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Town of Middletown, VA
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The Code
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Part II General Legislation
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Chapter 192 Taxation
Chapter 192
Taxation
[HISTORY: Adopted by the Town Council of the Town of Middletown
3-9-1972
(Ch. 5 of the 1972 Code). Amendments noted where applicable.]
Article I
In General
§ 192-1
Fiscal year.
§ 192-2
Realty and personal property assessments; penalty and interest for delinquent tax bills.
§ 192-3
Tax relief for the elderly and disabled.
§ 192-4
Personal property tax relief.
Article II
Bank Franchise Tax
§ 192-5
Definitions.
§ 192-6
Tax imposed; amount; branch banks.
§ 192-7
Filing of return and payment of tax.
§ 192-8
Effective date.
§ 192-9
Penalty for failure to comply with article.
Article III
Utility Tax
§ 192-10
Authority.
§ 192-11
Definitions.
§ 192-12
Electric utility consumer tax.
§ 192-13
Local natural gas utility consumer tax.
§ 192-14
Duty to collect, report and remit to Town Treasurer; effective date.
§ 192-15
Seller to keep records of sales, etc.; inspection of records.
§ 192-16
Governmental agencies exempt from tax.
§ 192-17
Applicability to purchase of bottled gas.
§ 192-18
Penalty for failure to pay tax.
Article IV
Restaurant Meal Excise Tax
§ 192-19
Definitions.
§ 192-20
Tax levied; rate.
§ 192-21
Payment and collection.
§ 192-22
Collection to be held in trust.
§ 192-23
Registration; reports and remittances.
§ 192-24
Penalties and interest.
§ 192-25
Registration; reports and remittances.
§ 192-26
Records.
§ 192-27
Report required for sellers disposing of business.
§ 192-28
Exemptions; limits on application.
Article V
Transient Occupancy Tax
§ 192-29
Definitions.
§ 192-30
Tax imposed.
§ 192-31
Exemptions.
§ 192-32
Collection.
§ 192-33
Collections in trust for Town.
§ 192-34
Required reports; remittances.
§ 192-35
Powers and duties of Town Treasurer.
§ 192-36
Penalty and interest.
§ 192-37
Failure to collect or remit.
§ 192-38
Preservation of records, examination.
§ 192-39
Persons going out of business.
§ 192-40
Enforcement.
§ 192-41
Violations and penalties.
Article VI
Cigarette Excise Tax
§ 192-42
Definitions.
§ 192-43
Levy and rate.
§ 192-44
Delegation of administration.
§ 192-45
Methods of collection.
§ 192-46
Registered agents.
§ 192-47
Requirements for retail cigarette dealers.
§ 192-48
Presumption of illegality, seizure of contraband goods, sealing/seizing of machines.
§ 192-49
Illegal acts.
§ 192-50
Jeopardy assessment.
§ 192-51
Erroneous assessment; notices and hearings in the event of sealing of vending machines or seizure of contraband property.
§ 192-52
Disposal of seized property.
§ 192-53
Extensions.
§ 192-54
Violations and penalties.
§ 192-55
Each violation a separate offense.
§ 192-56
Severability.