Front Royal VA Municipal Code

Chapter 75 FINANCE AND TAXATION.

Section 75-1 DESIGNATION OF DEPOSITORIES.

Section 75-2 BANK FRANCHISE TAX - DEFINITIONS.

Section 75-3 BANK FRANCHISE TAX - IMPOSITION OF TAX.

Section 75-4 bANK FRANCHISE TAX - DELIVERY OF RETURNS.

Section 75-5 BANK FRANCHISE TAX - ASSESSMENT AND COLLECTION.

Section 75-6 BANK FRANCHISE TAX - TIME OF PAYMENT.

Section 75-7 BANK FRANCHISE TAX - VIOLATIONS AND PENALTIES.

Section 75-8 EXEMPTION FOR CERTIFIED POLLUTION CONTROL EQUIPMENT, FACILITIES AND PROPERTY - DEFINITIONS.

Section 75-9 GRANT OF EXEMPTION.

Section 75-10 TAX RELIEF FOR THE ELDERLY OR DISABLED - DEFINITIONS.

Section 75-11 TAX RELIEF FOR THE ELDERLY OR DISABLED - APPLICABILITY.

Section 75-12 TAX RELIEF FOR THE ELDERLY OR DISABLED - ADMINISTRATION AND ENFORCEMENT; RULES AND REGULATIONS.

Section 75-13 TAX RELIEF FOR THE ELDERLY OR DISABLED - CONDITIONS FOR GRANT OF EXEMPTION OR DEFERRAL.

Section 75-14 TAX RELIEF FOR THE ELDERLY OR DISABLED - CLAIMING OF EXEMPTION OR DEFERRAL.

Section 75-15 TAX RELIEF FOR THE ELDERLY OR DISABLED - AMOUNT OF EXEMPTION OR DEFERRAL.

Section 75-16 TAX RELIEF FOR THE ELDERLY OR DISABLED - CHANGES IN STATUS.

Section 75-17 TAX RELEIF FOR THE ELDERLY OR DISABLED - VIOLATIONS AND PENALTIES.

Section 75-17.1 POSTPONEMENT OF PAYMENT FOR LOCAL IMPROVEMENT ASSESSMENTS - ELIGIBILITY; DEFERRAL; REQUIREMENTS.

Section 75-18 SPECIAL ASSESSMENTS - TAXATION TO BE IN ACCORDANCE WITH STATE LAW AND THIS ARTICLE.

Section 75-19 SPECIAL ASSESSMENTS - APPLICATIONS.

Section 75-20 SPECIAL ASSESSMENTS - DETERMINATION OF ELIGIBILITY AND VALUE.

Section 75-21 SPECIAL ASSESSMENTS - RECORDING OF PROPERTY VALUES.

Section 75-22 SPECIAL ASSESSMENTS - ROLLBACK TAX AND INTEREST.

Section 75-23 RESTAURANT MEALS EXCISE TAX - DEFINITIONS.

Section 75-24 RESTAURANT MEALS EXCISE TAX - LEVY.

Section 75-25 RESTAURANT MEALS EXCISE TAX - COLLECTION OF TAX BY SELLER.

Section 75-26 RESTAURANT MEALS EXCISE TAX - EXEMPTIONS; LIMITS ON APPLICATION.

Section 75-27 RESTAURANT MEALS EXCISE TAX - GRATUITIES AND SERVICE CHARGES.

Section 75-28 RESTAURANT MEALS EXCISE TAX - REPORT OF TAXES COLLECTED.

Section 75-29 RESTAURANT MEALS EXCISE TAX - PENALTY FOR VIOLATION OF ORDINANCE.

Section 75-30 RESTAURANT MEALS EXCISE TAX - COLLECTIONS TO BE HELD IN TRUST.

Section 75-31 RESTAURANT MEALS EXCISE TAX - COMMISSION FOR COLLECTION.

Section 75-32 RESERVED.

Section 75-33 MOTEL EXCISE TAX FOR TRANSIENTS - DEFINITIONS.

Section 75-34 MOTEL EXCISE TAX FOR TRANSIENTS - TAX LEVIED; RATE.

Section 75-35 MOTEL EXCISE TAX FOR TRANSIENTS - PAYMENT AND COLLECTION.

Section 75-36 MOTEL EXCISE TAX FOR TRANSIENTS - COLLECTIONS TO BE HELD IN TRUST.

Section 75-37 MOTEL EXCISE TAX FOR TRANSIENTS - COMMISSION FOR COLLECTION.

Section 75-38 MOTEL EXCISE TAX FOR TRANSIENTS - REGISTRATION; REPORTS AND REMITTANCES.

Section 75-39 MOTEL EXCISE TAX FOR TRANSIENTS - PENALTIES AND INTEREST.

Section 75-40 MOTEL EXCISE TAX FOR TRANSIENTS - RECORDS.

Section 75-41 MOTEL EXCISE TAX FOR TRANSIENTS - REPORT REQUIRED FOR OPERATORS DISPOSING OF BUSINESS.

Section 75-42 MOTEL EXCISE TAX FOR TRANSIENTS - EXEMPTIONS.

Section 75-43 MOTEL EXCISE TAX FOR TRANSIENTS - VIOLATIONS AND PENALTIES.

Section 75-44 DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS - MAILING OF BILLS.

Section 75-45 DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS - PREPARATION OF DELINQUENT TAX LISTS.

Section 75-46 DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS - CREDIT TO TREASURER.

Section 75-47 DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS - PUBLICATION.

Section 75-48 DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS - RESUBMISSION.

Section 75-49 VOLUNTEER FIRE DEPARTMENT AND RESCUE SQUAD MEMBERS' MOTOR VEHICLES.

Section 75-50 COURT COSTS FOR JAIL EXPENSES.

Section 75-51 ENTERPRISE ZONE - STATEMENT OF PURPOSE.

Section 75-52 ENTERPRISE ZONE - BOUNDARIES.

Section 75-53 ENTERPRISE ZONE - DEFINITIONS.

Section 75-54 ENTERPRISE ZONE - QUALIFICATION FOR BENEFITS.

Section 75-55 ENTERPRISE ZONE - LOCAL ENTERPRISE ZONE INCENTIVES.

Section 75-56 ENTERPRISE ZONE - APPLICATION.

Section 75-57 ENTERPRISE ZONE ADMINISTRATOR.

Section 75-58 TECHNOLOGY ZONE - STATEMENT OF PURPOSE.

Section 75-59 "TECHNOLOGY BUSINESSES" DEFINED.

Section 75-60 TECHNOLOGY ZONE - QUALIFICATION.

Section 75-61 TECHNOLOGY ZONE - ZONE BENEFITS.

Section 75-62 TECHNOLOGY ZONES - ZONES.

Section 75-63 TECHNOLOGY ZONE - MASTER AGREEMENT.

Section 75-64 DOWNTOWN SERVICE DISTRICT CREATED.

Section 75-65 DOWNTOWN SERVICE DISTRICT - ADDITIONAL TAX IMPOSED.

Section 75-66 DOWNTOWN SERVICE DISTRICT DEFINED.

Section 75-67 DOWNTOWN SERVICE DISTRICT - PURPOSES OF TAX AND FACILITIES AND SERVICES PROPOSED.

Section 75-68 DOWNTOWN SERVICE DISTRICT - PROPOSED PLAN FOR PROVIDING FACILITIES AND SERVICES.

Section 75-69 DOWNTOWN SERVICE DISTRICT - BENEFITS WHICH CAN BE EXPECTED.

Section 75-70 DOWNTOWN SERVICE DISTRICTS - OTHER POWERS AND DUTIES.

Section 75-71 DOWNTOWN SERVICE DISTRICT - SEVERABILITY.

Section 75-72 DOWNTOWN SERVICE DISTRICT - PARTIAL YEAR TRANSISITON.

Section 75-73 ELECTRIC CONSUMERS TAX.


Adopted by the Town Council of the Town of Front Royal: Art. I, as Art. I of Ch. 8 of the 1965 Code, amended in its entirety 2-22-88 by Ord. No. 1-88; Art. II, 5-26-80*; Art. III, 6-25-73; Art. IV, 1-22-73, amended in its entirety 7-28-75, 7-23-79, 7-13-81, 4-25-83 by Ord. No. 3-83; Art. IV A, 11-9-92 as Ord. No. 13-92; Art. V, 10-8-79; Art. VI, 8-26-85 as Ord. No. 7-85; Art. VII, 8-12-85 as Ord. No. 6-85; Art. VIII, 11-10-86 as Ord. No. 19-86, amended 9-25-89 by Ord. No. 9-89; Art. IX, 7-11-88 as Ord. No. 6-88; Art. X, 6-11-90 as Ord. No. 5-90; Art. XI, 9-24-90 as Ord. No. 16-90; Art. XII, 11-8-93 as Ord. No. 15-93.  Subsequent amendments noted where applicable.

*    Editor's Note: The ordinance adopted this date repealed Art. II, Tax on Bank Stock, of Ch. 8 of the 1965 Code. Also, original Sec. 8-6.7 of this ordinance provided that it shall be effective for the year beginning January 1, 1980.