The tax year for taxes levied on tangible personal
property shall begin on the first day of January of each year, and
all tangible personal property not otherwise classified or exempt
from taxation shall be returned for taxation as of January 1 of each
year.
[Added 3-8-1977 by Ord. No. 77-5; amended 4-11-1978 by Ord. No. 78-13; 8-8-1978 by Ord. No. 78-41; 9-9-1986 by Ord. No. 86-29; 5-11-1988 by Ord. No. 88-18; 2-14-2006 by Ord. No. 05-26]
A.
Every taxpayer owning tangible personal property mentioned
in this article on January 1 of any year shall file a return thereof
with the Commissioner of Revenue on the form so prescribed. Such returns
shall be filed on or before January 31 of each year. Upon request
from the taxpayer, the Commissioner of Revenue shall issue a receipt
for the tax return to the taxpayer. Whenever any taxpayer shall fail
to file his return by January 31, a penalty of 10% of the tax due
on such property may be assessed on the day after such return is due,
if the necessary information is not on file with the Commissioner
of Revenue or if such information is incomplete or inaccurate. The
assessment of such penalty shall not be deemed a defense to any criminal
prosecution for failing to make return of taxable property as may
be required by law or ordinance.
B.
The Director of Finance shall waive such penalty if
the failure to file the return by January 31 was not in any way the
fault of the taxpayer.
[Amended 6-14-2016 by Ord. No. 16-20]
A.
For the purpose of providing funds for the operation
of the City government, payment of the City debt and for other general
municipal purposes for the next ensuing budget year, the City Council
shall annually, prior to the first day of July of each tangible personal
property tax year, levy a tax on all tangible personal property within
the City not exempt from taxation as of January 1 of such tax year,
at such rate on each $100 of assessed valuation thereof as determined
by City Council to be necessary for the purposes above mentioned.
B.
Failure of the City Council to levy such tax prior to July 1 of any tangible personal property tax year, as provided in Subsection A of this section, shall have the effect of levying anew for the ensuing budget year the last levy ordained by the City Council, at the same rate on each $100 of assessed valuation of taxable personal property as provided in the last such levy ordained, without prejudice, however, to the right of the City Council to impose a new levy at the same or different rate at any time thereafter.
The annual levy of taxes on tangible personal
property shall also be applicable to tangible personal property of
public service corporations, based upon the assessments thereof fixed
by the State Corporation Commission and duly certified.
All vehicles without motive power, used or designed to be used as manufactured homes or offices or for other means of habitation by any person, are hereby defined as separate items of taxation and shall constitute a classification for taxation within the purview of § 258-8 separate from such other classifications on tangible personal property provided in this article, provided that the rate of tax thereon shall not exceed that applicable to other classes of tangible personal property.
[1]
Editor's Note: For statutory provisions relating
to this topic, see Code of Virginia, §§ 58.1-3503,
58.1-3506 and 58.1-3521.
All machinery and tools used in a manufacturing, mining, processing, reprocessing, radio or television broadcasting or dairy business which, by §§ 58.1-3506 and 58.1-3507 of the Code of Virginia, are subject to taxation by local jurisdictions only shall constitute a classification separate from other classifications of tangible personal property within the purview of § 258-8, provided that the rate of tax thereon shall not exceed that applicable to other classes of tangible personal property.
[Added 1-9-1990 by Ord. No. 89-50]
A.
One motor vehicle which is regularly used by each volunteer rescue squad member or volunteer fire department member to respond to calls is hereby defined as a separate item of taxation and shall constitute a classification separate from other classifications of tangible personal property within the purview of § 258-19, provided that the rate of tax thereon shall not exceed that applicable to other classes of tangible personal property.
B.
In January of each year, each volunteer shall furnish
the Commissioner of Revenue with a certification by the Fire Chief
that said volunteer is a member of the volunteer rescue squad or fire
department who regularly responds to calls or regularly performs other
duties for the rescue squad or fire department. In said certification,
the motor vehicle regularly used for such purpose also shall be identified.
[Added 7-13-1993 by Ord. No. 93-25]
A.
One motor vehicle which is regularly used by each auxiliary police officer to respond to calls is hereby defined as a separate item of taxation and shall constitute a classification separate from the other classifications of tangible personal property within the purview of § 258-19, provided that the rate of tax thereon shall not exceed that applicable to other classes of tangible personal property.
B.
In January of each year, each officer shall furnish
the Commissioner of Revenue with a certification by the Police Chief
that said officer is a member of the auxiliary police who regularly
responds to calls or regularly performs other duties for the auxiliary
police. In said certification, the motor vehicle regularly used for
such purpose also shall be identified.
[Added 10-11-2005 by Ord. No. 05-21]
All motor vehicles which are specifically equipped to provide transportation for physically handicapped individuals are hereby defined as separate items of taxation and shall constitute a classification separate from the other classifications of tangible personal property within the purview of § 258-19, provided that the rate of tax thereon shall not exceed that applicable to other classes of tangible personal property.
A.
Pursuant to the applicable provisions of § 58.1-3504,
Code of Virginia, the following classes of household goods and personal
effects shall be exempt from taxation:
(1)
Bicycles.
(2)
Household and kitchen furniture, including gold and
silver plates, plated wares, watches and clocks, sewing machines,
refrigerators, automatic refrigerating machinery of any type, vacuum
cleaners and all other household machinery, books, firearms and weapons
of all kinds.
(3)
Pianos, organs, phonographs and record players, and
records to be used therewith, and all other musical instruments of
whatever kinds, radio and television instruments and equipment.
(4)
Oil paintings, pictures, statuary, curios, articles
of virtue and works of art.
(5)
Diamonds, cameos or other precious stones and all
precious metals used as ornaments of jewelry.
(6)
Sporting and photographic equipment.
(7)
Clothing and objects of apparel.
(8)
All other tangible personal property used by an individual
or a family or household incident to maintaining an abode.
B.
The above-enumerated items exempted from taxation
shall apply only to such property owned and used by an individual
or by a family or household incident to maintaining an abode.
[1]
Editor's Note: For statutory provisions relating
to the authority of the City Council to adopt this section, see Code
of Virginia, § 58.1-3504.
[Amended 12-11-1979 by Ord. No. 79-62; 5-11-1988 by Ord. No. 88-18]
All taxes and levies on all classes of personal
property subject to taxation by the City for City purposes, including
taxes and levies on personal property of public service corporations
based on the assessment thereof by the State Corporation Commission
and duly certified, shall be due and payable in two equal semiannual
installments as follows: 1/2 on or before June 5 of the tax year
for which levied, and 1/2 on or before December 5 of the tax
year for which levied.
[Added 9-15-1981 by Ord. No. 81-42; amended 8-10-1982 by Ord. No. 82-31; 9-9-1986 by Ord. No. 86-29; 6-14-2016 by Ord. No. 16-20]
Whenever any taxpayer shall fail to pay personal property taxes on or before the due date as provided in § 258-25, penalties and interest as provided in § 58.1-3916 of the Code of Virginia shall be charged and collected by the Director of Finance.
[Added 5-11-1988 by Ord. No. 88-18]
Nothing contained in this article shall be construed
to prohibit the payment of the whole of the taxes on personal property
for the budget year for which levied by any taxpayer in one sum at
any time, provided that any penalty and interest that may have accrued
on the whole or any part thereof at the time of payment, as provided
for in this article, shall be paid therewith.[1]
