Chapter 40 - TAXATION [117]

ARTICLE I. - GENERAL PROVISIONS AND EXEMPTIONS
ARTICLE II. - REAL ESTATE TAXES
ARTICLE III. - RETAIL SALES TAX
ARTICLE IV. - BANK FRANCHISE TAX
ARTICLE V. - RESERVED
ARTICLE VI. - TAX ON PURCHASERS OF LOCAL EXCHANGE TELEPHONE SERVICE
ARTICLE VII. - PURCHASERS OF ELECTRIC AND NATURAL GAS UTILITY SERVICES
ARTICLE VIII. - TAX ON TRANSIENTS OBTAINING BOARD AND LODGING
ARTICLE IX. - CIGARETTE TAX
ARTICLE X. - RECORDATION TAX
ARTICLE XI. - TAX ON FOOD AND BEVERAGES
ARTICLE XII. - TANGIBLE PERSONAL PROPERTY TAXES
ARTICLE XIII. - CORRECTION OF ASSESSMENTS AND REFUNDS
ARTICLE XIV. - ADMISSIONS TAX
ARTICLE XV. - SHORT-TERM RENTAL PROPERTY TAX
ARTICLE XVI. - TAX ON PURCHASERS OF CABLE TELEVISION SERVICE


FOOTNOTE(S):


(117) Charter reference— General powers of city with reference to taxation, § 2.02; collection of taxes generally, §§ 8.15, 8.16. (Back)

(117) Cross reference— Tax levy ordinances not affected by Code or ordinance adopting Code, § 1-5(3); bids for city services or supplies not accepted from persons in default on payment of taxes, § 2-576; licenses, Ch. 23; motor vehicle license tax, § 26-48 et seq.; postponement of payment of sewer assessments by elderly property owners, § 33-68 et seq. (Back)

(117) State Law reference— Taxation, Code of Virginia, Title 58.1; city tax levies, Code of Virginia, § 58.1-3005 et seq.; general authority of city relative of taxes and assessments, Code of Virginia, § 15.2-1104. (Back)