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Carroll County, VA
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2024-02-05
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Part II: General Legislation
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Chapter 221 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Absentee Precinct, Central
Ch 8
Authorities
Ch 12
Board of Supervisors
Ch 16
Boards, Committees and Commissions
Ch 23
Court Fees
Ch 29
Election Districts and Precincts
Ch 33
Emergency Operations
Ch 39
Fire Departments
Ch 56
Procurements
Part II: General Legislation
Ch 67
Adult Businesses
Ch 72
Airport Zoning
Ch 77
Alcoholic Beverages
Ch 83
Animals
Ch 95
Building Construction
Ch 107
Drugs and Drug Products
Ch 115
Entertainment Festivals
Ch 120
Erosion and Sediment Control
Ch 126
Flood Hazard Reduction
Ch 130
Fortune Tellers
Ch 146
Litter Control
Ch 152
Manufactured Home Parks
Ch 155
Methadone Clinics
Ch 158
Motor Vehicles
Ch 163
Multiflora Rose Control
Ch 170
Natural Gas
Ch 176
Open Burning
Ch 182
Rental Property
Ch 190
Sewers
Ch 201
Solid Waste
Ch 210
Street Naming and Numbering
Ch 216
Subdivision of Land
Ch 221
Taxation
Ch 221 Art I
Retail Sales Tax
§ 221-1
Levy of tax.
§ 221-2
Administration and collection.
Ch 221 Art II
Use Tax
§ 221-3
Imposition of tax.
Ch 221 Art III
Household Goods and Personal Effects Exemption
§ 221-4
Enumeration of exemptions.
Ch 221 Art IV
Bank Franchise Tax
§ 221-5
Definitions.
§ 221-6
Imposition of tax.
§ 221-7
Filing of return; payment of tax.
§ 221-8
Violations and penalties.
Ch 221 Art V
(Reserved)
§ 221-9
through § 221-12. (Reserved)
Ch 221 Art VI
Transient Occupancy Tax
§ 221-13
Title.
§ 221-14
Statutory authority.
§ 221-15
Definitions.
§ 221-16
Imposition of tax.
§ 221-17
Collection; reports.
§ 221-18
Enforcement; violations and penalties.
§ 221-19
Records.
Ch 221 Art VII
E-911 Tax
§ 221-20
Imposition of tax.
§ 221-21
Collection.
§ 221-22
Records.
§ 221-23
Exemptions.
§ 221-24
Violations and penalties.
§ 221-25
Applicability.
§ 221-26
Effective date.
§ 221-27
Administrative body.
Ch 221 Art VIII
Food and Beverage Tax
§ 221-28
Definitions.
§ 221-29
Levy of tax.
§ 221-30
Payment and collection of tax.
§ 221-31
Taxes held in trust by seller.
§ 221-32
Registration of sellers; reports.
§ 221-33
Compensation of sellers for collection of tax.
§ 221-34
Penalty and interest.
§ 221-35
Failure to comply.
§ 221-36
Records.
§ 221-37
Duty of person going out of business.
§ 221-38
Advertising payment or absorption of tax prohibited.
§ 221-39
Tips and service charges.
§ 221-40
Exemptions.
§ 221-41
Enforcement.
§ 221-42
Violations and penalties.
§ 221-43
Regulations.
Ch 221 Art IX
Assessment for Agricultural, Horticultural and Forest Use Land
§ 221-44
Application for classification and assessment.
§ 221-45
Application review.
§ 221-46
Land book entries; tax to be extended from use value.
§ 221-47
Delinquent taxes.
§ 221-48
Rollback tax.
§ 221-49
Misstatements of fact in application.
§ 221-50
Applicability of state law.
§ 221-51
Effective date.
Ch 221 Art X
Recordation Tax
§ 221-52
Title.
§ 221-53
Applicability.
§ 221-54
Imposition of tax.
§ 221-55
Certified copies of article on file.
Ch 221 Art XI
Utility Consumers Tax
§ 221-56
Title; statutory authority; applicability; purpose.
§ 221-57
Word usage.
§ 221-58
Definitions.
§ 221-59
Imposition of tax.
§ 221-60
Collection.
§ 221-61
Records.
§ 221-62
Exemptions.
§ 221-63
Violations and penalties.
§ 221-64
Certified copies of article on file.
§ 221-65
Repealer.
Ch 221 Art XII
Tax Relief for Qualifying Vehicles
§ 221-66
Purpose; definitions; conflicting provisions.
§ 221-67
Method of computing and reflecting tax relief.
§ 221-68
Allocation of relief.
§ 221-69
Transitional provisions.
Ch 221 Art XIII
Motor Vehicle License Tax
§ 221-70
Definitions.
§ 221-71
License fee.
§ 221-72
Persons moving into County.
§ 221-73
License fee year; due date; assessment.
§ 221-74
Amount of license fee.
§ 221-75
Payment of personal property tax.
§ 221-76
Exemptions.
§ 221-77
Violations and penalties.
Ch 221 Art XIV
Personal Property Tax Relief
§ 221-78
Amount of relief.
Ch 221 Art XV
Tax Exemption for Elderly and Disabled
§ 221-79
Exemption authorized; administration.
§ 221-80
Financial eligibility.
§ 221-81
Disability eligibility.
§ 221-82
Disabled veteran exemption.
§ 221-83
Affidavit of applicant.
§ 221-84
Amount of exemption.
§ 221-85
Exemption procedure.
§ 221-86
False claims.
Ch 221 Art XVI
Collection of Delinquent Taxes
§ 221-87
Lists of delinquent taxes.
§ 221-88
Lists to be published.
§ 221-89
Collection of delinquent real estate taxes.
§ 221-90
Collection assistance.
Ch 221 Art XVII
Probate Tax
§ 221-91
Imposition of tax; fee for recordation or filing of affidavit.
§ 221-92
Rate.
Ch 221 Art XVIII
Semiannual Payment of Real Estate Tax
§ 221-93
Semiannual installments.
§ 221-94
Delinquent taxes; penalty.
Ch 221 Art XIX
Tangible Personal Property
§ 221-95
Items declared separate class of property.
Ch 235
Water
Appendix
Ch A243
Bylaws
Ch A248
Board of Supervisors Rules of Procedure
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 221
Taxation
[HISTORY: Adopted by the Board of Supervisors of Carroll County as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Transmittal Form for Payment of Utility Consumers Tax
Article I
Retail Sales Tax
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§ 221-1
Levy of tax.
chevron_right
§ 221-2
Administration and collection.
chevron_right
Article II
Use Tax
chevron_right
§ 221-3
Imposition of tax.
chevron_right
Article III
Household Goods and Personal Effects Exemption
chevron_right
§ 221-4
Enumeration of exemptions.
chevron_right
Article IV
Bank Franchise Tax
chevron_right
§ 221-5
Definitions.
chevron_right
§ 221-6
Imposition of tax.
chevron_right
§ 221-7
Filing of return; payment of tax.
chevron_right
§ 221-8
Violations and penalties.
chevron_right
Article V
(Reserved)
chevron_right
§ 221-9
through § 221-12. (Reserved)
chevron_right
Article VI
Transient Occupancy Tax
chevron_right
§ 221-13
Title.
chevron_right
§ 221-14
Statutory authority.
chevron_right
§ 221-15
Definitions.
chevron_right
§ 221-16
Imposition of tax.
chevron_right
§ 221-17
Collection; reports.
chevron_right
§ 221-18
Enforcement; violations and penalties.
chevron_right
§ 221-19
Records.
chevron_right
Article VII
E-911 Tax
chevron_right
§ 221-20
Imposition of tax.
chevron_right
§ 221-21
Collection.
chevron_right
§ 221-22
Records.
chevron_right
§ 221-23
Exemptions.
chevron_right
§ 221-24
Violations and penalties.
chevron_right
§ 221-25
Applicability.
chevron_right
§ 221-26
Effective date.
chevron_right
§ 221-27
Administrative body.
chevron_right
Article VIII
Food and Beverage Tax
chevron_right
§ 221-28
Definitions.
chevron_right
§ 221-29
Levy of tax.
chevron_right
§ 221-30
Payment and collection of tax.
chevron_right
§ 221-31
Taxes held in trust by seller.
chevron_right
§ 221-32
Registration of sellers; reports.
chevron_right
§ 221-33
Compensation of sellers for collection of tax.
chevron_right
§ 221-34
Penalty and interest.
chevron_right
§ 221-35
Failure to comply.
chevron_right
§ 221-36
Records.
chevron_right
§ 221-37
Duty of person going out of business.
chevron_right
§ 221-38
Advertising payment or absorption of tax prohibited.
chevron_right
§ 221-39
Tips and service charges.
chevron_right
§ 221-40
Exemptions.
chevron_right
§ 221-41
Enforcement.
chevron_right
§ 221-42
Violations and penalties.
chevron_right
§ 221-43
Regulations.
chevron_right
Article IX
Assessment for Agricultural, Horticultural and Forest Use Land
chevron_right
§ 221-44
Application for classification and assessment.
chevron_right
§ 221-45
Application review.
chevron_right
§ 221-46
Land book entries; tax to be extended from use value.
chevron_right
§ 221-47
Delinquent taxes.
chevron_right
§ 221-48
Rollback tax.
chevron_right
§ 221-49
Misstatements of fact in application.
chevron_right
§ 221-50
Applicability of state law.
chevron_right
§ 221-51
Effective date.
chevron_right
Article X
Recordation Tax
chevron_right
§ 221-52
Title.
chevron_right
§ 221-53
Applicability.
chevron_right
§ 221-54
Imposition of tax.
chevron_right
§ 221-55
Certified copies of article on file.
chevron_right
Article XI
Utility Consumers Tax
chevron_right
§ 221-56
Title; statutory authority; applicability; purpose.
chevron_right
§ 221-57
Word usage.
chevron_right
§ 221-58
Definitions.
chevron_right
§ 221-59
Imposition of tax.
chevron_right
§ 221-60
Collection.
chevron_right
§ 221-61
Records.
chevron_right
§ 221-62
Exemptions.
chevron_right
§ 221-63
Violations and penalties.
chevron_right
§ 221-64
Certified copies of article on file.
chevron_right
§ 221-65
Repealer.
chevron_right
Article XII
Tax Relief for Qualifying Vehicles
chevron_right
§ 221-66
Purpose; definitions; conflicting provisions.
chevron_right
§ 221-67
Method of computing and reflecting tax relief.
chevron_right
§ 221-68
Allocation of relief.
chevron_right
§ 221-69
Transitional provisions.
chevron_right
Article XIII
Motor Vehicle License Tax
chevron_right
§ 221-70
Definitions.
chevron_right
§ 221-71
License fee.
chevron_right
§ 221-72
Persons moving into County.
chevron_right
§ 221-73
License fee year; due date; assessment.
chevron_right
§ 221-74
Amount of license fee.
chevron_right
§ 221-75
Payment of personal property tax.
chevron_right
§ 221-76
Exemptions.
chevron_right
§ 221-77
Violations and penalties.
chevron_right
Article XIV
Personal Property Tax Relief
chevron_right
§ 221-78
Amount of relief.
chevron_right
Article XV
Tax Exemption for Elderly and Disabled
chevron_right
§ 221-79
Exemption authorized; administration.
chevron_right
§ 221-80
Financial eligibility.
chevron_right
§ 221-81
Disability eligibility.
chevron_right
§ 221-82
Disabled veteran exemption.
chevron_right
§ 221-83
Affidavit of applicant.
chevron_right
§ 221-84
Amount of exemption.
chevron_right
§ 221-85
Exemption procedure.
chevron_right
§ 221-86
False claims.
chevron_right
Article XVI
Collection of Delinquent Taxes
chevron_right
§ 221-87
Lists of delinquent taxes.
chevron_right
§ 221-88
Lists to be published.
chevron_right
§ 221-89
Collection of delinquent real estate taxes.
chevron_right
§ 221-90
Collection assistance.
chevron_right
Article XVII
Probate Tax
chevron_right
§ 221-91
Imposition of tax; fee for recordation or filing of affidavit.
chevron_right
§ 221-92
Rate.
chevron_right
Article XVIII
Semiannual Payment of Real Estate Tax
chevron_right
§ 221-93
Semiannual installments.
chevron_right
§ 221-94
Delinquent taxes; penalty.
chevron_right
Article XIX
Tangible Personal Property
chevron_right
§ 221-95
Items declared separate class of property.
chevron_right