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Northumberland County, VA
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2023-12-14
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Part II: General Legislation
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Chapter 132 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 9
Elections
Ch 10
Emergency Ambulance Service Revenue Recovery Board (EASRRB)
Ch 18
Officers and Employees
Ch 24
Volunteer Fire Fighters and Rescue Squad Members
Part II: General Legislation
Ch 31
Alcoholic Beverages
Ch 34
Animals
Ch 38
Beaches and Piers
Ch 39
Biosolids
Ch 42
Brush, Grass and Weeds
Ch 45
Building Construction
Ch 46
Buildings, Dangerous
Ch 48
Businesses
Ch 50
Cemeteries
Ch 54
Chesapeake Bay Preservation Area
Ch 58
Dance Halls
Ch 60
Drought Management
Ch 61
Emergency Responses
Ch 64
Erosion and Sedimentation Control
Ch 68
Fee Schedule
Ch 72
Firearms
Ch 73
Fires, Making of
Ch 74
Fireworks
Ch 76
Floodplain Management
Ch 79
Golf Carts
Ch 83
Hunting
Ch 88
Loitering
Ch 92
Motor Vehicles
Ch 96
Music Festivals and Concerts
Ch 98
No Wake
Ch 99
Noise
Ch 105
Personal Property, Unclaimed
Ch 109
Precious Metals and Gems
Ch 114
Sand Dunes
Ch 118
Septic Systems
Ch 120
Sewer Service in Reedville Sanitary District
Ch 124
Solid Waste
Ch 126
Street Names and Building Numbers
Ch 128
Subdivision of Land
Ch 132
Taxation
Ch 132 Art I
Recordation Tax
§ 132-1
Conditions for imposition of tax.
§ 132-2
Tax paid over to Treasurer.
§ 132-3
Compensation for Clerk.
Ch 132 Art II
Sales Tax
§ 132-4
General retail sales tax.
§ 132-5
Administration and collection.
§ 132-6
Effective date; copy to be forwarded.
Ch 132 Art III
Household Goods and Personal Effects Exemption
§ 132-7
Exempted items.
§ 132-8
Applicability of exemptions.
Ch 132 Art IV
Inoperable Automobiles Tax
§ 132-9
Annual tax imposed on certain inoperable automobiles.
§ 132-10
Exceptions.
§ 132-11
Presumption of ownership.
§ 132-12
License tax year.
§ 132-13
Violations and penalties.
Ch 132 Art V
Bank Franchise Tax
§ 132-14
Definitions.
§ 132-15
Imposition of county bank franchise tax.
§ 132-16
Filing of return and payment of tax.
§ 132-17
Violations and penalties.
Ch 132 Art VI
Consumer Telephone Service Tax
§ 132-18
Imposition of tax for E-911 system.
§ 132-19
Reduction of rate.
Ch 132 Art VII
Special Assessment for Land Preservation
§ 132-20
Findings.
§ 132-21
Application procedure; fee.
§ 132-22
Evaluation and determination of use.
§ 132-23
Use value and fair market value.
§ 132-24
Rollback tax.
§ 132-25
Notification of change in use; assessment and payment of rollback taxes; violations and penalties.
§ 132-26
Applicable provisions.
§ 132-27
When effective.
Ch 132 Art VIII
Electric Utility Local Consumption Tax
§ 132-28
Tax levied.
§ 132-29
Effective date.
Ch 132 Art IX
Telecommunications Tax Services
§ 132-30
Purpose; applicability.
§ 132-31
Definitions.
§ 132-32
Utility service tax levied.
§ 132-33
Exemptions.
§ 132-34
Collection and remittance to County.
§ 132-35
Violations and penalties.
§ 132-36
When effective.
Ch 132 Art X
Electric Utility Services Tax
§ 132-37
Purpose; applicability.
§ 132-38
Definitions.
§ 132-39
Electric utility service tax levied.
§ 132-40
Exemptions.
§ 132-41
Collection and remittance to County.
§ 132-42
Violations and penalties.
§ 132-43
When effective.
Ch 132 Art XI
Tax Relief for Elderly and Disabled Persons
§ 132-44
Purpose.
§ 132-45
Statutory authority.
§ 132-46
Title.
§ 132-47
Definitions.
§ 132-48
Exemption granted; qualifications.
§ 132-49
Application.
§ 132-50
Change in qualifications for exemption.
§ 132-51
Approval or disapproval of application.
§ 132-52
Penalty for false statement.
Ch 132 Art XII
Volunteer Rescue Squad and Volunteer Fire Department Exemption
§ 132-53
Motor vehicles exempt from personal property tax.
Ch 132 Art XIII
Cigarette Tax
§ 132-54
Short title.
§ 132-55
Definitions.
§ 132-56
Levy and rate.
§ 132-57
Methods of collection.
§ 132-58
Registered agents.
§ 132-59
Requirements for retail dealers.
§ 132-60
Presumption of illegality; seizure of contraband goods, sealing/seizing of machines.
§ 132-61
Illegal acts.
§ 132-62
Establishment of Chesapeake Bay Region Cigarette Tax Board.
§ 132-63
Powers of Chesapeake Bay Region Cigarette Tax Board.
§ 132-64
Jeopardy assessment.
§ 132-65
Erroneous assessment; notices and hearings in event of sealing of vending machines or seizure of contraband property.
§ 132-66
Disposal of seized property.
§ 132-67
Extensions.
§ 132-68
Violations and penalties.
§ 132-69
Each violation a separate offense.
§ 132-70
Severability.
Ch 132 Art XIV
Transient Occupancy Tax
§ 132-71
Levy of tax.
§ 132-72
Definitions.
§ 132-73
Collection procedure.
§ 132-74
Reports and remittance of tax collected.
§ 132-75
Interest and penalties upon failure or refusal to remit tax.
§ 132-76
Failure or refusal to collect and report tax.
§ 132-77
Records to be kept by person liable for collection and payment of tax.
§ 132-78
Tax immediately due and payable upon cessation of business.
§ 132-79
Exemptions from tax.
§ 132-80
Violations and penalties.
Ch 138
Vehicles, Inoperable
Ch 144
Wetlands
Ch 148
Zoning
Appendix
Ch A151
Franchises
Disposition List
Ch DL
Disposition List
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Chapter 132
Taxation
[HISTORY: Adopted by the Board of Supervisors of Northumberland County as indicated in article histories. Amendments noted where applicable.]
Article I
Recordation Tax
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§ 132-1
Conditions for imposition of tax.
chevron_right
§ 132-2
Tax paid over to Treasurer.
chevron_right
§ 132-3
Compensation for Clerk.
chevron_right
Article II
Sales Tax
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§ 132-4
General retail sales tax.
chevron_right
§ 132-5
Administration and collection.
chevron_right
§ 132-6
Effective date; copy to be forwarded.
chevron_right
Article III
Household Goods and Personal Effects Exemption
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§ 132-7
Exempted items.
chevron_right
§ 132-8
Applicability of exemptions.
chevron_right
Article IV
Inoperable Automobiles Tax
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§ 132-9
Annual tax imposed on certain inoperable automobiles.
chevron_right
§ 132-10
Exceptions.
chevron_right
§ 132-11
Presumption of ownership.
chevron_right
§ 132-12
License tax year.
chevron_right
§ 132-13
Violations and penalties.
chevron_right
Article V
Bank Franchise Tax
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§ 132-14
Definitions.
chevron_right
§ 132-15
Imposition of county bank franchise tax.
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§ 132-16
Filing of return and payment of tax.
chevron_right
§ 132-17
Violations and penalties.
chevron_right
Article VI
Consumer Telephone Service Tax
chevron_right
§ 132-18
Imposition of tax for E-911 system.
chevron_right
§ 132-19
Reduction of rate.
chevron_right
Article VII
Special Assessment for Land Preservation
chevron_right
§ 132-20
Findings.
chevron_right
§ 132-21
Application procedure; fee.
chevron_right
§ 132-22
Evaluation and determination of use.
chevron_right
§ 132-23
Use value and fair market value.
chevron_right
§ 132-24
Rollback tax.
chevron_right
§ 132-25
Notification of change in use; assessment and payment of rollback taxes; violations and penalties.
chevron_right
§ 132-26
Applicable provisions.
chevron_right
§ 132-27
When effective.
chevron_right
Article VIII
Electric Utility Local Consumption Tax
chevron_right
§ 132-28
Tax levied.
chevron_right
§ 132-29
Effective date.
chevron_right
Article IX
Telecommunications Tax Services
chevron_right
§ 132-30
Purpose; applicability.
chevron_right
§ 132-31
Definitions.
chevron_right
§ 132-32
Utility service tax levied.
chevron_right
§ 132-33
Exemptions.
chevron_right
§ 132-34
Collection and remittance to County.
chevron_right
§ 132-35
Violations and penalties.
chevron_right
§ 132-36
When effective.
chevron_right
Article X
Electric Utility Services Tax
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§ 132-37
Purpose; applicability.
chevron_right
§ 132-38
Definitions.
chevron_right
§ 132-39
Electric utility service tax levied.
chevron_right
§ 132-40
Exemptions.
chevron_right
§ 132-41
Collection and remittance to County.
chevron_right
§ 132-42
Violations and penalties.
chevron_right
§ 132-43
When effective.
chevron_right
Article XI
Tax Relief for Elderly and Disabled Persons
chevron_right
§ 132-44
Purpose.
chevron_right
§ 132-45
Statutory authority.
chevron_right
§ 132-46
Title.
chevron_right
§ 132-47
Definitions.
chevron_right
§ 132-48
Exemption granted; qualifications.
chevron_right
§ 132-49
Application.
chevron_right
§ 132-50
Change in qualifications for exemption.
chevron_right
§ 132-51
Approval or disapproval of application.
chevron_right
§ 132-52
Penalty for false statement.
chevron_right
Article XII
Volunteer Rescue Squad and Volunteer Fire Department Exemption
chevron_right
§ 132-53
Motor vehicles exempt from personal property tax.
chevron_right
Article XIII
Cigarette Tax
chevron_right
§ 132-54
Short title.
chevron_right
§ 132-55
Definitions.
chevron_right
§ 132-56
Levy and rate.
chevron_right
§ 132-57
Methods of collection.
chevron_right
§ 132-58
Registered agents.
chevron_right
§ 132-59
Requirements for retail dealers.
chevron_right
§ 132-60
Presumption of illegality; seizure of contraband goods, sealing/seizing of machines.
chevron_right
§ 132-61
Illegal acts.
chevron_right
§ 132-62
Establishment of Chesapeake Bay Region Cigarette Tax Board.
chevron_right
§ 132-63
Powers of Chesapeake Bay Region Cigarette Tax Board.
chevron_right
§ 132-64
Jeopardy assessment.
chevron_right
§ 132-65
Erroneous assessment; notices and hearings in event of sealing of vending machines or seizure of contraband property.
chevron_right
§ 132-66
Disposal of seized property.
chevron_right
§ 132-67
Extensions.
chevron_right
§ 132-68
Violations and penalties.
chevron_right
§ 132-69
Each violation a separate offense.
chevron_right
§ 132-70
Severability.
chevron_right
Article XIV
Transient Occupancy Tax
chevron_right
§ 132-71
Levy of tax.
chevron_right
§ 132-72
Definitions.
chevron_right
§ 132-73
Collection procedure.
chevron_right
§ 132-74
Reports and remittance of tax collected.
chevron_right
§ 132-75
Interest and penalties upon failure or refusal to remit tax.
chevron_right
§ 132-76
Failure or refusal to collect and report tax.
chevron_right
§ 132-77
Records to be kept by person liable for collection and payment of tax.
chevron_right
§ 132-78
Tax immediately due and payable upon cessation of business.
chevron_right
§ 132-79
Exemptions from tax.
chevron_right
§ 132-80
Violations and penalties.
chevron_right