Chapter 38. Miscellaneous TaxesRead Chapter
- Article 1. Recordation TaxRead all
- § 58.1-3800
- Levy
- § 58.1-3801
- Taxation of instruments relating to property located in more than one jurisdiction
- § 58.1-3802
- Interpretation of article
- § 58.1-3803
- Collection of tax; compensation for clerk
- § 58.1-3804
- Collection of tax for city having no court for recordation of deeds and other instruments
- Article 2. Tax on Wills and AdministrationsRead all
- § 58.1-3805
- Levy
- § 58.1-3806
- Collection of tax; compensation for clerk
- § 58.1-3807
- Collection of tax for city having no court for probate of wills or issuance of grants of administration
- § 58.1-3808
- Interpretation of article
- Article 3. Writ TaxesRead all
- § 58.1-3809
- Repealed
- Article 4. Consumer Utility TaxesRead all
- § 58.1-3812
- Repealed
- § 58.1-3813
- Repealed
- § 58.1-3813.1
- Repealed
- § 58.1-3814
- Water or heat, light and power companies
- § 58.1-3814.1
- Consumer utility tax on churches [Not set out]
- § 58.1-3815
- Consumer taxes upon lessees of certain property
- § 58.1-3816
- Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects
- § 58.1-3816.1
- Discount for collection of taxes
- § 58.1-3816.2
- Exemptions from consumer utility taxes
- Article 5. Admission TaxRead all
- § 58.1-3817
- Classification of events to which admission is charged
- § 58.1-3818
- Admissions tax in counties
- § 58.1-3818.01
- Repealed
- § 58.1-3818.02
- [Expired]
- § 58.1-3818.03
- Repealed
- Article 5.1. Video Programming Excise TaxRead all
- § 58.1-3818.1
- Repealed
- Article 6. Transient Occupancy TaxRead all
- § 58.1-3818.8
- Definitions
- § 58.1-3819
- Transient occupancy tax
- § 58.1-3819.1
- Transient occupancy tax; Roanoke County
- § 58.1-3820
- Repealed
- § 58.1-3822
- Repealed
- § 58.1-3823
- Additional transient occupancy tax for certain counties
- § 58.1-3824
- Additional transient occupancy tax in Fairfax County
- § 58.1-3824.1
- Transient occupancy tax; Fairfax County limitations
- § 58.1-3825
- Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
- § 58.1-3825.1
- Repealed
- § 58.1-3825.2
- Additional transient occupancy tax in Bath County
- § 58.1-3825.2:1
- Additional transient occupancy tax for historic lodging properties
- § 58.1-3825.3
- Additional transient occupancy tax in Arlington County
- § 58.1-3825.4
- Additional transient occupancy tax in Prince George County
- § 58.1-3826
- Scope of transient occupancy tax
- § 58.1-3827
- Administration of transient occupancy tax
- Article 7. Cigarette TaxRead all
- § 58.1-3830
- Local cigarette taxes authorized; use of dual die or stamp to evidence payment
- § 58.1-3831
- Repealed
- § 58.1-3832
- Local ordinances to administer and enforce local taxes on sale or use of cigarettes
- § 58.1-3832.1
- Regional cigarette tax boards
- Article 7.1. Food and Beverage TaxRead all
- § 58.1-3833
- County food and beverage tax
- § 58.1-3834
- Apportionment of food and beverage or meals tax
- Article 8. Other Permissible TaxesRead all
- § 58.1-3840
- Certain excise taxes permitted
- § 58.1-3841
- Situs for taxation of the sale of food and beverages
- § 58.1-3842
- Combined transient occupancy and food and beverage tax
- § 58.1-3843
- Scope of transient occupancy tax
- Article 9. Local Technology ZoneRead all
- § 58.1-3850
- Creation of local technology zones
- Article 10. Local Tourism ZoneRead all
- § 58.1-3851
- Creation of local tourism zones
- § 58.1-3851.1
- Entitlement to tax revenues from tourism project
- § 58.1-3851.2
- Entitlement to tax revenues from tourism project of regional significance
- § 58.1-3851.3
- Entitlement to tax revenues from a major tourism project
- Article 11. Local Incentives for Green RoofsRead all
- § 58.1-3852
- Incentives for green roofing
- Article 12. Local Defense Production ZoneRead all
- § 58.1-3853
- Creation of local defense production zones
- Article 12.1. Local Military Centered Community ZoneRead all
- § 58.1-3853.1
- Military centered community zones; local designation
- Article 13. Local Green Development ZoneRead all
- § 58.1-3854
- Creation of local green development zones
