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Carroll County, VA
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Part II: General Legislation
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Chapter 221 Taxation
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
§ 221-1
Levy of tax.
§ 221-2
Administration and collection.
Article II
Use Tax
§ 221-3
Imposition of tax.
Article III
Household Goods and Personal Effects Exemption
§ 221-4
Enumeration of exemptions.
Article 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.
Article V
(Reserved)
§ 221-9
through § 221-12. (Reserved)
Article 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.
Article 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.
Article 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.
Article 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.
Article X
Recordation Tax
§ 221-52
Title.
§ 221-53
Applicability.
§ 221-54
Imposition of tax.
§ 221-55
Certified copies of article on file.
Article 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.
Article 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.
Article 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.
Article XIV
Personal Property Tax Relief
§ 221-78
Amount of relief.
Article 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.
Article 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.
Article XVII
Probate Tax
§ 221-91
Imposition of tax; fee for recordation or filing of affidavit.
§ 221-92
Rate.
Article XVIII
Semiannual Payment of Real Estate Tax
§ 221-93
Semiannual installments.
§ 221-94
Delinquent taxes; penalty.
Article XIX
Tangible Personal Property
§ 221-95
Items declared separate class of property.
