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§ 58.1-3800. Levy - In addition to the state recordation tax imposed by Chapter...
§ 58.1-3801. Taxation of instruments relating to property located in more than one jurisdiction - The tax imposed by a city or county pursuant to...
§ 58.1-3802. Interpretation of article - This article shall not be construed as affecting or repealing...
§ 58.1-3803. Collection of tax; compensation for clerk - The tax imposed by this article shall be collected by...
§ 58.1-3804. Collection of tax for city having no court for recordation of deeds and other instruments - When any county imposes the tax authorized by this article...
§ 58.1-3805. Levy - In addition to the state tax and fee imposed by...
§ 58.1-3806. Collection of tax; compensation for clerk - The tax imposed by this article shall be collected by...
§ 58.1-3807. Collection of tax for city having no court for probate of wills or issuance of grants of administration - When any county imposes the tax authorized by this article...
§ 58.1-3808. Interpretation of article - This article shall not be construed as affecting or repealing...
§ 58.1-3809. Repealed - Repealed by Acts 1985, c. 221.
§ 58.1-3812. Repealed - Repealed by Acts 2006, c. 780, cl. 2, effective January...
§ 58.1-3813. Repealed - Repealed by Acts 2000, c. 1064.
§ 58.1-3813.1. Repealed - Repealed by Acts 2006, c. 780, cl. 2, effective January...
§ 58.1-3814. Water or heat, light and power companies - A. Any county, city or town may impose a tax...
§ 58.1-3814.1. Consumer utility tax on churches - Not set out. (1988, c. 702; 1990, c. 492.)
§ 58.1-3815. Consumer taxes upon lessees of certain property - Any county, city or town authorized to levy and collect...
§ 58.1-3816. Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects - No county with a population of over 150,000, shall levy...
§ 58.1-3816.1. Discount for collection of taxes - Any county, city or town which requires local businesses, or...
§ 58.1-3816.2. Exemptions from consumer utility taxes - The governing body of any county, city or town may...
§ 58.1-3817. Classification of events to which admission is charged - In accordance with the provisions of Article X, Section 1...
§ 58.1-3818. Admissions tax in counties - A. Any county, except as provided in subsection C, is...
§ 58.1-3818.01. Repealed - Repealed by Acts 2020, cc. 1214 and 1263, cl. 2.
§ 58.1-3818.02. > - Expired.
§ 58.1-3818.03. Repealed - Repealed by Acts 2020, cc. 1214 and 1263, cl. 2.
§ 58.1-3818.1. Repealed - Repealed by Acts 2006, c. 780, cl. 2, effective January...
§ 58.1-3818.8. Definitions - As used in this article, unless the context requires a...
§ 58.1-3819. Transient occupancy tax - A. 1. Any county, by duly adopted ordinance, may levy...
§ 58.1-3819.1. Transient occupancy tax; Roanoke County - 1. Notwithstanding any other provision of law, general or special,...
§ 58.1-3820. Repealed - Repealed by Acts 2020, cc. 1214 and 1263, cl. 2,...
§ 58.1-3822. Repealed - Repealed by Acts 2016, c. 305, cl. 2.
§ 58.1-3823. Additional transient occupancy tax for certain counties - A. Hanover County, Chesterfield County and Henrico County may impose:...
§ 58.1-3824. Additional transient occupancy tax in Fairfax County - In addition to such transient occupancy taxes as are authorized...
§ 58.1-3824.1. Transient occupancy tax; Fairfax County limitations - Any additional transient occupancy tax or any increase in the...
§ 58.1-3825. Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista - In addition to such transient occupancy taxes as are authorized...
§ 58.1-3825.1. Repealed - Repealed by Acts 2016, c. 305, cl. 2.
§ 58.1-3825.2. Additional transient occupancy tax in Bath County - A. In addition to such transient occupancy tax as is...
§ 58.1-3825.2:1. Additional transient occupancy tax for historic lodging properties - A. As used in this section: "Eligible historic lodging property"...
§ 58.1-3825.3. Additional transient occupancy tax in Arlington County - In addition to the transient occupancy tax authorized by §...
§ 58.1-3825.4. Additional transient occupancy tax in Prince George County - A. In addition to such transient occupancy taxes as are...
§ 58.1-3826. (Effective until October 1, 2022) Scope of transient occupancy tax - A. The transient occupancy tax imposed pursuant to the authority...
§ 58.1-3826. (Effective October 1, 2022) Scope of transient occupancy tax - A. The transient occupancy tax imposed pursuant to the authority...
§ 58.1-3830. Local cigarette taxes authorized; use of dual die or stamp to evidence payment - A. Any locality is authorized to levy taxes upon the...
§ 58.1-3831. Repealed - Repealed by Acts 2020, cc. 1214 and 1263, cl. 2,...
§ 58.1-3832. Local ordinances to administer and enforce local taxes on sale or use of cigarettes - Any county, city or town having a tax upon the...
§ 58.1-3832.1. Regional cigarette tax boards - A. As used in this section: "Member locality" means a...
§ 58.1-3833. County food and beverage tax - A. 1. Any county is hereby authorized to levy a...
§ 58.1-3834. Apportionment of food and beverage or meals tax - In any case where a business is located partially within...
§ 58.1-3840. Certain excise taxes permitted - A. The provisions of Chapter 6 (§ 58.1-600 et seq.)...
§ 58.1-3841. Situs for taxation of the sale of food and beverages - A. The situs for taxation for any tax levied on...
§ 58.1-3842. Combined transient occupancy and food and beverage tax - A. Rappahannock County and Madison County, by duly adopted ordinance,...
§ 58.1-3843. Scope of transient occupancy tax - A. As used in this section: "Accommodations" means any room...
§ 58.1-3850. Creation of local technology zones - A. Any city, county or town may establish, by ordinance,...
§ 58.1-3851. Creation of local tourism zones - A. Any city, county, or town may establish, by ordinance,...
§ 58.1-3851.1. Entitlement to tax revenues from tourism project - A. For purposes of this section: "Economic development authority" means...
§ 58.1-3851.2. Entitlement to tax revenues from tourism project of regional significance - A. For purposes of this section: "Economic development authority" means...
§ 58.1-3851.3. Entitlement to tax revenues from a major tourism project - A. For purposes of this section: "Economic development authority" means...
§ 58.1-3852. Incentives for green roofing - A. As used in this article, unless the context clearly...
§ 58.1-3853. Creation of local defense production zones - A. As used in this section, unless the context requires...
§ 58.1-3854. Creation of local green development zones - A. As used in this section, unless the context requires...