Chapter 54. TAXATION  


Article I. IN GENERAL
Article II. BANK FRANCHISE TAX
Article III. CONSUMER UTILITY TAXES
Article IV. REAL PROPERTY TAX
Article V. MEALS TAX
Article VI. TRANSIENT OCCUPANCY TAX
Article VII. CIGARETTE TAX
Footnotes:
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Charter reference— Authority of town to accept federal aid, etc., § 6.4; fiscal year of town, § 6.7.

Cross reference— Miscellaneous actions and ordinances not affected by Code, § 1-10; administration, ch. 2; preparation and contents of budget, § 2-161; alcoholic beverages, ch. 6; buildings and building regulations, ch. 18; businesses, ch. 22; vehicles for hire, ch. 66.

State Law reference— Vote for tax levy by town council, Code of Virginia, § 15.1-826; amount of municipal taxes and assessments to be collected, Code of Virginia, § 15.1-841; priority of taxes in distribution of assets of person or corporation, Code of Virginia, § 58.1-6 et seq.; Setoff Debt Collection Act, Code of Virginia, § 58.1-520 et seq.; local sales and use taxes, Code of Virginia, § 58.1-605 et seq.; local bank franchise tax, Code of Virginia, § 58.1-1208 et seq.; local taxes generally, Code of Virginia, § 58.1-3000 et seq.; enforcement, collection, refunds, remedies and review of local taxes, Code of Virginia, § 58.1-3900 et seq.