[HISTORY: Adopted by the Board of Supervisors
of Northumberland County as indicated in article histories. Amendments
noted where applicable.]
Table of Contents
Table of Contents
- 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