Notwithstanding the contrary language of §§ 58.1-3515, 58.1-3518, 58.1-3913, 58.1-3915, and 58.1-3916, or subdivision B of § 58.1-3516, relating to the tax day, or tax filing or payment dates, or dates on which penalty and interest are to be charged or added to delinquent tax returns or payments, or any other general provisions of law relating to such dates, the City of Winchester is authorized to provide, by ordinance, in combination with the adoption of proration of personal property taxes under § 58.1-3516, the following:
1. The payment of the personal property tax on any personal property subject to proration shall be due on the last day of the twelfth month after such personal property has acquired situs within the city; however, if the property loses situs in the City of Winchester, or if the taxpayer sells or otherwise transfers title to the property, the tax shall be due on the last day of the month following the month of the loss of situs or of the sale or other transfer of title of the property.
2. The penalties for failure to pay the tax on such personal property shall begin the day following the due date for the tax on the property.
The provisions of Subtitle III (§ 58.1-3000 et seq.) of Title 58.1 which are not in conflict herewith shall apply, with the respective differences having been considered, to the imposition and collection of personal property taxes by the City of Winchester, and the tax credit and exemption provisions of § 58.1-3516 for the payment of taxes to other jurisdictions shall specifically apply to any ordinance adopted under the authority of this section.
1993, cc. 187, 324; 1995, cc. 131, 469.
Structure Code of Virginia
Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital
§ 58.1-3500. Defined and segregated for local taxation
§ 58.1-3501. Tangible personal property leased to agency of federal, state or local government
§ 58.1-3503. General classification of tangible personal property
§ 58.1-3506. Other classifications of tangible personal property for taxation
§ 58.1-3506.2. Restrictions and conditions
§ 58.1-3506.3. Permanently and totally disabled defined
§ 58.1-3506.4. Local restrictions and conditions; model ordinance
§ 58.1-3506.7. Effective date; change in circumstances
§ 58.1-3508.1. Separate classification of machinery and tools used in semiconductor manufacturing
§ 58.1-3508.2. Separate classification of machinery and tools used in other businesses
§ 58.1-3509. Merchants' capital subject to local taxation; rate limit
§ 58.1-3510. Definition of merchants' capital
§ 58.1-3510.01. Separate classification of merchants' capital of pharmaceutical wholesalers
§ 58.1-3510.02. Separate classification of certain merchants' capital of wholesalers and retailers
§ 58.1-3510.4. Short-term rental property; short-term rental businesses
§ 58.1-3510.5. Renter's certificate of registration
§ 58.1-3510.6. Short-term rental property tax
§ 58.1-3510.7. Exemptions; penalties
§ 58.1-3513. When imports deemed to acquire situs
§ 58.1-3514. When cargo in transit not deemed to have acquired a situs for taxation
§ 58.1-3515. Tax day January 1
§ 58.1-3516. Proration of personal property tax
§ 58.1-3516.1. Payment of taxes prorated under § 58.1-3516
§ 58.1-3516.2. Payment of taxes on leased property by lessee; information to be furnished by lessor
§ 58.1-3517. Department of Taxation to prescribe and furnish forms of returns; use of local forms
§ 58.1-3518. Taxpayers to file returns
§ 58.1-3518.1. Alternative method of filing returns for motor vehicles, trailers and boats
§ 58.1-3519. Commissioner to assess property if taxpayer fails to file return