Rappahannock County, VA
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2023-10-02
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Part II, General Legislation
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Chapter 151 Taxation
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 4 County Workforce
- Ch 5 Rappahannock - Rapidan Division of Court Services
- Ch 11 (Reserved)
- Ch 15 Election Districts
- Ch 16 Elections
- Ch 18 Emergencies
- Ch 21 Fire Protection
- Ch 22 Fire Companies and Emergency Medical Services Agencies
- Ch 30 Meetings
- Ch 36 Personnel Policies
- Ch 40 Local Board of Social Services
- Ch 43 Purchasing
- Ch 47 Recreational Facilities Authority
- Ch 49 Schools
- Ch 51 (Reserved)
- Ch 57 Water and Sewer Authority
- Part II, General Legislation
- Ch 65 Animals
- Ch 68 Biosolids
- Ch 71 Building Construction
- Ch 74 Buildings, Unsafe
- Ch 78 Cable Television
- Ch 90 Discrimination
- Ch 95 Emergency Response
- Ch 98 Erosion and Sediment Control
- Ch 103 Fees
- Ch 107 (Reserved)
- Ch 109 Handguns
- Ch 111 Health
- Ch 117 Hunting
- Ch 123 Libraries
- Ch 139 (Reserved)
- Ch 143 Solid Waste
- Ch 145 (Reserved)
- Ch 147 Subdivision of Land
- Ch 151 Taxation
- Ch 151 Art I Wills and Administration Tax
- § 151-1 Recordation tax imposed.
- § 151-2 Collection.
- § 151-3 (Reserved)
- Ch 151 Art II Retail Sales Tax
- § 151-4 Tax imposed.
- § 151-5 Administration and collection.
- Ch 151 Art III Utility Taxes
- § 151-6 Tax on consumers of electricity pursuant to § 58.1-3814 F.1. of Code of Virginia.
- § 151-7 Tax on local telecommunications service pursuant to § 58.13812 of Code of Virginia.
- § 151-8 Exemptions.
- § 151-8.1 Definitions.
- § 151-8.2 Transition period.
- Ch 151 Art IV Use Tax
- § 151-9 Tax imposed.
- § 151-10 (Reserved)
- Ch 151 Art V Bank Stock Tax
- § 151-11 Tax imposed.
- Ch 151 Art VI Real Estate Tax
- § 151-12 Deadline for filing application to Board of Equalization.
- Ch 151 Art VII Land Use Value Assessment and Taxation
- § 151-13 Adoption of land use taxation.
- § 151-14 Definitions.
- § 151-15 Agricultural and forestal districts.
- § 151-16 Recreational activities.
- § 151-17 Property subject to special use permits.
- § 151-17.1 Qualification standards.
- § 151-17.2 Applications; fees.
- § 151-17.3 Annual revalidation; fee.
- § 151-17.4 Delinquent taxes.
- § 151-17.5 Valuation by Commissioner of Revenue.
- § 151-17.6 Area of property subject to use taxation.
- § 151-17.7 Change of use; roll-back taxes.
- § 151-17.8 Failure to report change in use; misstatement of facts.
- § 151-17.9 Conveyance of portion of parcel.
- § 151-17.10 Property in more than one county.
- § 151-17.11 Eminent domain.
- § 151-17.12 Applicability of Title 58.1.
- Ch 151 Art VIII Utility Receipts Tax
- § 151-18 Tax levied.
- § 151-19 Definitions.
- § 151-20 Time frame for assessments and payments.
- § 151-21 (Reserved)
- Ch 151 Art IX Emergency Telephone System Tax
- § 151-22 Findings.
- § 151-23 Tax imposed.
- § 151-24 Collection; compensation.
- § 151-25 Use of funds.
- § 151-26 Reduction of tax.
- Ch 151 Art X Motor Vehicle License Tax
- § 151-27 Imposition and situs of tax.
- § 151-28 Sticker or decal.
- § 151-29 Tax year.
- § 151-30 Amount of tax.
- § 151-31 Payment of tax in another jurisdiction.
- § 151-32 Determination of liability.
- § 151-33 Exemptions.
- § 151-34 Tax credit for active members of fire companies and emergency services agencies.
- § 151-35 Penalty for nonpayment.
- § 151-36 Effective date.
- § 151-37 through § 151-43. (Reserved)
- Ch 151 Art XI Redevelopment Areas, Conservation Areas and Rehabilitation
- § 151-44 Establishment of districts.
- § 151-45 Limitations on exemption.
- § 151-46 Application for exemption in designated district.
- § 151-47 Designated redevelopment areas, conservation areas and rehabilitation districts.
- Ch 151 Art XII Tax Relief for the Elderly and Disabled
- § 151-48 Establishment of program.
- § 151-49 Test 1: Qualifying Individual.
- § 151-50 Test 2: Qualifying Property.
- § 151-51 Test 3: Annual Income Limitation.
- § 151-52 Test 4: Net Financial Worth Limitation.
- § 151-53 Tax relief granted.
- § 151-54 Application for relief.
- § 151-55 Effective date of relief.
- § 151-56 (Reserved)
- § 151-56.1 (Reserved)
- § 151-56.2 Notice.
- § 151-56.3 Violations and penalties.
- Ch 151 Art XIII Food and Beverage Tax
- § 151-57 Definitions.
- § 151-58 Levy of tax.
- § 151-59 Special provisions for bed-and-breakfast establishments.
- § 151-60 Payment and collection of tax.
- § 151-61 Reports and remittances generally.
- § 151-62 Preservation of records.
- § 151-63 Advertising payment or absorption of tax prohibited.
- § 151-64 Tips.
- § 151-65 Duty of seller when going out of business.
- § 151-66 Enforcement; duties of Commissioner of the Revenue.
- § 151-67 Procedure upon failure to collect, report, etc.
- § 151-68 Duty of County Treasurer.
- § 151-69 (Reserved)
- § 151-70 Exemptions.
- Ch 151 Art XIV Transient Occupancy Tax
- § 151-71 Definitions.
- § 151-72 Levy of tax.
- § 151-73 Exceptions.
- § 151-74 Special provisions for bed-and-breakfast establishments.
- § 151-75 Collection and remittance of tax.
- § 151-76 Reports.
- § 151-77 Preservation of records.
- § 151-78 Cessation of business; report and tax due immediately.
- § 151-79 Enforcement; duties of Commissioner of the Revenue.
- § 151-80 Penalties and interest upon failure to remit tax.
- § 151-81 Determination of tax due by Commissioner of the Revenue.
- § 151-82 Duty of County Treasurer.
- § 151-83 Penalty.
- § 151-84 Short-term rental registry.
- Ch 151 Art XV (Reserved)
- § 151-85 through § 151-89. (Reserved)
- Ch 151 Art XVI Filing of Returns; Penalties and Interest; Due Dates
- § 151-90 Applicability.
- § 151-91 Filing return for tangible personal property.
- § 151-91.1 Filing requirement deemed met if no change relative to prior year's return.
- § 151-91.2 Waiver of filing for certain vehicles.
- § 151-91.3 Extension of time for filing.
- § 151-91.4 Due dates for payment of tangible personal property and real estate taxes.
- § 151-92 Late penalties; failure to file; failure to pay.
- § 151-93 Interest; apportionment of payments.
- § 151-94 Violations and penalties.
- § 151-95 Collection fees.
- § 151-96 When effective.
- Ch 151 Art XVII Certified Solar Energy Equipment, Facilities or Devices
- § 151-97 Definitions.
- § 151-98 Tax exemption of certified solar energy equipment.
- § 151-99 Application as to solar energy equipment.
- § 151-100 Certification of solar energy equipment.
- § 151-101 Determination of exemption.
- § 151-102 Presumption of value.
- Ch 151 Art XVIII Personal Property Tax Relief Act
- § 151-103 Purpose; definitions; relation to other ordinances.
- § 151-104 Method of computing and reflecting tax relief.
- § 151-105 Allocation of relief among taxpayers.
- § 151-106 Transitional provisions.
- Ch 155 Tradesmen
- Ch 162 Vehicles and Traffic
- Ch 170 Zoning
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Supervisors
of the County of Rappahannock as indicated in article histories. Amendments
noted where applicable.]
