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Warren County, VA
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2024-03-12
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Part II, General Legislation
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Chapter 160 Taxation
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 3
Administrator
Ch 6
Airport Commission
Ch 10
Civil Actions
Ch 12
Criminal and Traffic Cases
Ch 16
Elections
Ch 18
Fire and Rescue Services
Ch 23
Industrial Development Authority
Ch 27
Magisterial Districts
Ch 30
Officers and Employees
Ch 36
Planning Commission
Ch 38
Procurement
Ch 38A
Procurement Policy
Ch 39
Public-Private Partnerships
Ch 40
Property, Unclaimed
Ch 45
Records and Documents
Ch 50
Safety Program
Ch 53
Sheriff's Department
Ch 54
Social Services
Ch 56
Supervisors, Board of
Part II, General Legislation
Ch 63
Amusements
Ch 66
Animals
Ch 72
Bridges and Dams
Ch 76
Building Construction
Ch 79
Building Maintenance
Ch 80
Buildings, Numbering of
Ch 81
Conservation Easement Program
Ch 82
Construction, New
Ch 84
Curfew
Ch 88
Enterprise Zones
Ch 90
Fees
Ch 92
Burning, Outdoor
Ch 93
Fire Protection and Prevention
Ch 96
Fireworks
Ch 102
Garbage, Rubbish and Refuse
Ch 104
Grass, Weeds and Foreign Growth
Ch 107
Health Clubs
Ch 110
Hunting
Ch 117
Licensing
Ch 123
Noise
Ch 125
Nuisances
Ch 128
Offenses
Ch 130
Payment of Municipal Taxes and Fees
Ch 133
Peddling and Soliciting
Ch 137
Precious Metals and Gems
Ch 142
Roads
Ch 150
Soil Erosion and Sedimentation Control
Ch 155
Subdivision of Land
Ch 160
Taxation
Ch 160 Art I
General Exemptions
§ 160-1
Exemption of household goods and personal effects.
§ 160-2
Exemption of farm animals, feed and equipment.
§ 160-2.1
Separate classification of certain tangible personal property for local taxation.
§ 160-2.2
Exemption of certified pollution control equipment and facilities.
§ 160-2.3
Exemption of certified recycling equipment and facilities.
§ 160-2.4
Exemption from taxation of real and personal property of certain nonprofit organizations.
Ch 160 Art II
Sales Tax
§ 160-3
Imposition.
§ 160-4
Administration and collection.
§ 160-5
Exemption of certain domestic heating fuels.
Ch 160 Art III
Use Tax
§ 160-6
Imposition.
Ch 160 Art IV
Recordation Tax
§ 160-7
Imposition; disposition.
Ch 160 Art V
Probate Tax
§ 160-8
Imposition.
§ 160-9
Compensation allowed County Clerk for services.
§ 160-9.1
Assessment of fee for recordation of list of heirs.
Ch 160 Art VI
Exemption for Elderly or Disabled
§ 160-10
Definitions.
§ 160-11
Grant of exemption.
§ 160-12
Administration.
§ 160-13
(Reserved)
§ 160-14
Conditions for grant of exemption.
§ 160-15
Filing of claims.
§ 160-16
Grandfathering of persons qualifying for exemption.
§ 160-17
Calculation of amount of exemption.
§ 160-18
Changes in status.
Ch 160 Art VII
Special Assessments for Agricultural, Horticultural, Forest or Open Space Uses
§ 160-19
Findings.
§ 160-20
Application and recertification.
§ 160-21
Determination of eligibility and value.
§ 160-22
Recording of use value.
§ 160-23
Imposition of roll-back tax and interest.
§ 160-24
Liability for roll-back tax.
§ 160-25
Applicability of state law.
Ch 160 Art VIII
Delinquent Taxes
§ 160-26
Due date; interest; collection fee.
Ch 160 Art IX
Collection of Taxes and Charges for Sanitary Districts
§ 160-27
Procedure.
§ 160-28
Exception for Skyland Estates.
Ch 160 Art X
Tax on Telephone Service
§ 160-29
Definitions.
§ 160-30
Imposition; amount.
§ 160-31
Determination of monthly bills.
§ 160-32
Duties of seller.
§ 160-33
Compensation to seller for expenses.
§ 160-34
Collection of taxes from seller.
§ 160-35
Exemptions and exceptions.
§ 160-36
Violations and penalties.
Ch 160 Art XI
Emergency Telephone Service Tax
§ 160-37
Levy; rate; applicability.
§ 160-38
Definitions.
§ 160-39
Collection and payment; records; compensation of seller.
§ 160-40
Deposit and disbursement by Treasurer.
§ 160-41
Excluded areas.
§ 160-42
Violations and penalties.
Ch 160 Art XII
Payment of Interest on Refunds of Taxes and Fees
§ 160-43
Payment of interest authorized; conditions.
§ 160-44
Amount of interest to be paid.
§ 160-45
Duration of accrual; payment.
Ch 160 Art XIII
Proration of Personal Property Taxes on Vehicles and Property Taxes on Manufactured Homes
§ 160-46
Tax on vehicles levied and prorated on monthly basis.
§ 160-47
Relief or refund for vehicles.
§ 160-48
Relief, refund or credit on sale for vehicles.
§ 160-48.1
Property tax on manufactured homes levied and prorated quarterly.
§ 160-48.2
Relief or refund for manufactured homes.
§ 160-48.3
Relief, refund or credit on sale for manufactured homes.
§ 160-49
Time limitation for refund; minimum refund.
§ 160-50
Conditions for certain tax credits.
§ 160-51
Exemption of property for which tax has been paid to another jurisdiction.
§ 160-52
Filing of returns.
§ 160-53
Billing for less than full year.
§ 160-54
Due date of taxes.
§ 160-55
Time limit for applications.
Ch 160 Art XIV
Filing of Tax Returns for Personal Property
§ 160-56
Procedure for filing returns; penalty for failure to file.
Ch 160 Art XV
Partial Exemption for Historic Real Estate
§ 160-57
Qualification for exemption.
§ 160-58
Amount of exemption.
§ 160-59
Term of exemption.
§ 160-60
Requirements for exemption.
§ 160-61
Application; fee.
Ch 160 Art XVI
Refunds for Erroneously Assessed Taxes
§ 160-62
Refund authorized; maximum amount.
Ch 160 Art XVII
Utility License Tax
§ 160-63
Percentage levied.
Ch 160 Art XVIII
Consumer Utility Tax
§ 160-64
Definitions.
§ 160-65
Levy and rate.
§ 160-66
(Reserved)
§ 160-67
(Reserved)
§ 160-68
(Reserved)
§ 160-69
(Reserved)
§ 160-70
(Reserved)
§ 160-71
(Reserved)
§ 160-72
(Reserved)
§ 160-73
(Reserved)
§ 160-74
(Reserved)
§ 160-75
(Reserved)
§ 160-76
(Reserved)
§ 160-77
(Reserved)
§ 160-78
(Reserved)
Ch 160 Art XIX
Transient Occupancy Tax
§ 160-79
Short title.
§ 160-80
Definitions.
§ 160-81
Tax imposed.
§ 160-82
Exemptions.
§ 160-83
Collection.
§ 160-84
Collections in trust for County.
§ 160-85
Required reports; remittances.
§ 160-86
Powers and duties of Commissioner of Revenue.
§ 160-87
Penalty and interest.
§ 160-88
Failure to collect or remit.
§ 160-89
Preservation of records; examination.
§ 160-90
Persons going out of business.
§ 160-91
Enforcement.
§ 160-92
Willful failure to collect and account for tax; penalty.
§ 160-93
Commission for collection of tax.
Ch 160 Art XX
Service Charge on Virginia Port Authority Real Estate
§ 160-94
Imposition of service charge; calculation of amount; notification of officials.
Ch 160 Art XXI
Food and Beverage Tax
§ 160-94.1
Definitions and word usage.
§ 160-95
Tax imposed.
§ 160-96
Payment and collection of tax.
§ 160-97
Collections in trust for County.
§ 160-98
Required reports; remittances.
§ 160-99
Penalty and interest for failure to pay meals tax when due.
§ 160-100
Failure to collect or remit tax.
§ 160-101
Preservation of records.
§ 160-102
Persons going out of business.
§ 160-103
Advertising payment or absorption of tax unlawful.
§ 160-104
Tips and service charges.
§ 160-105
Exemptions.
§ 160-106
Enforcement.
§ 160-107
Violations and penalties.
§ 160-108
Use of food and beverage tax revenues.
Ch 160 Art XXII
Taxes on Tangible Personal Property
§ 160-109
Tax relief for qualifying motor vehicles.
Ch 160 Art XXIII
Bank Franchise Tax
§ 160-110
Definitions.
§ 160-111
Imposition of tax.
§ 160-112
Computation of net capital.
§ 160-113
Delivery of returns.
§ 160-114
Proration for new banks.
§ 160-115
Assessment and collection.
§ 160-116
Time of payment.
§ 160-117
Violations and penalties.
Ch 162
Technology Zones
Ch 164
Tradesmen Certification
Ch 168
Trespassing
Ch 172
Vehicles and Traffic
Ch 175
Water
Ch 177
Weapons
Ch 179
Wells and Septic Systems
Ch 180
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 160
Taxation
[HISTORY: Adopted by the Board of Supervisors of Warren County as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Licensing — See Ch.
117
.
Vehicle license tax — See Ch.
172
, Art.
II
.
Article I
General Exemptions
chevron_right
§ 160-1
Exemption of household goods and personal effects.
chevron_right
§ 160-2
Exemption of farm animals, feed and equipment.
chevron_right
§ 160-2.1
Separate classification of certain tangible personal property for local taxation.
chevron_right
§ 160-2.2
Exemption of certified pollution control equipment and facilities.
chevron_right
§ 160-2.3
Exemption of certified recycling equipment and facilities.
chevron_right
§ 160-2.4
Exemption from taxation of real and personal property of certain nonprofit organizations.
chevron_right
Article II
Sales Tax
chevron_right
§ 160-3
Imposition.
chevron_right
§ 160-4
Administration and collection.
chevron_right
§ 160-5
Exemption of certain domestic heating fuels.
chevron_right
Article III
Use Tax
chevron_right
§ 160-6
Imposition.
chevron_right
Article IV
Recordation Tax
chevron_right
§ 160-7
Imposition; disposition.
chevron_right
Article V
Probate Tax
chevron_right
§ 160-8
Imposition.
chevron_right
§ 160-9
Compensation allowed County Clerk for services.
chevron_right
§ 160-9.1
Assessment of fee for recordation of list of heirs.
chevron_right
Article VI
Exemption for Elderly or Disabled
chevron_right
§ 160-10
Definitions.
chevron_right
§ 160-11
Grant of exemption.
chevron_right
§ 160-12
Administration.
chevron_right
§ 160-13
(Reserved)
chevron_right
§ 160-14
Conditions for grant of exemption.
chevron_right
§ 160-15
Filing of claims.
chevron_right
§ 160-16
Grandfathering of persons qualifying for exemption.
chevron_right
§ 160-17
Calculation of amount of exemption.
chevron_right
§ 160-18
Changes in status.
chevron_right
Article VII
Special Assessments for Agricultural, Horticultural, Forest or Open Space Uses
chevron_right
§ 160-19
Findings.
chevron_right
§ 160-20
Application and recertification.
chevron_right
§ 160-21
Determination of eligibility and value.
chevron_right
§ 160-22
Recording of use value.
chevron_right
§ 160-23
Imposition of roll-back tax and interest.
chevron_right
§ 160-24
Liability for roll-back tax.
chevron_right
§ 160-25
Applicability of state law.
chevron_right
Article VIII
Delinquent Taxes
chevron_right
§ 160-26
Due date; interest; collection fee.
chevron_right
Article IX
Collection of Taxes and Charges for Sanitary Districts
chevron_right
§ 160-27
Procedure.
chevron_right
§ 160-28
Exception for Skyland Estates.
chevron_right
Article X
Tax on Telephone Service
chevron_right
§ 160-29
Definitions.
chevron_right
§ 160-30
Imposition; amount.
chevron_right
§ 160-31
Determination of monthly bills.
chevron_right
§ 160-32
Duties of seller.
chevron_right
§ 160-33
Compensation to seller for expenses.
chevron_right
§ 160-34
Collection of taxes from seller.
chevron_right
§ 160-35
Exemptions and exceptions.
chevron_right
§ 160-36
Violations and penalties.
chevron_right
Article XI
Emergency Telephone Service Tax
chevron_right
§ 160-37
Levy; rate; applicability.
chevron_right
§ 160-38
Definitions.
chevron_right
§ 160-39
Collection and payment; records; compensation of seller.
chevron_right
§ 160-40
Deposit and disbursement by Treasurer.
chevron_right
§ 160-41
Excluded areas.
chevron_right
§ 160-42
Violations and penalties.
chevron_right
Article XII
Payment of Interest on Refunds of Taxes and Fees
chevron_right
§ 160-43
Payment of interest authorized; conditions.
chevron_right
§ 160-44
Amount of interest to be paid.
chevron_right
§ 160-45
Duration of accrual; payment.
chevron_right
Article XIII
Proration of Personal Property Taxes on Vehicles and Property Taxes on Manufactured Homes
chevron_right
§ 160-46
Tax on vehicles levied and prorated on monthly basis.
chevron_right
§ 160-47
Relief or refund for vehicles.
chevron_right
§ 160-48
Relief, refund or credit on sale for vehicles.
chevron_right
§ 160-48.1
Property tax on manufactured homes levied and prorated quarterly.
chevron_right
§ 160-48.2
Relief or refund for manufactured homes.
chevron_right
§ 160-48.3
Relief, refund or credit on sale for manufactured homes.
chevron_right
§ 160-49
Time limitation for refund; minimum refund.
chevron_right
§ 160-50
Conditions for certain tax credits.
chevron_right
§ 160-51
Exemption of property for which tax has been paid to another jurisdiction.
chevron_right
§ 160-52
Filing of returns.
chevron_right
§ 160-53
Billing for less than full year.
chevron_right
§ 160-54
Due date of taxes.
chevron_right
§ 160-55
Time limit for applications.
chevron_right
Article XIV
Filing of Tax Returns for Personal Property
chevron_right
§ 160-56
Procedure for filing returns; penalty for failure to file.
chevron_right
Article XV
Partial Exemption for Historic Real Estate
chevron_right
§ 160-57
Qualification for exemption.
chevron_right
§ 160-58
Amount of exemption.
chevron_right
§ 160-59
Term of exemption.
chevron_right
§ 160-60
Requirements for exemption.
chevron_right
§ 160-61
Application; fee.
chevron_right
Article XVI
Refunds for Erroneously Assessed Taxes
chevron_right
§ 160-62
Refund authorized; maximum amount.
chevron_right
Article XVII
Utility License Tax
chevron_right
§ 160-63
Percentage levied.
chevron_right
Article XVIII
Consumer Utility Tax
chevron_right
§ 160-64
Definitions.
chevron_right
§ 160-65
Levy and rate.
chevron_right
§ 160-66
(Reserved)
chevron_right
§ 160-67
(Reserved)
chevron_right
§ 160-68
(Reserved)
chevron_right
§ 160-69
(Reserved)
chevron_right
§ 160-70
(Reserved)
chevron_right
§ 160-71
(Reserved)
chevron_right
§ 160-72
(Reserved)
chevron_right
§ 160-73
(Reserved)
chevron_right
§ 160-74
(Reserved)
chevron_right
§ 160-75
(Reserved)
chevron_right
§ 160-76
(Reserved)
chevron_right
§ 160-77
(Reserved)
chevron_right
§ 160-78
(Reserved)
chevron_right
Article XIX
Transient Occupancy Tax
chevron_right
§ 160-79
Short title.
chevron_right
§ 160-80
Definitions.
chevron_right
§ 160-81
Tax imposed.
chevron_right
§ 160-82
Exemptions.
chevron_right
§ 160-83
Collection.
chevron_right
§ 160-84
Collections in trust for County.
chevron_right
§ 160-85
Required reports; remittances.
chevron_right
§ 160-86
Powers and duties of Commissioner of Revenue.
chevron_right
§ 160-87
Penalty and interest.
chevron_right
§ 160-88
Failure to collect or remit.
chevron_right
§ 160-89
Preservation of records; examination.
chevron_right
§ 160-90
Persons going out of business.
chevron_right
§ 160-91
Enforcement.
chevron_right
§ 160-92
Willful failure to collect and account for tax; penalty.
chevron_right
§ 160-93
Commission for collection of tax.
chevron_right
Article XX
Service Charge on Virginia Port Authority Real Estate
chevron_right
§ 160-94
Imposition of service charge; calculation of amount; notification of officials.
chevron_right
Article XXI
Food and Beverage Tax
chevron_right
§ 160-94.1
Definitions and word usage.
chevron_right
§ 160-95
Tax imposed.
chevron_right
§ 160-96
Payment and collection of tax.
chevron_right
§ 160-97
Collections in trust for County.
chevron_right
§ 160-98
Required reports; remittances.
chevron_right
§ 160-99
Penalty and interest for failure to pay meals tax when due.
chevron_right
§ 160-100
Failure to collect or remit tax.
chevron_right
§ 160-101
Preservation of records.
chevron_right
§ 160-102
Persons going out of business.
chevron_right
§ 160-103
Advertising payment or absorption of tax unlawful.
chevron_right
§ 160-104
Tips and service charges.
chevron_right
§ 160-105
Exemptions.
chevron_right
§ 160-106
Enforcement.
chevron_right
§ 160-107
Violations and penalties.
chevron_right
§ 160-108
Use of food and beverage tax revenues.
chevron_right
Article XXII
Taxes on Tangible Personal Property
chevron_right
§ 160-109
Tax relief for qualifying motor vehicles.
chevron_right
Article XXIII
Bank Franchise Tax
chevron_right
§ 160-110
Definitions.
chevron_right
§ 160-111
Imposition of tax.
chevron_right
§ 160-112
Computation of net capital.
chevron_right
§ 160-113
Delivery of returns.
chevron_right
§ 160-114
Proration for new banks.
chevron_right
§ 160-115
Assessment and collection.
chevron_right
§ 160-116
Time of payment.
chevron_right
§ 160-117
Violations and penalties.
chevron_right