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License tax on merchants in lieu of merchants' capital tax (§ 58.1-3704)
2016Whenever any county, city or town imposes a license tax on merchants, the same shall be in lieu of a tax on the capital of merchants, as defined by § 58.1-3509; however, no county, city or town shall be required to impose either a license tax on mer . . .
§ 58.1-2295. (Contingent effective date -- see note) Levy; payment of tax (§ )
2016A In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city that is a member of (i) any tr . . .
(Contingent expiration dates - see notes) Distribution of recordation tax for certain transportation-related purposes (§ 58.1-815.4)
2016Of the state recordation taxes imposed pursuant to §§ 58.1-801 and 58.1-803, the revenues collected each fiscal year from $ 0.03 of the total tax imposed under each section shall be deposited by the Comptroller as follows: . . .
Special tax for capital expenditures or payment of indebtedness or rent (§ 22.1-102)
2016For capital expenditures and for the payment of indebtedness or rent, a governing body may, in addition to the levy and appropriation required under the provisions of §§ 22.1-94 and 22.1-95, levy a special county tax, a special district tax, a spec . . .
Levy; rate of tax (§ 58.1-1712)
2016A tax is hereby imposed on the probate of every will or grant of administration not exempt by law. The tax shall be based on the value of the estate as determined in § 58.1-1713. For every $ 100 of value, or fraction of $ 100, a tax of 10 cent(s) is . . .
Entitlement to sales tax revenues derived from a stadium (§ 15.2-5914)
2016A If the Authority has issued bonds to finance or refinance a stadium, the Authority shall be entitled to all sales tax revenues that are generated by transactions taking place upon the premises of the stadium. Such entitlement shall continue for the . . .
License tax shall be uniform (§ 58.1-3705)
2016Whenever any county, city or town levies a license tax, the basis for such tax, whether it be gross receipts or otherwise, shall be the same for all persons engaged in the same business, trade, occupation or calling. . . .
Amount of tax levied (§ 21-369)
2016In each year commencing with the maturity of the bonds, the tax levied shall be 110 per centum of the maturing principal and interest on the bonds, in this manner providing for the payment of maturing principal and interest on the bonds one year in a . . .
Riparian forest buffer protection for waterways tax credit (§ 58.1-439.12)
2016A For all taxable years beginning on or after January 1, 2000, any corporation that owns land abutting a waterway on which timber is harvested, and that forbears harvesting timber on certain portions of the land near the waterway, shall be allowed a . . .
When license tax payable (§ 3.2-6530)
2016A The license tax as prescribed in § 3.2-6528 is due not later than 30 days after a dog or cat has reached the age of four months, or not later than 30 days after an owner acquires a dog or cat four months of age or older and each year thereafter. . . .