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City of Staunton, VA
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City Code
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Title 3 Revenue and Finance
gavel
Title 3
Revenue and Finance
Charter references – Finance generally, Ch.
V
; authority of council to control financial affairs of city, § 11(1); debt commission, § 24.
Cross reference – Financial matters relating to airport commission, SCC §
2.95.080
et seq.
Chapter 3.05
IN GENERAL
§ 3.05.010
Fiscal year.
§ 3.05.020
Annual budget and levy.
§ 3.05.030
Annual appropriation for bond purposes.
§ 3.05.040
Cancellation and record of redeemed bonds, etc.
§ 3.05.050
Security requirements for city depositories.
§ 3.05.060
Proceedings against defaulting officer whose duties include collection of money due city.
§ 3.05.070
Fee for passing bad check to city.
§ 3.05.080
Assessment of special court costs.
§ 3.05.090
Administrative fees and collection fees on delinquent accounts.
Chapter 3.10
TAXATION GENERALLY
§ 3.10.010
Returns and valuation of personal property for taxation.
§ 3.10.015
Personal property tax relief.
§ 3.10.020
Make-up, examination, etc., of property books.
§ 3.10.030
Assessment of property omitted from books – Alteration of books.
§ 3.10.040
When treasurer to receive taxes – Publication of notice – Penalty and interest on delinquencies – Etc.
§ 3.10.050
License tax on owners of motor vehicles not displaying current license plates.
§ 3.10.060
License tax on automobile graveyards.
Chapter 3.15
REAL ESTATE TAX EXEMPTION FOR ELDERLY AND DISABLED PERSONS
§ 3.15.010
Definitions.
§ 3.15.020
Authorized.
§ 3.15.030
General eligibility requirements.
§ 3.15.040
Inquiries by commissioner.
§ 3.15.050
Claimant's affidavit and certificate of disability – Commissioner's certification.
§ 3.15.060
Amount of exemption.
§ 3.15.070
Changes affecting exemption.
§ 3.15.080
Forfeiture of exemption for failure to pay taxes.
§ 3.15.090
False claims.
§ 3.15.100
Provision for late filing.
Chapter 3.17
REAL ESTATE TAX EXEMPTION FOR U.S. MILITARY VETERANS AND SPOUSES OR SURVIVING SPOUSES
§ 3.17.010
General eligibility requirements.
§ 3.17.020
Claimant's application, affidavit and certification of disability.
Chapter 3.20
TAX EXEMPTION FOR CERTAIN REHABILITATED REAL ESTATE
§ 3.20.010
Definitions.
§ 3.20.020
Authorized.
§ 3.20.030
Eligibility requirements.
§ 3.20.040
Amount.
Chapter 3.25
RECORDATION TAX
§ 3.25.010
Imposed.
§ 3.25.020
Collection and disposition.
Chapter 3.30
TAX ON PURCHASERS OF UTILITY SERVICE
§ 3.30.010
Definitions.
§ 3.30.020
Electric utility consumer tax.
§ 3.30.030
Local natural gas utility consumer tax.
§ 3.30.040
Penalties.
§ 3.30.050
Consumer use tax upon telephone service.
§ 3.30.060
Collection of tax.
§ 3.30.070
Remittance of tax collections.
§ 3.30.080
Refunds.
§ 3.30.090
Interest and penalties.
§ 3.30.100
Tax on purchases of local telephone service to pay for an E911 emergency system.
§ 3.30.110
Water utility tax.
§ 3.30.111
Exemptions.
Chapter 3.35
TRANSIENT OCCUPANCY TAX
§ 3.35.010
Definitions.
§ 3.35.020
Levy and rate.
§ 3.35.030
Exceptions.
§ 3.35.040
Collection.
§ 3.35.050
Reports and remittances.
§ 3.35.060
Interest and penalties.
§ 3.35.070
Determination of tax due by the commissioner of the revenue.
§ 3.35.080
Cessation of business – Report and tax due immediately.
§ 3.35.090
Commissioner of the revenue – Other powers and duties.
§ 3.35.100
Penalty.
Chapter 3.37
REGISTRATION FOR SHORT-TERM RENTAL
§ 3.37.010
Purpose.
§ 3.37.020
Definitions.
§ 3.37.030
Registration.
§ 3.37.040
Fee.
§ 3.37.050
Penalty.
§ 3.37.060
Prohibitions and restrictions – Miscellaneous.
Chapter 3.40
TAX ON MEALS SERVED IN RESTAURANTS OR BY CATERERS
§ 3.40.010
Definitions.
§ 3.40.020
Levy.
§ 3.40.030
Collection of tax by seller.
§ 3.40.040
Exemptions – Limits on application.
§ 3.40.050
Gratuities and service charges.
§ 3.40.060
Report of taxes collected – Remittance – Preservation of records.
§ 3.40.070
Penalty for violation of ordinance.
§ 3.40.080
Interpretation of ordinance.
Chapter 3.45
ENTERPRISE ZONE
§ 3.45.010
Statement of purpose.
§ 3.45.020
Boundaries and date established – Transition.
§ 3.45.030
Incentives established by regulation.
§ 3.45.040
Designation of enterprise zone administrator.
§ 3.45.050
Application for incentive created herein.
§ 3.45.060
Validity.
§ 3.45.070
Termination date.
Chapter 3.50
ABATEMENT OF LEVIES
§ 3.50.010
Abatement of levies on building razed, destroyed or damaged by fortuitous happenings.
§ 3.50.020
Method and amount of abatement.
§ 3.50.030
Notification of city treasurer.
Chapter 3.55
REFUNDS OF TAXES
§ 3.55.010
Refunds of local taxes erroneously paid.
§ 3.55.020
Interest on erroneous assessments.
Chapter 3.60
DOWNTOWN SERVICE DISTRICT
§ 3.60.010
Downtown service district created.
§ 3.60.020
Additional tax imposed.
§ 3.60.030
Downtown service district defined.
§ 3.60.040
Purposes of tax and facilities and services proposed.
§ 3.60.050
Proposed plan for providing facilities and services.
§ 3.60.060
Benefits which can be expected.
§ 3.60.070
Other powers and duties.
Chapter 3.65
SALES AND USE TAX
§ 3.65.010
Sales and use tax imposed.
Chapter 3.70
PROBATE TAX
§ 3.70.010
Local probate tax.
Chapter 3.75
CIGARETTE TAX
gavel
§ 3.75.010
Cigarette tax imposed.
§ 3.75.020
Definitions.
§ 3.75.030
Levied – Amount – Tax additional to other taxes.
§ 3.75.040
Methods of payment.
§ 3.75.050
Preparation and sale of stamps generally – Discounts.
§ 3.75.060
Duties of dealers and sellers.
§ 3.75.070
Monthly reports and recordkeeping.
§ 3.75.080
Assessment of unpaid taxes.
§ 3.75.090
Display of stamps – Seizure.
§ 3.75.100
Refund for unused or damaged stamps.
§ 3.75.110
Rules and regulations.
§ 3.75.120
Violations of chapter generally.
§ 3.75.130
Violations of chapter prohibited – Acts enumerated.
Chapter 3.80
BANK FRANCHISE TAX
§ 3.80.010
Definitions.
§ 3.80.020
Imposition of city bank franchise tax.
§ 3.80.030
Filing of return and payment of tax.
§ 3.80.040
Effective date.
§ 3.80.050
Penalty upon bank for failure to comply with chapter.
Chapter 3.85
COMMERCIAL PROPERTY ASSESSED CLEAN ENERGY FINANCING PROGRAM
§ 3.85.010
Purpose.
§ 3.85.020
Definitions.
§ 3.85.030
C-PACE program – Eligible improvements.
§ 3.85.040
C-PACE loan requirements – Program fees – Reporting – Program administrator – Program guidelines.
§ 3.85.050
Levy of assessment – Recordation – Priority – Amendment – Enforcement and collection costs.
§ 3.85.060
Role of the city – Limitation of liability.
§ 3.85.070
Severability.