home
Home
code
Code
Code
Index
law
Laws (0)
New Laws (0)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Frederick County, VA
chevron_right
2024-07-10
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 155 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 7
Elections
Ch 14
Ordinances
Ch 17
Parks and Recreation Department and Commission
Ch 19
Personnel Policies
Ch 21
Planning Commission
Ch 33
Supervisors, Board of
Part II: General Legislation
Ch 45
Air Pollution and Open Burning
Ch 48
Animals and Fowl
Ch 50
Biosolids
Ch 52
Building Construction
Ch 54
Building Maintenance
Ch 56
Buildings, Numbering of; Roads, Naming of
Ch 61
Cable Franchise
Ch 65
Checks, Fraudulent
Ch 68
Conservation Easement Program
Ch 72
Disorderly Conduct
Ch 75
Drought Response and Contingency Plan
Ch 79
(Reserved)
Ch 86
(Reserved)
Ch 89
Fire and Rescue Services
Ch 90
Fire Prevention and Protection
Ch 97
Historic Preservation
Ch 104
(Reserved)
Ch 112
(Reserved)
Ch 118
Noise
Ch 122
Nuisances
Ch 130
(Reserved)
Ch 139
Sales
Ch 142
Solid Waste
Ch 143
Stormwater/Erosion and Sediment Control
Ch 144
Subdivision of Land
Ch 149
Sunday Closings
Ch 152
Swimming Pools
Ch 155
Taxation
Ch 155 Art I
General Provisions
§ 155-1
Equipment and facilities exempt from local taxation.
§ 155-2
Establishing the time of collection for real estate taxes and personal property taxes.
§ 155-3
Tax returns; failure to file.
§ 155-4
Penalty for late payment.
§ 155-4.1
Fee for delinquent taxes.
§ 155-5
Farm animals and equipment exempt from personal property taxation.
§ 155-6
Interest on delinquent taxes.
§ 155-6.1
Interest on overpayments.
§ 155-7
Interest on delinquent landfill accounts.
§ 155-8
Payment of taxes and other fees by credit card; service charge.
Ch 155 Art II
Special Assessments for Agricultural, Horticultural, Forest or Open Space Real Estate
§ 155-9
Findings.
§ 155-10
Eligibility for special assessments; applications; revalidations.
§ 155-11
Determinations of Commissioner of Revenue.
§ 155-12
Recording of real estate values.
§ 155-13
Rollback tax imposed.
§ 155-14
Changes in status.
§ 155-15
Applicability of statutory provisions.
Ch 155 Art III
Senior Citizens and Disabled Persons Exemption and Deferral
§ 155-16
Definitions and word usage.
§ 155-17
Purpose.
§ 155-18
Qualifications for exemption.
§ 155-19
Application for exemption; investigation of affidavit or written statement.
§ 155-20
Calculation of amount of exemption.
§ 155-20.1
Deferral.
§ 155-21
Changes in status.
§ 155-22
Filing false claims.
Ch 155 Art IIIA
Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
§ 155-22.1
Definitions and word usage.
§ 155-22.2
Exemption.
§ 155-22.3
Application for exemption.
§ 155-22.4
Absence from residence.
Ch 155 Art IV
Personal Property Taxes
§ 155-23
Statutory provisions adopted by reference.
§ 155-23.1
Vehicle tax relief.
§ 155-24
Classification for local taxation; assessment.
§ 155-25
Penalty and interest.
§ 155-26
Exemptions.
§ 155-26.1
Proration of tax on motor vehicles.
Ch 155 Art V
Recordation Tax
§ 155-27
Tax imposed.
§ 155-28
Duties of Clerk of Circuit Court; compensation.
Ch 155 Art VI
Probate of Wills; Grants of Administration; Lists of Heirs; Affidavits Relating to Real Estate of Intestate Decedents
§ 155-29
Tax or fee imposed.
§ 155-30
Disposition of taxes collected.
Ch 155 Art VII
Retail Sales Tax
§ 155-31
Tax imposed; additional regulations.
§ 155-32
Administration and collection.
Ch 155 Art VIII
Tax on Purchasers of Utility Service
§ 155-33
Definitions.
§ 155-34
Tax imposed.
§ 155-35
Local user fee.
§ 155-36
Duties of seller.
§ 155-37
Records to be kept by sellers; violations and penalties.
§ 155-38
Exemptions.
Ch 155 Art IX
Assessment for Law Library
§ 155-39
Assessment imposed.
§ 155-40
Purpose.
§ 155-41
Exceptions.
§ 155-42
Collection.
§ 155-43
Disbursement of funds collected.
§ 155-44
Contributions.
Ch 155 Art X
Processing Fee on Certain Individuals
§ 155-45
Fee imposed following conviction; collection; use.
Ch 155 Art XI
Assessment of Court Costs for Courthouse Security
§ 155-46
Fee imposed; collection; use.
Ch 155 Art XII
Assessment for Electronic Summons System
§ 155-47
Assessment of costs in criminal and traffic cases for electronic summons system.
Ch 155 Art XIII
Public Sale of Unclaimed Personal Property
§ 155-48
Definitions.
§ 155-49
Sale by Sheriff; notice of sale.
Ch 155 Art XIV
Transient Occupancy Tax
§ 155-50
Definitions.
§ 155-51
Tax imposed.
§ 155-52
Exemptions.
§ 155-53
Collection.
§ 155-54
Collections in trust for County.
§ 155-55
Required reports; remittances.
§ 155-56
Powers and duties of Commissioner of Revenue.
§ 155-57
Penalty and interest.
§ 155-58
Failure to collect or remit tax.
§ 155-59
Preservation of records; examination.
§ 155-60
Persons going out of business.
§ 155-61
Enforcement.
§ 155-62
Violations and penalties.
Ch 155 Art XV
Assessment and Equalization of Real Estate; Board of Equalization; Appeals
§ 155-63
Assessment and equalization of real estate.
§ 155-64
Supplemental assessment of new buildings substantially completed.
§ 155-65
Damaged or destroyed buildings.
§ 155-66
Board of Equalization.
§ 155-67
Appeals of assessments.
Ch 155 Art XVI
Business License Provisions
§ 155-68
Overriding conflicting ordinances.
§ 155-69
Definitions.
§ 155-70
Purpose.
§ 155-71
License deemed personal privilege.
§ 155-72
Applicability.
§ 155-73
License requirement.
§ 155-74
Levying of annual license taxes.
§ 155-75
New businesses and filing deadlines.
§ 155-76
License application.
§ 155-77
Compliance with zoning regulations.
§ 155-78
Payment; delinquent payments; late filing; grace period.
§ 155-79
Situs of gross receipts.
§ 155-80
Limitations and extensions.
§ 155-81
Appeals and rulings.
§ 155-82
Recordkeeping and audits.
§ 155-83
Gross receipts; exclusions and deductions from gross receipts.
§ 155-84
Persons separately licensed.
§ 155-85
Proration of tax.
§ 155-86
Transfer of license.
§ 155-87
Evidence of business.
§ 155-88
Assessment of omitted license taxes.
§ 155-89
Refund of license taxes.
§ 155-90
Merchants going out of business.
§ 155-91
Acts of General Assembly.
§ 155-92
Exemption.
§ 155-93
Enforcement.
§ 155-94
Construal of provisions.
§ 155-95
Minimum tax on classified business and occupations.
§ 155-96
License fee and tax.
§ 155-97
Amusement machine operators.
§ 155-98
Carnivals, circuses and trained animal shows.
§ 155-99
Fortunetellers.
§ 155-100
Itinerant and distressed merchandise vendors.
§ 155-101
Junk dealers.
§ 155-102
Pawnbrokers.
§ 155-103
Peddlers.
§ 155-104
Public utilities.
§ 155-105
Claim adjusters.
§ 155-106
Auction sales.
§ 155-107
Gasoline and oil sale and distribution.
§ 155-108
Milk bottling plants; milk distributors.
§ 155-109
Bank franchise tax.
§ 155-110
Violations and penalties.
§ 155-111
Precious metals dealers.
§ 155-112
Flea markets.
§ 155-113
Contractor to provide list of subcontractors.
Ch 155 Art XVII
(Reserved)
§ 155-114
(Reserved)
Ch 155 Art XVIII
(Reserved)
§ 155-115
through § 155-116. (Reserved)
Ch 155 Art XIX
Meals Tax
§ 155-117
Definitions and word usage.
§ 155-118
Tax imposed.
§ 155-119
Payment and collection of tax.
§ 155-120
Collections in trust for County.
§ 155-121
Required reports; remittances.
§ 155-122
Penalty and interest for failure to pay meals tax when due.
§ 155-123
Failure to collect or remit tax.
§ 155-124
Preservation of records.
§ 155-125
Persons going out of business.
§ 155-126
Advertising payment or absorption of tax unlawful.
§ 155-127
Tips and service charges.
§ 155-128
Exemptions.
§ 155-129
Enforcement.
§ 155-130
Violations and penalties.
Ch 155 Art XX
Assessment for Courthouse Construction, Renovation and Maintenance
§ 155-131
Assessment imposed.
§ 155-131.1
Supplemental assessment imposed.
§ 155-132
Purpose.
§ 155-133
Exceptions.
§ 155-134
Collection.
Ch 155 Art XXI
Refund of Local Taxes
§ 155-135
Adoption of statutory provisions by reference.
§ 155-136
Refunds.
Ch 155 Art XXII
Assessment for Streetlights
§ 155-137
Assessment imposed.
§ 155-137.1
Oakdale Crossing Streetlight Service District.
§ 155-137.2
Assessment for maintenance of Oakdale Crossing Streetlight Service District.
Ch 155 Art XXIII
Real Estate Tax Separation
§ 155-138
Purchase of portion of a tract of real estate; release of lien upon payment of delinquent taxes.
Ch 155 Art XXIV
Technology Zone
§ 155-139
Purpose.
§ 155-140
Administration.
§ 155-141
Definitions.
§ 155-142
Boundaries.
§ 155-143
Taxes eligible for rebate.
§ 155-144
Taxes eligible for exemption.
§ 155-145
Amount of rebate or exemption.
§ 155-146
Procedure for rebate or exemption.
§ 155-147
Applicability of rebate of land development fees.
§ 155-148
Building permit fees.
§ 155-149
Zoning fees.
§ 155-150
Subdivision fees.
§ 155-151
Nonwaiver of other requirements.
§ 155-152
Education and promotion.
Ch 155 Art XXV
Exemption for Nonprofit Organizations
§ 155-153
Property exempted from taxation by designation.
§ 155-154
(Reserved)
Ch 155 Art XXVI
Short-Term Rental Property Tax
§ 155-155
Definitions; imposition and collection of tax; registration.
Ch 158
Vehicles and Traffic
Ch 161
Sewage Disposal and Sewers
Ch 165
Zoning
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 155
Taxation
[HISTORY: Adopted by the Board of Supervisors of the County of Frederick as indicated in article histories. Amendments noted where applicable.]
Article I
General Provisions
chevron_right
§ 155-1
Equipment and facilities exempt from local taxation.
chevron_right
§ 155-2
Establishing the time of collection for real estate taxes and personal property taxes.
chevron_right
§ 155-3
Tax returns; failure to file.
chevron_right
§ 155-4
Penalty for late payment.
chevron_right
§ 155-4.1
Fee for delinquent taxes.
chevron_right
§ 155-5
Farm animals and equipment exempt from personal property taxation.
chevron_right
§ 155-6
Interest on delinquent taxes.
chevron_right
§ 155-6.1
Interest on overpayments.
chevron_right
§ 155-7
Interest on delinquent landfill accounts.
chevron_right
§ 155-8
Payment of taxes and other fees by credit card; service charge.
chevron_right
Article II
Special Assessments for Agricultural, Horticultural, Forest or Open Space Real Estate
chevron_right
§ 155-9
Findings.
chevron_right
§ 155-10
Eligibility for special assessments; applications; revalidations.
chevron_right
§ 155-11
Determinations of Commissioner of Revenue.
chevron_right
§ 155-12
Recording of real estate values.
chevron_right
§ 155-13
Rollback tax imposed.
chevron_right
§ 155-14
Changes in status.
chevron_right
§ 155-15
Applicability of statutory provisions.
chevron_right
Article III
Senior Citizens and Disabled Persons Exemption and Deferral
chevron_right
§ 155-16
Definitions and word usage.
chevron_right
§ 155-17
Purpose.
chevron_right
§ 155-18
Qualifications for exemption.
chevron_right
§ 155-19
Application for exemption; investigation of affidavit or written statement.
chevron_right
§ 155-20
Calculation of amount of exemption.
chevron_right
§ 155-20.1
Deferral.
chevron_right
§ 155-21
Changes in status.
chevron_right
§ 155-22
Filing false claims.
chevron_right
Article IIIA
Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
chevron_right
§ 155-22.1
Definitions and word usage.
chevron_right
§ 155-22.2
Exemption.
chevron_right
§ 155-22.3
Application for exemption.
chevron_right
§ 155-22.4
Absence from residence.
chevron_right
Article IV
Personal Property Taxes
chevron_right
§ 155-23
Statutory provisions adopted by reference.
chevron_right
§ 155-23.1
Vehicle tax relief.
chevron_right
§ 155-24
Classification for local taxation; assessment.
chevron_right
§ 155-25
Penalty and interest.
chevron_right
§ 155-26
Exemptions.
chevron_right
§ 155-26.1
Proration of tax on motor vehicles.
chevron_right
Article V
Recordation Tax
chevron_right
§ 155-27
Tax imposed.
chevron_right
§ 155-28
Duties of Clerk of Circuit Court; compensation.
chevron_right
Article VI
Probate of Wills; Grants of Administration; Lists of Heirs; Affidavits Relating to Real Estate of Intestate Decedents
chevron_right
§ 155-29
Tax or fee imposed.
chevron_right
§ 155-30
Disposition of taxes collected.
chevron_right
Article VII
Retail Sales Tax
chevron_right
§ 155-31
Tax imposed; additional regulations.
chevron_right
§ 155-32
Administration and collection.
chevron_right
Article VIII
Tax on Purchasers of Utility Service
chevron_right
§ 155-33
Definitions.
chevron_right
§ 155-34
Tax imposed.
chevron_right
§ 155-35
Local user fee.
chevron_right
§ 155-36
Duties of seller.
chevron_right
§ 155-37
Records to be kept by sellers; violations and penalties.
chevron_right
§ 155-38
Exemptions.
chevron_right
Article IX
Assessment for Law Library
chevron_right
§ 155-39
Assessment imposed.
chevron_right
§ 155-40
Purpose.
chevron_right
§ 155-41
Exceptions.
chevron_right
§ 155-42
Collection.
chevron_right
§ 155-43
Disbursement of funds collected.
chevron_right
§ 155-44
Contributions.
chevron_right
Article X
Processing Fee on Certain Individuals
chevron_right
§ 155-45
Fee imposed following conviction; collection; use.
chevron_right
Article XI
Assessment of Court Costs for Courthouse Security
chevron_right
§ 155-46
Fee imposed; collection; use.
chevron_right
Article XII
Assessment for Electronic Summons System
chevron_right
§ 155-47
Assessment of costs in criminal and traffic cases for electronic summons system.
chevron_right
Article XIII
Public Sale of Unclaimed Personal Property
chevron_right
§ 155-48
Definitions.
chevron_right
§ 155-49
Sale by Sheriff; notice of sale.
chevron_right
Article XIV
Transient Occupancy Tax
chevron_right
§ 155-50
Definitions.
chevron_right
§ 155-51
Tax imposed.
chevron_right
§ 155-52
Exemptions.
chevron_right
§ 155-53
Collection.
chevron_right
§ 155-54
Collections in trust for County.
chevron_right
§ 155-55
Required reports; remittances.
chevron_right
§ 155-56
Powers and duties of Commissioner of Revenue.
chevron_right
§ 155-57
Penalty and interest.
chevron_right
§ 155-58
Failure to collect or remit tax.
chevron_right
§ 155-59
Preservation of records; examination.
chevron_right
§ 155-60
Persons going out of business.
chevron_right
§ 155-61
Enforcement.
chevron_right
§ 155-62
Violations and penalties.
chevron_right
Article XV
Assessment and Equalization of Real Estate; Board of Equalization; Appeals
chevron_right
§ 155-63
Assessment and equalization of real estate.
chevron_right
§ 155-64
Supplemental assessment of new buildings substantially completed.
chevron_right
§ 155-65
Damaged or destroyed buildings.
chevron_right
§ 155-66
Board of Equalization.
chevron_right
§ 155-67
Appeals of assessments.
chevron_right
Article XVI
Business License Provisions
chevron_right
§ 155-68
Overriding conflicting ordinances.
chevron_right
§ 155-69
Definitions.
chevron_right
§ 155-70
Purpose.
chevron_right
§ 155-71
License deemed personal privilege.
chevron_right
§ 155-72
Applicability.
chevron_right
§ 155-73
License requirement.
chevron_right
§ 155-74
Levying of annual license taxes.
chevron_right
§ 155-75
New businesses and filing deadlines.
chevron_right
§ 155-76
License application.
chevron_right
§ 155-77
Compliance with zoning regulations.
chevron_right
§ 155-78
Payment; delinquent payments; late filing; grace period.
chevron_right
§ 155-79
Situs of gross receipts.
chevron_right
§ 155-80
Limitations and extensions.
chevron_right
§ 155-81
Appeals and rulings.
chevron_right
§ 155-82
Recordkeeping and audits.
chevron_right
§ 155-83
Gross receipts; exclusions and deductions from gross receipts.
chevron_right
§ 155-84
Persons separately licensed.
chevron_right
§ 155-85
Proration of tax.
chevron_right
§ 155-86
Transfer of license.
chevron_right
§ 155-87
Evidence of business.
chevron_right
§ 155-88
Assessment of omitted license taxes.
chevron_right
§ 155-89
Refund of license taxes.
chevron_right
§ 155-90
Merchants going out of business.
chevron_right
§ 155-91
Acts of General Assembly.
chevron_right
§ 155-92
Exemption.
chevron_right
§ 155-93
Enforcement.
chevron_right
§ 155-94
Construal of provisions.
chevron_right
§ 155-95
Minimum tax on classified business and occupations.
chevron_right
§ 155-96
License fee and tax.
chevron_right
§ 155-97
Amusement machine operators.
chevron_right
§ 155-98
Carnivals, circuses and trained animal shows.
chevron_right
§ 155-99
Fortunetellers.
chevron_right
§ 155-100
Itinerant and distressed merchandise vendors.
chevron_right
§ 155-101
Junk dealers.
chevron_right
§ 155-102
Pawnbrokers.
chevron_right
§ 155-103
Peddlers.
chevron_right
§ 155-104
Public utilities.
chevron_right
§ 155-105
Claim adjusters.
chevron_right
§ 155-106
Auction sales.
chevron_right
§ 155-107
Gasoline and oil sale and distribution.
chevron_right
§ 155-108
Milk bottling plants; milk distributors.
chevron_right
§ 155-109
Bank franchise tax.
chevron_right
§ 155-110
Violations and penalties.
chevron_right
§ 155-111
Precious metals dealers.
chevron_right
§ 155-112
Flea markets.
chevron_right
§ 155-113
Contractor to provide list of subcontractors.
chevron_right
Article XVII
(Reserved)
chevron_right
§ 155-114
(Reserved)
chevron_right
Article XVIII
(Reserved)
chevron_right
§ 155-115
through § 155-116. (Reserved)
chevron_right
Article XIX
Meals Tax
chevron_right
§ 155-117
Definitions and word usage.
chevron_right
§ 155-118
Tax imposed.
chevron_right
§ 155-119
Payment and collection of tax.
chevron_right
§ 155-120
Collections in trust for County.
chevron_right
§ 155-121
Required reports; remittances.
chevron_right
§ 155-122
Penalty and interest for failure to pay meals tax when due.
chevron_right
§ 155-123
Failure to collect or remit tax.
chevron_right
§ 155-124
Preservation of records.
chevron_right
§ 155-125
Persons going out of business.
chevron_right
§ 155-126
Advertising payment or absorption of tax unlawful.
chevron_right
§ 155-127
Tips and service charges.
chevron_right
§ 155-128
Exemptions.
chevron_right
§ 155-129
Enforcement.
chevron_right
§ 155-130
Violations and penalties.
chevron_right
Article XX
Assessment for Courthouse Construction, Renovation and Maintenance
chevron_right
§ 155-131
Assessment imposed.
chevron_right
§ 155-131.1
Supplemental assessment imposed.
chevron_right
§ 155-132
Purpose.
chevron_right
§ 155-133
Exceptions.
chevron_right
§ 155-134
Collection.
chevron_right
Article XXI
Refund of Local Taxes
chevron_right
§ 155-135
Adoption of statutory provisions by reference.
chevron_right
§ 155-136
Refunds.
chevron_right
Article XXII
Assessment for Streetlights
chevron_right
§ 155-137
Assessment imposed.
chevron_right
§ 155-137.1
Oakdale Crossing Streetlight Service District.
chevron_right
§ 155-137.2
Assessment for maintenance of Oakdale Crossing Streetlight Service District.
chevron_right
Article XXIII
Real Estate Tax Separation
chevron_right
§ 155-138
Purchase of portion of a tract of real estate; release of lien upon payment of delinquent taxes.
chevron_right
Article XXIV
Technology Zone
chevron_right
§ 155-139
Purpose.
chevron_right
§ 155-140
Administration.
chevron_right
§ 155-141
Definitions.
chevron_right
§ 155-142
Boundaries.
chevron_right
§ 155-143
Taxes eligible for rebate.
chevron_right
§ 155-144
Taxes eligible for exemption.
chevron_right
§ 155-145
Amount of rebate or exemption.
chevron_right
§ 155-146
Procedure for rebate or exemption.
chevron_right
§ 155-147
Applicability of rebate of land development fees.
chevron_right
§ 155-148
Building permit fees.
chevron_right
§ 155-149
Zoning fees.
chevron_right
§ 155-150
Subdivision fees.
chevron_right
§ 155-151
Nonwaiver of other requirements.
chevron_right
§ 155-152
Education and promotion.
chevron_right
Article XXV
Exemption for Nonprofit Organizations
chevron_right
§ 155-153
Property exempted from taxation by designation.
chevron_right
§ 155-154
(Reserved)
chevron_right
Article XXVI
Short-Term Rental Property Tax
chevron_right
§ 155-155
Definitions; imposition and collection of tax; registration.
chevron_right