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Levy of tax (§ 58.1-1725)
2016When the seal of the Commonwealth is affixed to any paper, except in the cases exempted by law, the tax shall be two dollars, which shall be paid to the Secretary of the Commonwealth or his successor. . . .
§ 58.1-604. (Contingent expiration date -- see note) Imposition of use tax (§ )
2016There is hereby levied and imposed, in addition to all other taxes and fees now imposed by law, a tax upon the use or consumption of tangible personal property in this Commonwealth, or the storage of such property outside the Commonwealth for use or . . .
Transient occupancy tax; Fairfax County limitations (§ 58.1-3824.1)
2016Any additional transient occupancy tax or any increase in the rate of an existing transient occupancy tax in Fairfax County first imposed on or after July 1, 2010, shall not apply within the limits of any town located in such county, without the cons . . .
Taxpayer refusing to file return; estimated tax (§ 58.1-111)
2016Whenever any taxpayer liable under the law to file a state tax return with the Department shall fail or refuse on demand to file a correct and proper return, the Department may make an estimate of the amount of taxes due the Commonwealth by such taxp . . .
Amount of license tax (§ 3.2-6528)
2016The governing body of each county or city shall impose by ordinance a license tax on the ownership of dogs within its jurisdiction. The governing body of any locality that has adopted an ordinance pursuant to subsection B of § 3.2-6524 shall impose . . .
Collection and remittance of tax (§ 58.1-2905)
2016A A pipeline distribution company or gas utility shall collect the tax from the consumer by adding it as a separate charge to the consumer’s monthly statement. Until the consumer pays the tax to such company, the tax shall constitute a debt of . . .
County food and beverage tax (§ 58.1-3833)
2016A Any county is hereby authorized to levy a tax on food and beverages sold, for human consumption, by a restaurant, as such term is defined in subdivision 9 of § 35.1-1, not to exceed four percent of the amount charged for such food and beverages. S . . .
(Effective October 1, 2016) Course credit; veterans; active duty military students (§ 23.1-904)
2016A The governing board of each public institution of higher education shall implement policies that provide students called to active military duty during an academic semester with the opportunity to earn full course credit. Such policies shall provid . . .
City or county probate tax (§ 58.1-1718)
2016In addition to the state tax and fee imposed by §§ 58.1-1712 and 58.1-1717.1, the governing body of any county and the council of any city may, as provided in § 58.1-3805, (i) impose a county or city tax in an amount equal to one-third of the amou . . .
Authority of boards of supervisors to require commissioners of revenue to prepare tax bills (§ 15.2-409)
2016The board may by resolution require the commissioner of revenue of such county to prepare and make all tax bills, in accord with all items shown on the land books, personal property books and income assessment books for the current year, and deliver . . .