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2018 Code of Virginia
Title 58.1 - Taxation
Chapter 38 - Miscellaneous Taxes
Article 1. Recordation Tax
- § 58.1-3800. Levy
- § 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
- § 58.1-3804. Collection of tax for city having no court for recordation of deeds and other instruments
Article 2. Tax on Wills and Administrations
- § 58.1-3805. Levy
- § 58.1-3806. Collection of tax; compensation for clerk
- § 58.1-3807. Collection of tax for city having no court for probate of wills or issuance of grants of administration
- § 58.1-3808. Interpretation of article
Article 3. Writ Taxes
Article 4. Consumer Utility Taxes
- § 58.1-3812. Repealed
- § 58.1-3813. Repealed
- § 58.1-3813.1. Repealed
- § 58.1-3814. Water or heat, light and power companies
- § 58.1-3814.1. Consumer utility tax on churches [Not set out]
- § 58.1-3815. Consumer taxes upon lessees of certain property
- § 58.1-3816. Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects
- § 58.1-3816.1. Discount for collection of taxes
- § 58.1-3816.2. Exemptions from consumer utility taxes
Article 5. Admission Tax
- § 58.1-3817. Classification of events to which admission is charged
- § 58.1-3818. Admissions tax in certain counties
- § 58.1-3818.01. Admissions tax in Scott County
- § 58.1-3818.02. [Expired]
- § 58.1-3818.03. Admissions tax in Washington County
- § 58.1-3818.04. Admissions tax in Wythe County
Article 5.1. Video Programming Excise Tax
Article 6. Transient Occupancy Tax
- § 58.1-3819. Transient occupancy tax
- § 58.1-3819.1. Transient occupancy tax; Roanoke County
- § 58.1-3820. Arlington County transient occupancy tax [Not set out]
- § 58.1-3821. Transient occupancy tax on certain rentals [Not set out]
- § 58.1-3822. Repealed
- § 58.1-3823. (For contingent expiration date, see Acts 2018, c. 850) Additional transient occupancy tax for certain counties
- § 58.1-3823. (For contingent effective date, see Acts 2018, c. 850) 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. Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
- § 58.1-3825.1. Repealed
- § 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
- § 58.1-3826. Scope of transient occupancy tax
Article 7. Cigarette Tax
- § 58.1-3830. Local taxes not prohibited; use of dual die or stamp to evidence payment of both county, city, or town and state tax on cigarettes
- § 58.1-3831. Tax in certain counties
- § 58.1-3832. Local ordinances to administer and enforce local taxes on sale or use of cigarettes
Article 7.1. Food and Beverage Tax
- § 58.1-3833. County food and beverage tax
- § 58.1-3834. Apportionment of food and beverage or meals tax
Article 8. Other Permissible Taxes
- § 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
Article 9. Local Technology Zone
Article 10. Local Tourism Zone
- § 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
Article 11. Local Incentives for Green Roofs
Article 12. Local Defense Production Zone
Article 13. Local Green Development Zone
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