The tax imposed by this article shall be collected by the clerk of the circuit court for each city and county in whose office deeds or other instruments are offered for recordation or if the property is located in more than one city or county, by the respective clerks of each jurisdiction. The clerk shall deposit all funds collected pursuant to this chapter into the treasury of the county or city in which such court is situated. Every clerk who collects the tax imposed by this chapter shall be entitled to compensation for such services in an amount equal to five percent of the amount so collected and paid over.
Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988, c. 421.
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