City of Lexington, VA
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2023-12-07
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The Code
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Part II, General Legislation
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Chapter 366 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 10 Boards, Commissions and Committees
- Ch 19 Council
- Ch 24 Court
- Ch 32 Departments
- Ch 40 Elections
- Ch 47 Finance
- Ch 68 Nondiscrimination Policy
- Ch 75 Officers and Employees
- Part II, General Legislation
- Ch 105 Alarm Systems
- Ch 109 Alcoholic Beverages
- Ch 115 Animals
- Ch 126 Billiard Parlors
- Ch 134 Building Construction and Maintenance
- Ch 142 Cable Television
- Ch 147 Cemeteries
- Ch 153 Cigarettes and Tobacco Products
- Ch 160 Curfew
- Ch 166 Dance Halls
- Ch 178 Erosion and Sediment Control
- Ch 190 Fire Prevention
- Ch 195 Fireworks
- Ch 204 Games of Chance
- Ch 212 Handbills and Advertising Materials
- Ch 217 Health and Sanitation
- Ch 255 Licenses
- Ch 275 Noise
- Ch 283 Obscenity
- Ch 290 Parks and Recreation
- Ch 295 Peace and Good Order
- Ch 300 Peddling and Soliciting
- Ch 309 Precious Metals and Gems
- Ch 314 Property Maintenance
- Ch 336 Sales
- Ch 340 Schools
- Ch 349 Solid Waste
- Ch 356 Streets and Sidewalks
- Ch 360 Subdivision of Land
- Ch 366 Taxation
- Ch 366 Art I In General
- § 366-1 Purposes of taxation.
- § 366-2 Levy and collection of taxes on real estate and personal property; bank franchise tax.
- § 366-3 Assessment and payment of real estate and personal property tax; delinquency.
- § 366-4 Real estate tax relief for elderly and disabled persons.
- § 366-5 New buildings; repairs and additions.
- § 366-6 Abatement of levies on buildings razed, destroyed or damaged.
- § 366-7 Reduction of value when building is damaged or destroyed.
- § 366-8 Service charge on certain real property.
- § 366-9 Basis for taxes levied; change of rate of levy; effective date of assessment.
- Ch 366 Art II Levy and Collection of Taxes on Food
- § 366-10 Definitions.
- § 366-11 Tax levied.
- § 366-12 Seller to collect and remit tax; disposition of revenue; discount.
- § 366-13 Exemptions; limits on application.
- § 366-14 Gratuities and service charges.
- § 366-15 Report of taxes collected; records; enforcement.
- § 366-16 Violations and penalties.
- Ch 366 Art III Levy and Collection of Taxes on Lodging
- § 366-17 Tax levied.
- § 366-18 Definitions.
- § 366-19 Collection of tax.
- § 366-20 Failure to remit taxes collected.
- § 366-21 Collection when business ceases to operate.
- § 366-22 Preservation and inspection of records.
- § 366-23 Violations and penalties.
- § 366-24 Effective date.
- Ch 366 Art IV General Retail Sales Tax
- § 366-25 Tax levied.
- § 366-26 Exemptions.
- § 366-27 Administration and collection.
- Ch 366 Art V Tax on Consumption of Utility Services
- § 366-28 Definitions.
- § 366-29 Electric utility consumer tax.
- § 366-30 Local natural gas utility consumer tax.
- § 366-31 Violations and penalties.
- Ch 366 Art VI Tax Exemption for Rehabilitated Commercial or Industrial Buildings
- § 366-32 Declaration of intent and policy.
- § 366-33 Exemption authorized.
- § 366-34 Amount; computation; term.
- § 366-35 Application; eligibility requirements.
- § 366-36 Assessor.
- § 366-37 Special coding of qualifying real estate.
- Ch 366 Art VII Short-Term Rental Tax
- § 366-38 Tax levied.
- § 366-39 Daily rental property defined.
- § 366-40 Short-term rental business defined.
- § 366-41 Taxation of other rental property.
- § 366-42 Collection, return and remittance of tax.
- § 366-43 Procedure upon failure to collect, report or remit taxes.
- § 366-44 Penalty and interest.
- § 366-45 Exclusion and exemptions.
- § 366-46 Violations and penalties.
- Ch 366 Art VIII Exemption from Taxation of Certified Solar Energy Equipment, Facilities or Devices
- § 366-47 Separate class of property.
- § 366-48 Definitions.
- § 366-49 Exemption authorized.
- § 366-50 Requirements.
- § 366-51 Claiming.
- § 366-52 Appeal.
- § 366-53 Amount of exemption.
- § 366-54 Effective date of exemption.
- Ch 366 Art IX Cigarette Tax
- § 366-55 Definitions.
- § 366-56 Registration required.
- § 366-57 Levied; amount.
- § 366-58 Method of payment.
- § 366-59 Preparation and sale of stamps.
- § 366-60 General duties of dealers and sellers with respect to stamps.
- § 366-61 Visibility of stamps or meter markings.
- § 366-62 Altering design of stamps.
- § 366-63 Refund for unused stamps or meter imprints.
- § 366-64 Seizure and sale of unstamped cigarettes.
- § 366-65 Seizure and sale of coin-operated vending machines and counterfeit stamp or impression devices.
- § 366-66 Dealers' and sellers' records.
- § 366-67 Rules and regulations for enforcement and administration; examination of books, records, etc.
- § 366-68 Tax is in addition to other taxes.
- § 366-69 Violations of article.
- § 366-70 Prohibited acts enumerated.
- § 366-71 Presumption of violation by seller.
- Ch 370 Taxicabs
- Ch 380 Trees
- Ch 394 Vehicles and Traffic
- Ch 403 Water and Sewers
- Ch 409 Weapons
- Ch 420 Zoning
- Appendix
- Ch A450 Establishment of Town of Lexington
- Ch A451 Record of Mayor and Council of Lexington
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of
the City of Lexington 5-17-2007 by Ord. No. 2007-13 (Ch. 23 of the 1970
Code). Amendments noted where applicable.]
GENERAL REFERENCES
Finance — See Ch. 47.
