Chapter 75 FINANCE AND TAXATION.

DEPOSIT OT TOWN FUNDS

75-1    DESIGNATION OF DEPOSITORIES

BANK FRANCHISE TAX

75-2    DEFINITIONS

75-3    IMPOSITION OF TAX

75-4    DELIVERY OF RETURNS

75-5    ASSESSMENT AND COLLECTION

75-6   TIME OF PAYMENT

75-7    VIOLATIONS AND PENALTIES

EXEMPTION FOR CERTIFIED POLLUTION CONTROL EQUIPMENT, FACILITIES AND PROPERTY

75-8    DEFINITIONS

75-9    GRANT OF EXEMPTION

TAX RELIEF FOR THE ELDERLY OR DISABLED

75-10    DEFINITIONS

75-11    APPLICABILITY

75-12    ADMINISTRATION AND ENFORCEMENT; RULES AND REGULATIONS

75-13    CONDITIONS FOR GRANT OF EXEMPTION OR DEFERRAL

75-14    CLAIMING OF EXEMPTION OR DEFERRAL

75-15    AMOUNT OF EXEMPTION OR DEFERRAL

75-16    CHANGES IN STATUS

75-17    VIOLATIONS AND PENALTIES

POSTPONEMENT OF PAYMENT FOR LOCAL IMPROVEMENT ASSESSMENTS

75-17.1   ELIGIBILITY; DEFERRAL; REQUIREMENTS

SPECIAL ASSESSMENTS FOR AGRICULTURAL, HORTICULTURAL, FORREST OR OPEN SPACE REAL ESTATE

75-18   TAXATION TO BE IN ACCORDANCE WITH STATE LAW AND THIS ARTICLE

75-19    APPLICATIONS

75-20    DETERMINATION OF ELIGIBILITY AND VALUE

75-21    RECORDING OF PROPERTY VALUES

75-22    ROLLBACK TAX AND INTEREST

RESTAURANT MEAL EXCISE TAX

75-23    DEFINITIONS

75-24    LEVY

75-25    COLLECTION OF TAX BY SELLER

75-26    EXEMPTIONS; LIMITS ON APPLICATION

75-27    GRATUITIES AND SERVICE CHARGES

75-28    REPORT OF TAXES COLLECTED

75-29    PENALTY FOR VIOLATION OF ORDINANCE

75-30    COLLECTIONS TO BE HELD IN TRUST

75-31    COMMISSION FOR COLLECTION

75-32    RESERVED

MOTEL EXCISE TAX FOR TRANSIENTS

75-33    DEFINITIONS

75-34    TAX LEVIED; RATE

75-35    PAYMENT AND COLLECTION

75-36    COLLECTIONS TO BE HELD IN TRUST

75-37    COMMISSION FOR COLLECTION

75-38    REGISTRATION; REPORTS AND REMITTANCES

75-39    PENALTIES AND INTEREST

75-40    RECORDS

75-41    REPORT REQUIRED FOR OPERATORS DISPOSING OF BUSINESS

75-42    EXEMPTIONS

75-43    VIOLATIONS AND PENALTIES

DELINQUENT REAL ESTATE AND PERSONAL PROPERTY TAX LISTS

75-44    MAILING OF BILLS

75-45    PREPARATION OF DELINQUENT TAX LISTS

75-46    CREDIT TO TREASURER

75-47    PUBLICATION

75-48    RESUBMISSION

SEPARATE CLASSIFICATIONS FOR PERSONAL PROPERTY TAXATION

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

JAIL EXPENSE TAX

75-50 COURT COSTS FOR JAIL EXPENSES

ENTERPRISE ZONE

75-51   STATEMENT OF PURPOSE

75-52   BOUNDARIES

75-53   DEFINITIONS

75-54   QUALIFICATION FOR BENEFITS

75-55   LOCAL ENTERPRISE ZONE INCENTIVES

75-56   APPLICATION

75-57   ENTERPRISE ZONE ADMINISTRATOR

TECHNOLOGY ZONE

75-58   STATEMENT OF PURPOSE

75-59   "TECHNOLOGY BUSINESSES" DEFINED

75-60    QUALIFICATION

75-61    ZONE BENEFITS

75-62    ZONES

75-63    MASTER AGREEMENT

DOWNTOWN SERVICE DISTRICT

75-64    DOWNTOWN SERVICE DISTRICT CREATED

75-65    ADDITIONAL TAX IMPOSED

75-66    DOWNTOWN SERVICE DISTRICT DEFINED

75-67    PURPOSES OF TAX AND FACILITIES AND SERVICES PROPOSED

75-68    PROPOSED PLAN FOR PROVIDING FACILITIES AND SERVICES

75-69    BENEFITS WHICH CAN BE EXPECTED

75-70    OTHER POWERS AND DUTIES

75-71    SEVERABILITY

75-72    PARTIAL YEAR TRANSISITON

75-73   ELECTRIC CONSUMERS TAX

Adopted by the Town Council of the Town of Front Royal 3-11-85. (Chapter 8 of the 1965 Code including adoptions/amendments 1-22-73; 5-28-73;6-25-73; 7-28-75; 7-23-79; 10-8-79; 5-26-80;7-13-81; 4-25-83). Ord. No. 1-86 Added 75-26.1 “Commission for Collection of Taxes” 1-13-86. Ord. No. 4-86 repealed 75-32(M) 5-12-86. Ord. No 6-88 Added “Production of Information – Sales and Use Tax Info.(75-48) 7-11-88. Ord. No.11-2000 repealed 75-26.1 “Commission for Collection of Taxes” 6-26-00. Subsequent amendments noted where applicable.