Go to previous versions
of
this Chapter
2023 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 Repealed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 Repealed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 Repealed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 counties
- § 58.1-3818.01. Repealed
- § 58.1-3818.02. > [Expired]
- § 58.1-3818.03. Repealed
Article 5.1. Video Programming Excise Tax
Article 6. Transient Occupancy Tax
- § 58.1-3818.8. Definitions
- § 58.1-3819. Transient occupancy tax
- § 58.1-3819.1. Transient occupancy tax; Roanoke County
- § 58.1-3820. Repealed
- § 58.1-3822. Repealed
- § 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. 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 Repealed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
- § 58.1-3825.4. Additional transient occupancy tax in Prince George County
- § 58.1-3826. Scope of transient occupancy tax
- § 58.1-3827. Administration of transient occupancy tax
Article 7. Cigarette Tax
- § 58.1-3830. Local cigarette taxes authorized; use of dual die or stamp to evidence payment
- § 58.1-3831. Repealed
- § 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
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
- § 58.1-3851.3. Entitlement to tax revenues from a major tourism project
Article 11. Local Incentives for Green Roofs
Article 12. Local Defense Production Zone
Article 13. Local Green Development Zone
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.