In addition to the state recordation tax imposed by Chapter 8 (§ 58.1-800 et seq.) of this title, the governing body of any city or county is hereby authorized to impose a recordation tax, in an amount equal to one-third of the amount of the state recordation tax collectible for the Commonwealth, upon the first recordation of each taxable instrument in such city or county. No tax shall be levied under this section when the state recordation tax imposed under Chapter 8 (§ 58.1-800 et seq.) is fifty cents.
Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.
Structure Code of Virginia
Chapter 38 - Miscellaneous Taxes
§ 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
§ 58.1-3806. Collection of tax; compensation for clerk
§ 58.1-3808. Interpretation of article
§ 58.1-3814. Water or heat, light and power companies
§ 58.1-3814.1. Consumer utility tax on churches
§ 58.1-3815. Consumer taxes upon lessees of certain property
§ 58.1-3816.1. Discount for collection of taxes
§ 58.1-3816.2. Exemptions from consumer utility taxes
§ 58.1-3817. Classification of events to which admission is charged
§ 58.1-3818. Admissions tax in counties
§ 58.1-3819. Transient occupancy tax
§ 58.1-3819.1. Transient occupancy tax; Roanoke County
§ 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
§ 58.1-3825.2. 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. (Effective until October 1, 2022) Scope of transient occupancy tax
§ 58.1-3826. (Effective October 1, 2022) Scope of transient occupancy tax
§ 58.1-3830. Local cigarette taxes authorized; use of dual die or stamp to evidence payment
§ 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
§ 58.1-3833. County food and beverage tax
§ 58.1-3834. Apportionment of food and beverage or meals tax
§ 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
§ 58.1-3850. Creation of local technology zones
§ 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
§ 58.1-3852. Incentives for green roofing