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Mathews County, VA
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2023-08-22
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The Code
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Chapter 145 Taxation
The Code
Ch 1
General Provisions
Ch 6
Animals
Ch 8
Boards, Committees, Commissions and Authorities
Ch 15
Boating
Ch 20
Building Construction
Ch 24
Cable Television
Ch 30
Curfew
Ch 35
Dance Halls
Ch 44
Election District
Ch 50
Erosion and Sediment Control
Ch 58
Fees
Ch 61
Fires, Outdoor
Ch 63
Floodplain Management
Ch 67
Food Establishments
Ch 86
Litter Control and Public Nuisance
Ch 93
Noise
Ch 99
Officers and Employees
Ch 101
Official Safety Program
Ch 109
Parks and Recreation
Ch 122
Sand Dunes
Ch 125
Sanitary District
Ch 130
Sewage Disposal Systems
Ch 136
Street Names and Building Numbers
Ch 140
Subdivision of Land
Ch 145
Taxation
Ch 145 Art I
Recordation Tax
§ 145-1
Tax imposed.
§ 145-2
Collection of tax.
Ch 145 Art II
Household Goods and Personal Effects Exemption
§ 145-3
Exemption granted.
Ch 145 Art III
Sales Tax
§ 145-4
Tax imposed.
§ 145-5
Administration and collection.
§ 145-6
Copy to be filed with State Tax Commissioner.
Ch 145 Art IV
Use Tax
§ 145-7
Tax imposed.
§ 145-8
Copy to be filed with State Tax Commissioner.
Ch 145 Art V
Bank Franchise Tax
§ 145-9
Title.
§ 145-10
Definitions.
§ 145-11
Imposition of tax.
§ 145-12
Filing of return and payment of tax.
§ 145-13
Violations and penalties.
Ch 145 Art VI
Tangible Personal Property, Machinery and Tools and Merchants' Capital Tax
§ 145-14
Definitions.
§ 145-15
Statutory authority; purpose.
§ 145-16
Filing of return required; exemptions.
§ 145-17
Failure to file return; penalties.
Ch 145 Art VIA
Implementation of Changes to Personal Property Tax Relief Act
§ 145-17.1
Purpose; definitions; relation to other ordinances.
§ 145-17.2
Method of computing and reflecting tax relief.
§ 145-17.3
Allocation of relief among taxpayers.
§ 145-17.4
Transitional provisions.
Ch 145 Art VIB
Proration of Personal Property Tax
§ 145-17.5
Proration of personal property tax.
Ch 145 Art VII
Tax Relief for Elderly and Disabled Persons
§ 145-18
Purpose.
§ 145-19
Statutory authority.
§ 145-20
Title.
§ 145-21
Definitions.
§ 145-22
Exemption granted; qualifications.
§ 145-22.1
Effect of residency in hospital, nursing home, or other care facility.
§ 145-23
Application for exemption.
§ 145-24
Change in application.
§ 145-25
Approval or disapproval of application.
§ 145-26
Penalty for false statement.
Ch 145 Art VIII
Delinquent Tax Penalty
§ 145-27
Purpose.
§ 145-28
Statutory authority.
§ 145-29
Title.
§ 145-30
Definitions.
§ 145-31
Penalties and interest.
§ 145-31.1
Payment of administrative fees.
Ch 145 Art IX
Electric Utility Tax
§ 145-32
Purpose.
§ 145-33
Statutory authority.
§ 145-34
Title.
§ 145-35
Definitions.
§ 145-36
Tax imposed; administration.
§ 145-37
Penalties; enforcement; disbursement of fines.
Ch 145 Art X
Motor Vehicle Registration Fee
§ 145-38
Purpose.
§ 145-39
Statutory authority.
§ 145-40
Title.
§ 145-41
Definitions.
§ 145-42
License registration fee required; exemptions.
§ 145-43
Amount of fee for motor vehicles and motorcycles; payment and billing.
§ 145-44
Antique motor vehicles.
§ 145-45
Disposition of fees.
§ 145-46
Limitations.
§ 145-47
Vehicle registration fee year.
§ 145-48
Transfer of license registration fees; refunds.
§ 145-49
Collection.
§ 145-50
Violations and penalties.
§ 145-51
Disbursement of fines.
§ 145-52
(Reserved)
§ 145-53
(Reserved)
Ch 145 Art XI
Business, Professional and Occupational License Tax
§ 145-54
Applicability.
§ 145-55
Definitions.
§ 145-56
License procedures.
§ 145-57
Situs of gross receipts.
§ 145-58
Limitations and extensions.
§ 145-59
Appeals and rulings.
§ 145-60
Records and audits.
§ 145-61
Proration of tax.
§ 145-62
Tax on beginners.
§ 145-63
Estimates.
§ 145-64
Under and over estimates.
§ 145-65
Exclusions and deductions from gross receipts.
§ 145-66
Rates of license taxes.
§ 145-67
Violations and penalties.
§ 145-68
Denial of application for failure to pay obligations to County.
§ 145-69
Effect on statutory requirements.
§ 145-70
Duties of Commissioner of the Revenue.
§ 145-71
Title.
Ch 145 Art XII
Telecommunication Service Consumers Tax
§ 145-72
Definitions.
§ 145-73
Utility service tax levied; amount; exclusions; local tax for E-911.
§ 145-74
Applicability to telephone service.
§ 145-75
Exemptions.
§ 145-76
Duty of purchaser to pay.
§ 145-77
Duty of seller to collect, report and remit.
§ 145-78
Seller's records.
§ 145-79
Disposition of revenues derived from tax.
§ 145-80
Violations and penalties.
Ch 145 Art XIII
Real Estate Taxation
§ 145-81
Time of payment.
§ 145-82
Penalty for delinquent taxes.
§ 145-83
Interest.
§ 145-84
Time of enforcement.
§ 145-85
Assessment of new buildings and computation of tax thereon.
§ 145-86
Duty of assessment and collection officials.
§ 145-87
Effective date.
Ch 145 Art XIV
Exemptions for Certain Nonprofit Organizations
§ 145-88
Tax exemptions.
Ch 145 Art XV
Tax on Prepared Food and Beverages
§ 145-89
Definitions.
§ 145-90
Levy of tax; amount.
§ 145-91
Exemptions.
§ 145-92
Payment and collection of tax.
§ 145-93
Reports and remittances generally.
§ 145-94
Preservation of records.
§ 145-95
Advertising payment or absorption of tax prohibited.
§ 145-96
Tips and service charges.
§ 145-97
Duty of seller when going out of business.
§ 145-98
Enforcement; duty of Commissioner of the Revenue.
§ 145-99
Procedure upon failure to collect, report, etc.
§ 145-100
Duty of Treasurer.
§ 145-101
Penalty of late remittance or false return.
§ 145-102
Violations of article.
§ 145-103
Commission for collection.
§ 145-104
Use of revenues.
Ch 145 Art XVI
Transient Occupancy Tax
§ 145-105
Short title.
§ 145-106
Definitions.
§ 145-107
Tax levied.
§ 145-108
Exemptions from tax.
§ 145-109
Collection procedure.
§ 145-110
Reports and remittance of tax collected.
§ 145-111
Interest and penalties upon failure or refusal to remit tax.
§ 145-112
Failure or refusal to collect and report tax.
§ 145-113
Records to be kept for collection and payment of tax.
§ 145-114
Tax immediately due and payable upon cessation of business.
§ 145-115
Violations and penalties.
§ 145-116
Severability.
Ch 158
Vehicles and Traffic
Ch 163
Water Conservation
Ch 166
Wetlands
Ch 175
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 145
Taxation
[HISTORY: Adopted by the Board of Supervisors of Mathews County as indicated in article histories. Amendments noted where applicable.]
Article I
Recordation Tax
chevron_right
§ 145-1
Tax imposed.
chevron_right
§ 145-2
Collection of tax.
chevron_right
Article II
Household Goods and Personal Effects Exemption
chevron_right
§ 145-3
Exemption granted.
chevron_right
Article III
Sales Tax
chevron_right
§ 145-4
Tax imposed.
chevron_right
§ 145-5
Administration and collection.
chevron_right
§ 145-6
Copy to be filed with State Tax Commissioner.
chevron_right
Article IV
Use Tax
chevron_right
§ 145-7
Tax imposed.
chevron_right
§ 145-8
Copy to be filed with State Tax Commissioner.
chevron_right
Article V
Bank Franchise Tax
chevron_right
§ 145-9
Title.
chevron_right
§ 145-10
Definitions.
chevron_right
§ 145-11
Imposition of tax.
chevron_right
§ 145-12
Filing of return and payment of tax.
chevron_right
§ 145-13
Violations and penalties.
chevron_right
Article VI
Tangible Personal Property, Machinery and Tools and Merchants' Capital Tax
chevron_right
§ 145-14
Definitions.
chevron_right
§ 145-15
Statutory authority; purpose.
chevron_right
§ 145-16
Filing of return required; exemptions.
chevron_right
§ 145-17
Failure to file return; penalties.
chevron_right
Article VIA
Implementation of Changes to Personal Property Tax Relief Act
chevron_right
§ 145-17.1
Purpose; definitions; relation to other ordinances.
chevron_right
§ 145-17.2
Method of computing and reflecting tax relief.
chevron_right
§ 145-17.3
Allocation of relief among taxpayers.
chevron_right
§ 145-17.4
Transitional provisions.
chevron_right
Article VIB
Proration of Personal Property Tax
chevron_right
§ 145-17.5
Proration of personal property tax.
chevron_right
Article VII
Tax Relief for Elderly and Disabled Persons
chevron_right
§ 145-18
Purpose.
chevron_right
§ 145-19
Statutory authority.
chevron_right
§ 145-20
Title.
chevron_right
§ 145-21
Definitions.
chevron_right
§ 145-22
Exemption granted; qualifications.
chevron_right
§ 145-22.1
Effect of residency in hospital, nursing home, or other care facility.
chevron_right
§ 145-23
Application for exemption.
chevron_right
§ 145-24
Change in application.
chevron_right
§ 145-25
Approval or disapproval of application.
chevron_right
§ 145-26
Penalty for false statement.
chevron_right
Article VIII
Delinquent Tax Penalty
chevron_right
§ 145-27
Purpose.
chevron_right
§ 145-28
Statutory authority.
chevron_right
§ 145-29
Title.
chevron_right
§ 145-30
Definitions.
chevron_right
§ 145-31
Penalties and interest.
chevron_right
§ 145-31.1
Payment of administrative fees.
chevron_right
Article IX
Electric Utility Tax
chevron_right
§ 145-32
Purpose.
chevron_right
§ 145-33
Statutory authority.
chevron_right
§ 145-34
Title.
chevron_right
§ 145-35
Definitions.
chevron_right
§ 145-36
Tax imposed; administration.
chevron_right
§ 145-37
Penalties; enforcement; disbursement of fines.
chevron_right
Article X
Motor Vehicle Registration Fee
chevron_right
§ 145-38
Purpose.
chevron_right
§ 145-39
Statutory authority.
chevron_right
§ 145-40
Title.
chevron_right
§ 145-41
Definitions.
chevron_right
§ 145-42
License registration fee required; exemptions.
chevron_right
§ 145-43
Amount of fee for motor vehicles and motorcycles; payment and billing.
chevron_right
§ 145-44
Antique motor vehicles.
chevron_right
§ 145-45
Disposition of fees.
chevron_right
§ 145-46
Limitations.
chevron_right
§ 145-47
Vehicle registration fee year.
chevron_right
§ 145-48
Transfer of license registration fees; refunds.
chevron_right
§ 145-49
Collection.
chevron_right
§ 145-50
Violations and penalties.
chevron_right
§ 145-51
Disbursement of fines.
chevron_right
§ 145-52
(Reserved)
chevron_right
§ 145-53
(Reserved)
chevron_right
Article XI
Business, Professional and Occupational License Tax
chevron_right
§ 145-54
Applicability.
chevron_right
§ 145-55
Definitions.
chevron_right
§ 145-56
License procedures.
chevron_right
§ 145-57
Situs of gross receipts.
chevron_right
§ 145-58
Limitations and extensions.
chevron_right
§ 145-59
Appeals and rulings.
chevron_right
§ 145-60
Records and audits.
chevron_right
§ 145-61
Proration of tax.
chevron_right
§ 145-62
Tax on beginners.
chevron_right
§ 145-63
Estimates.
chevron_right
§ 145-64
Under and over estimates.
chevron_right
§ 145-65
Exclusions and deductions from gross receipts.
chevron_right
§ 145-66
Rates of license taxes.
chevron_right
§ 145-67
Violations and penalties.
chevron_right
§ 145-68
Denial of application for failure to pay obligations to County.
chevron_right
§ 145-69
Effect on statutory requirements.
chevron_right
§ 145-70
Duties of Commissioner of the Revenue.
chevron_right
§ 145-71
Title.
chevron_right
Article XII
Telecommunication Service Consumers Tax
chevron_right
§ 145-72
Definitions.
chevron_right
§ 145-73
Utility service tax levied; amount; exclusions; local tax for E-911.
chevron_right
§ 145-74
Applicability to telephone service.
chevron_right
§ 145-75
Exemptions.
chevron_right
§ 145-76
Duty of purchaser to pay.
chevron_right
§ 145-77
Duty of seller to collect, report and remit.
chevron_right
§ 145-78
Seller's records.
chevron_right
§ 145-79
Disposition of revenues derived from tax.
chevron_right
§ 145-80
Violations and penalties.
chevron_right
Article XIII
Real Estate Taxation
chevron_right
§ 145-81
Time of payment.
chevron_right
§ 145-82
Penalty for delinquent taxes.
chevron_right
§ 145-83
Interest.
chevron_right
§ 145-84
Time of enforcement.
chevron_right
§ 145-85
Assessment of new buildings and computation of tax thereon.
chevron_right
§ 145-86
Duty of assessment and collection officials.
chevron_right
§ 145-87
Effective date.
chevron_right
Article XIV
Exemptions for Certain Nonprofit Organizations
chevron_right
§ 145-88
Tax exemptions.
chevron_right
Article XV
Tax on Prepared Food and Beverages
chevron_right
§ 145-89
Definitions.
chevron_right
§ 145-90
Levy of tax; amount.
chevron_right
§ 145-91
Exemptions.
chevron_right
§ 145-92
Payment and collection of tax.
chevron_right
§ 145-93
Reports and remittances generally.
chevron_right
§ 145-94
Preservation of records.
chevron_right
§ 145-95
Advertising payment or absorption of tax prohibited.
chevron_right
§ 145-96
Tips and service charges.
chevron_right
§ 145-97
Duty of seller when going out of business.
chevron_right
§ 145-98
Enforcement; duty of Commissioner of the Revenue.
chevron_right
§ 145-99
Procedure upon failure to collect, report, etc.
chevron_right
§ 145-100
Duty of Treasurer.
chevron_right
§ 145-101
Penalty of late remittance or false return.
chevron_right
§ 145-102
Violations of article.
chevron_right
§ 145-103
Commission for collection.
chevron_right
§ 145-104
Use of revenues.
chevron_right
Article XVI
Transient Occupancy Tax
chevron_right
§ 145-105
Short title.
chevron_right
§ 145-106
Definitions.
chevron_right
§ 145-107
Tax levied.
chevron_right
§ 145-108
Exemptions from tax.
chevron_right
§ 145-109
Collection procedure.
chevron_right
§ 145-110
Reports and remittance of tax collected.
chevron_right
§ 145-111
Interest and penalties upon failure or refusal to remit tax.
chevron_right
§ 145-112
Failure or refusal to collect and report tax.
chevron_right
§ 145-113
Records to be kept for collection and payment of tax.
chevron_right
§ 145-114
Tax immediately due and payable upon cessation of business.
chevron_right
§ 145-115
Violations and penalties.
chevron_right
§ 145-116
Severability.
chevron_right