Search
2,472 results found.
Imposition of sales tax; exemptions (§ 58.1-648)
2016A Beginning January 1, 2007, there is levied and imposed, in addition to all other taxes and fees of every kind imposed by law, a sales or use tax on the customers of communications services in the amount of 5% of the sales price of each communicatio . . .
Levy of license tax (§ 58.1-2501)
2016A For the privilege of doing business in the Commonwealth, there is hereby levied on every insurance company defined in § 38.2-100 which issues policies or contracts for any kind of insurance classified and defined in §§ 38.2-102 through 38.2-134 . . .
Scope of transient occupancy tax (§ 58.1-3826)
2016The transient occupancy tax imposed pursuant to the authority of this article shall be imposed only for the occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes. . . .
Bonds not debt or pledge of credit of Commonwealth or political subdivision; payment of expenses (§ 62.1-147)
2016Bonds and refunding bonds issued under the provisions of this chapter shall not be deemed to constitute a debt of the Commonwealth or of any political subdivision thereof or a pledge of the faith and credit of the Commonwealth or of any such politica . . .
Notice of local real estate tax exemption or deferral program for the elderly and handicapped (§ 58.1-3213.1)
2016The treasurer of any county, city or town shall enclose written notice, in each real estate tax bill, of the terms and conditions of any local real estate tax exemption or deferral program established in the jurisdiction pursuant to § 58.1-3210. Th . . .
Authority to require production of sales and use tax information (§ 58.1-3128.1)
2016A Notwithstanding any other provision of law, the governing body of any town may, by local ordinance, require that any dealer registered for the collection of the retail sales and use tax, and located within the town annually provide the town treasur . . .
Amount of license tax for company commencing business (§ 58.1-2505)
2016The license tax on a company commencing business in the Commonwealth shall be measured by an estimate of direct gross premium income reasonably expected to be derived from such business in the Commonwealth from the time of commencing business to Dece . . .
Execution, terms and form of bond or irrevocable letter of credit; action on bond or irrevocable letter of credit; investigation of complaints (§ 3.2-4756)
2016The bond shall be executed by the applicant as principal and by a surety company authorized and qualified to do business in the Commonwealth as surety. An irrevocable letter of credit may be issued on such terms as the Commissioner may require. The C . . .
Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable (§ 58.1-1717)
2016The clerk of the court wherein the probate or administration tax has been paid by an estate shall thereafter compare the total value of the probate estate as shown on the probate tax return with the total value shown on the inventory of such estate t . . .
State, county and district taxes accruing before transition; county sales and use tax becomes city sales and use tax (§ 15.2-3828)
2016All state, county and district taxes on property within the territory occupied by a city created under this chapter that accrued before the city became such shall be payable to and collected by the county treasurer. The proceeds of all county and dis . . .