
- Ch 152 Vehicles, Abandoned
- Ch 156 Vehicles and Traffic
- Ch 160 Water
- Ch 161 Water and Sewage Disposal
- Ch 162 Welfare, Health, Safety
- Ch 165 Zoning
- Appendix
- Ch A170 Fees
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Supervisors
of Shenandoah County 8-8-2017 by Ord. No. 2017-09.[1] Amendments noted where applicable.]
[1]
Editor's Note: This ordinance superseded former Ch. 146, Taxation, which comprised Art. I, Sales Tax, adopted 6-28-1966, as amended; Art. II, Law Library Tax, adopted 4-25-1974; Art. III, Pollution Control Equipment Tax Exemption, adopted 3-27-1975, as amended; Art. IV, Alcoholic Beverages Tax, adopted 6-30-1977, as amended; Art. V, Senior Citizens and Disabled Persons Tax Exemption, adopted 6-12-1979, as amended; Art. VI, Delinquent Penalty for Certain Taxes, adopted 3-27-1980, as amended; Art. VIA, Administrative Costs and Collection Fees, adopted 4-12-2011 by Ord. No. 2011-02; Art. VII, Heating Fuel Tax Exemption, adopted 11-11-1981, as amended; Art. VIII, Stoney Creek Sanitary District Tax, adopted 6-26-1986; Art. IX, Public Utility License Tax, adopted 7-24-1986, as amended; Art. X, Transient Occupancy Tax, adopted 12-9-1986, as amended; Art. XI, Assessment on Criminal and Traffic Cases, adopted 7-10-1990; Art. XII, Vehicle License Fee, adopted 6-26-1980, as amended; Art. XIII, Land Use Tax, adopted 6-25-1996; as amended; Art. XIV, Personal Property Tax, adopted 6-25-1996, as amended; Art. XV, Consumer Utility Tax, adopted 6-30-1977, as amended; Art. XVI, Tax Collection Two Times Per Year, adopted 11-25-1997 by Ord. No. 97-8; Art. XVII, Court Related Taxes, adopted 9-14-2004 by Ord. No. 2004-13, as amended; and Art. XVIII, Personal Property Tax Relief, adopted 12-20-2005 by Ord. No. 2005-15.
