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City of Galax, VA
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2023-09-11
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The Code
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Part II: General Legislation
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Chapter 135 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 4
Administration of Government
Ch 10
Fire Department
Ch 14
Grievance Procedure
Ch 17
Industrial Development Authority
Ch 23
Police Department
Ch 26
Procurements
Part II: General Legislation
Ch 34
Bingo
Ch 36
Building Construction
Ch 37
Building Maintenance
Ch 39
Burning, Open
Ch 41
Cable Television Franchises
Ch 43
Conservation and Rehabilitation District
Ch 44
Cross-Connections; Backflow Prevention
Ch 46
Dogs and Other Animals
Ch 48
Drugs and Drug Paraphernalia
Ch 50
Electrical Standards
Ch 51
Emergency Medical Services
Ch 53
Enterprise Zone
Ch 56
Fees
Ch 57
Fees, Delinquent Accounts
Ch 58
Fire Protection and Prevention
Ch 60
Bingo and Raffles
Ch 61
Fireworks
Ch 63
Food Service Establishments
Ch 66
Garbage, Rubbish and Other Waste
Ch 71
Health and Sanitation
Ch 74
Hospital Provider Assessment
Ch 75
Housing Standards
Ch 79
Junkyards
Ch 86
Licensing
Ch 89
Loitering
Ch 94
Mechanical Workers
Ch 99
Mobile Homes
Ch 107
Offenses, Miscellaneous
Ch 116
Sales
Ch 119
Sexually Oriented Business
Ch 122
Soil Erosion and Sediment Control
Ch 125
Stormwater Management
Ch 127
Streets, Sidewalks and Public Places
Ch 130
Subdivision of Land
Ch 133
Tattoo Parlors
Ch 135
Taxation
Ch 135 Art I
Bank Franchise Tax
§ 135-1
Definitions.
§ 135-2
Imposition of tax; apportionment for branches.
§ 135-3
Filing of return; payment of taxes.
§ 135-4
Violations and penalties.
Ch 135 Art II
Delinquent Taxes
§ 135-5
Penalty upon failure to pay.
§ 135-6
Interest rate.
§ 135-7
Statutory authority.
Ch 135 Art III
Utility Consumer Tax
§ 135-8
Definitions.
§ 135-9
Electric utility consumer tax.
§ 135-10
Violations and penalties.
§ 135-11
through § 135-17. (Reserved)
Ch 135 Art IV
(Reserved)
§ 135-18
through § 135-22. (Reserved)
Ch 135 Art V
Meals Tax
§ 135-23
Definitions.
§ 135-24
Levy of tax.
§ 135-25
Collection of tax.
§ 135-26
Collection in trust.
§ 135-27
Exemptions; limits on application.
§ 135-28
Gratuities and service charges.
§ 135-29
Report of taxes collected; remittance; preservation of records.
§ 135-30
Violations and penalties.
§ 135-31
through § 135-38. (Reserved)
Ch 135 Art VI
E-911 Tax
§ 135-39
Imposition of tax.
§ 135-40
Payment and collection of tax.
§ 135-41
Records.
§ 135-42
Exemptions.
§ 135-43
Violations and penalties.
§ 135-44
Twin County E-911 Regional Commission.
§ 135-45
through § 135-49. (Reserved)
Ch 135 Art VII
Transient Room Rental Tax
§ 135-50
Definitions.
§ 135-51
Levy and amount.
§ 135-52
Collection.
§ 135-53
Reports required; remittance procedure.
§ 135-54
Penalties for late payment.
§ 135-55
Failure to collect or to make report; assessment by Director of Finance.
§ 135-56
Records required.
§ 135-57
Violations; penalties.
Ch 135 Art VIII
Personal Property Tax Relief
§ 135-58
Purpose; definitions; relation to other ordinances.
§ 135-59
Method of computing and reflecting tax relief.
§ 135-60
Allocation of relief among taxpayers.
§ 135-61
Transitional provisions.
§ 135-62
Effective date.
Ch 135 Art IX
General Retail Sales Tax
§ 135-63
Levy of tax.
§ 135-64
Administration and collection.
§ 135-65
Effective date.
Ch 136
Tax Abatements
Ch 137
Tax Exemptions
Ch 140
Taxicabs and Public Vehicles
Ch 143
Trespassing
Ch 148
Vehicles and Traffic
Ch 153
Water and Sewers
Ch 160
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 135
Taxation
[HISTORY: Adopted by the City Council of the City of Galax as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Enterprise Zone — See Ch.
53
.
Licensing — See Ch.
86
.
Tax exemptions — See Ch.
137
.
Article I
Bank Franchise Tax
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§ 135-1
Definitions.
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§ 135-2
Imposition of tax; apportionment for branches.
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§ 135-3
Filing of return; payment of taxes.
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§ 135-4
Violations and penalties.
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Article II
Delinquent Taxes
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§ 135-5
Penalty upon failure to pay.
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§ 135-6
Interest rate.
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§ 135-7
Statutory authority.
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Article III
Utility Consumer Tax
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§ 135-8
Definitions.
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§ 135-9
Electric utility consumer tax.
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§ 135-10
Violations and penalties.
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§ 135-11
through § 135-17. (Reserved)
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Article IV
(Reserved)
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§ 135-18
through § 135-22. (Reserved)
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Article V
Meals Tax
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§ 135-23
Definitions.
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§ 135-24
Levy of tax.
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§ 135-25
Collection of tax.
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§ 135-26
Collection in trust.
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§ 135-27
Exemptions; limits on application.
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§ 135-28
Gratuities and service charges.
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§ 135-29
Report of taxes collected; remittance; preservation of records.
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§ 135-30
Violations and penalties.
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§ 135-31
through § 135-38. (Reserved)
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Article VI
E-911 Tax
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§ 135-39
Imposition of tax.
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§ 135-40
Payment and collection of tax.
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§ 135-41
Records.
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§ 135-42
Exemptions.
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§ 135-43
Violations and penalties.
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§ 135-44
Twin County E-911 Regional Commission.
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§ 135-45
through § 135-49. (Reserved)
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Article VII
Transient Room Rental Tax
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§ 135-50
Definitions.
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§ 135-51
Levy and amount.
chevron_right
§ 135-52
Collection.
chevron_right
§ 135-53
Reports required; remittance procedure.
chevron_right
§ 135-54
Penalties for late payment.
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§ 135-55
Failure to collect or to make report; assessment by Director of Finance.
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§ 135-56
Records required.
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§ 135-57
Violations; penalties.
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Article VIII
Personal Property Tax Relief
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§ 135-58
Purpose; definitions; relation to other ordinances.
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§ 135-59
Method of computing and reflecting tax relief.
chevron_right
§ 135-60
Allocation of relief among taxpayers.
chevron_right
§ 135-61
Transitional provisions.
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§ 135-62
Effective date.
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Article IX
General Retail Sales Tax
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§ 135-63
Levy of tax.
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§ 135-64
Administration and collection.
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§ 135-65
Effective date.
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