Code of Virginia - Title 58.1 Taxation - Chapter 38 Miscellaneous Taxes

  • 58.1-3800 Levy
    In addition to the state recordation tax imposed by Chapter 8 (§ 58.1-800 et seq.) of this title, the governing body of any city or ...
  • 58.1-3801 Taxation of instruments relating to property located in more than one jurisdiction
    The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property ...
  • 58.1-3802 Interpretation of article
    This article shall not be construed as affecting or repealing any city charter provision. (Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, ...
  • 58.1-3803 Collection of tax; compensation for clerk
    The tax imposed by this article shall be collected by the clerk of the circuit court for each city and county in whose office deeds ...
  • 58.1-3804 Collection of tax for city having no court for recordation of deeds and other instruments
    When any county imposes the tax authorized by this article and there is located in such county a city having no separate court in whose ...
  • 58.1-3805 Levy
    In addition to the state tax imposed by § 58.1-1712 the governing body of any county or city is hereby authorized to impose a city ...
  • 58.1-3806 Collection of tax; compensation for clerk
    The tax imposed by this article shall be collected by the clerk of court in whose office wills are admitted to probate or grants of ...
  • 58.1-3807 Collection of tax for city having no court for probate of wills or issuance of grants of administra...
    When any county imposes the tax authorized by this article and there is located in such county a city having no separate court in whose ...
  • 58.1-3808 Interpretation of article
    This article shall not be construed as affecting or repealing any city charter provision. (Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.) ...
  • 58.1-3809 through 58.1-3811
    Repealed by Acts 1985, c. 221. ...
  • 58.1-3812 Description unavailable
    Repealed by Acts 2006, c. 780, cl. 2, effective January 1, 2007. ...
  • 58.1-3813 Description unavailable
    Repealed by Acts 2000, c. 1064. ...
  • 58.1-3813.1 Description unavailable
    Repealed by Acts 2006, c. 780, cl. 2, effective January 1, 2007. ...
  • 58.1-3814 Water or heat, light and power companies
    A. Any county, city or town may impose a tax on the consumers of the utility service or services provided by any water or heat, ...
  • 58.1-3814.1 Description unavailable
    Not set out. (1988, c. 702; 1990, c. 492.) ...
  • 58.1-3815 Consumer taxes upon lessees of certain property
    Any county, city or town authorized to levy and collect consumer utility taxes as provided in § 58.1-3814 may levy such taxes upon and collect ...
  • 58.1-3816 Certain counties not to levy consumers' utility tax if such counties levy tax on household goods an...
    No county with a population of over 150,000, shall levy a utility consumers' tax as authorized by this article if such county levies a personal ...
  • 58.1-3816.1 Discount for collection of taxes
    Any county, city or town which requires local businesses, or any class thereof, to collect, account for and remit to such locality a local tax ...
  • 58.1-3816.2 Exemptions from consumer utility taxes
    The governing body of any county, city or town may exempt utilities consumed on all property that has been designated or classified as exempt from ...
  • 58.1-3817 Classification of events to which admission is charged
    In accordance with the provisions of Article X, Section 1 of the Constitution of Virginia, events to which admission is charged shall be divided into ...
  • 58.1-3818 Admissions tax in certain counties
    A. Fairfax, Arlington, Dinwiddie, Prince George and Brunswick Counties are hereby authorized to levy a tax on admissions charged for attendance at any event. The ...
  • 58.1-3818.01 Admissions tax in Scott County.
    Scott County is authorized to impose a tax on admissions to any off-track horse race wagering facility located in the county in the amount of ...
  • 58.1-3818.1 (Repealed effective January 1, 2007 - see Editor's note) Title
    This article shall be known and may be cited as the "Video Programming Excise Tax Act." (1995, c. 751.) ...
  • 58.1-3818.2 (Repealed effective January 1, 2007 - see Editor's notes) Definitions
    The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates ...
  • 58.1-3818.3 (Repealed effective January 1, 2007 - see Editor's notes) Imposition of excise tax on gross receip...
    A. The governing body of any county, city or town may levy a video programming excise tax on any person that sells video programming to ...
  • 58.1-3818.4 (Repealed effective January 1, 2007 - see Editor's notes) Excise tax paid in lieu of other taxe...
    The payment of an excise tax by persons in accordance with this article shall be in lieu of the payment of taxes or fees pursuant ...
  • 58.1-3818.5 (Repealed effective January 1, 2007 - see Editor's note) Applicability of other taxes
    Any revenues received by a common carrier from video programmers for the transport of video programming to an end-user subscriber's premises or for access to ...
  • 58.1-3818.6 (Repealed effective January 1, 2007 - see Editor's notes) Rules and regulations
    Any person subject to this excise tax by a particular local jurisdiction shall file quarterly tax returns with their payments as provided in subsection E ...
  • 58.1-3818.7 (Repealed effective January 1, 2007 - see Editor's notes) Severability; jurisdiction
    The provisions of this article are severable. If any provision or its application to any person or circumstances is held invalid, the invalidity shall not ...
  • 58.1-3819 Transient occupancy tax
    A. Any county, by duly adopted ordinance, may levy a transient occupancy tax on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest ...
  • 58.1-3820 Description unavailable
    Not set out. (1977, c. 265, as amended by Acts 1984, c. 675 and Acts 1992, c. 834.) ...
  • 58.1-3821 óNot set out.]
    Not set out. (1990, c. 436; 1994, c. 896; 2006, c. 111.) ...
  • 58.1-3822 Additional transient occupancy tax
    In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819 and 58.1-3820, beginning January 1, 1991, and ending January 1, 2012, Arlington ...
  • 58.1-3823 Additional transient occupancy tax for certain counties
    A. In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819 through 58.1-3822, Hanover County, Chesterfield County and Henrico County may impose: ...
  • 58.1-3824 Additional transient occupancy tax in Fairfax County
    In addition to such transient occupancy taxes as are authorized by this chapter, beginning July 1, 2004, Fairfax County may impose an additional transient occupancy ...
  • 58.1-3825 Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vist...
    In addition to such transient occupancy taxes as are authorized by this chapter, Rockbridge County and the Cities of Lexington and Buena Vista may impose ...
  • 58.1-3825.1 (See Editor's note for effect of section) Additional transient occupancy tax in certain counties an...
    In addition to such transient occupancy taxes as are authorized by this chapter, the Northern Virginia Transportation Authority established under § 15.2-4830 may impose an ...
  • 58.1-3826 Scope of transient occupancy tax.
    The transient occupancy tax imposed pursuant to the authority of this article shall be imposed only for the occupancy of any room or space that ...
  • 58.1-3830 Local taxes not prohibited; use of dual die or stamp to evidence payment of both county, city, or t...
    A. No provision of Chapter 10 (§ 58.1-1000 et seq.) of this title shall be construed to deprive counties, cities and towns of the right ...
  • 58.1-3831 Tax in certain counties
    Fairfax and Arlington Counties shall have the power to levy tax upon the sale or use of cigarettes. Such tax shall be in such amount ...
  • 58.1-3832 Local ordinances to administer and enforce local taxes on sale or use of cigarettes
    Any county, city or town having a tax upon the sale or use of cigarettes may by ordinance, provide for the administration and enforcement of ...
  • 58.1-3833 County food and beverage tax
    A. Any county is hereby authorized to levy a tax on food and beverages sold, for human consumption, by a restaurant, as such term is ...
  • 58.1-3834 Apportionment of food and beverage or meals tax
    In any case where a business is located partially within two or more local jurisdictions by reason of the boundary line between the local jurisdictions ...
  • 58.1-3840 Certain excise taxes permitted
    A. The provisions of Chapter 6 (§ 58.1-600 et seq.) of this title to the contrary notwithstanding, any city or town having general taxing powers ...
  • 58.1-3841 Situs for taxation of the sale of food and beverages
    A. The situs for taxation for any tax levied on the sale of food and beverages or meals shall be the county, city, or town ...
  • 58.1-3842 Combined transient occupancy and food and beverage tax
    A. Rappahannock County, by duly adopted ordinance, is hereby authorized to levy a tax on occupancy in a bed and breakfast establishment on which the ...
  • 58.1-3843 Scope of transient occupancy tax.
    Notwithstanding any other provision of law, general or special, the tax imposed on transient room rentals pursuant to the authority of this article shall be ...
  • 58.1-3850 Creation of local technology zones
    A. Any city, county or town may establish, by ordinance, one or more technology zones. Each locality may grant tax incentives and provide certain regulatory ...
  • 58.1-3851 Creation of local tourism zones
    A. Any city, county, or town may establish, by ordinance, one or more tourism zones. Each locality may grant tax incentives and provide certain regulatory ...

Last modified: April 3, 2009