ARTICLE I. IN GENERAL
Sec. 36-1. Violations.
Secs. 36-2—36-15. Reserved.
ARTICLE II. LICENSE TAXES
*Editor's note—Sections 36-16 through 36-125.2 of Article II were repealed by O-96-319, 12-10-96 and replaced by Sections 36-126 through 36-126.43 and Section 36-191.
DIVISION 1. GENERALLY
Sec. 36-126. Overriding conflicting ordinances.
Sec. 36-126.1. Adoption of state laws and guidelines.
Sec. 36-126.2. License a personal privilege.
Sec. 36-126.3. Tax levied.
Sec. 36-126.4. Definitions.
Sec. 36-126.5. General duties of the commissioner of the revenue.
Sec. 36-126.6. License requirements; filing procedures; due dates; limitations and extensions.
Sec. 36-126.7. Gross receipts.
Sec. 36-126.8. Exclusions and deductions from gross receipts.
Sec. 36-126.9. Penalties and interest.
Sec. 36-126.10. Display of license.
Sec 36-126.11. Suspension.
Sec. 36-126.12. Transfer of license.
Sec. 36-126.13. Recordkeeping and audits.
Sec. 36-126.14. Appeals and rulings.
Sec. 36-126.15. Proration of license taxes.
Sec. 36-126.16. Transitional provisions.
Sec. 36-126.17. Young men's christian associations.
Sec. 36-126.18. Processors.
Sec. 36-126.19. Urban enterprise zone and technology zones.
DIVISION 2. CLASSIFIED BUSINESS AND PROFESSIONAL LICENSES.
Sec. 36-126.20. Generally.
Sec. 36-126.21. Retail merchants--Definitions.
Sec. 36-126.22. Retail merchants--Rate and classifications.
Sec. 36-126.23. Flea markets and craft shows.
Sec. 36-126.24. Producers.
Sec. 36-126.25. Wholesale merchants--Definitions.
Sec. 36-126.26. Wholesale merchants--Rate.
Sec. 36-126.27. Financial, real estate and professional services--Definitions.
Sec. 36-126.28. Financial, real estate and professional services--Rate and classifications.
Sec. 36-126.29. Contractors--Definitions.
Sec. 36-126.30. Contractors--Rate.
Sec. 36-126.31. Repair, personal, business and other services-- Definitions.
Sec. 36-126.32. Repair, personal, business and other services-- Rate and classifications.
Sec. 36-126.33. Bail bondsmen.
DIVISION 3. SPECIAL LICENSES.
Sec. 36-126.34. Savings and loan associations.
Sec. 36-126.35. Amusement machines.
Sec. 36-126.36. Itinerant vendors.
Sec. 36-126-37. Circuses, menageries, and freak shows.
Sec. 36-126.38. Public utilities; light, heat and power companies.
Sec. 36-126.39. Alcoholic beverages.
Sec. 36-126.40. Telegraph companies.
Sec. 36-126.41. Telephone companies.
Sec. 36-126.42. Fortune-telling, astrology, palmistry, etc.
Sec. 36-126.43. Mail order warehouse distribution center.
DIVISION 4. MOTOR VEHICLE LICENSES
Sec. 36-127. Definitions.
Sec. 36-128. Required.
Sec. 36-129. Exemptions.
Sec. 36-130. Amount of license fees.
Sec. 36-131. (Repealed by Ord. No. O-05-091, 7-12-05)
Sec. 36-132. Personal property tax and parking ticket prerequisite.
Sec. 36-133. Transfers.
Sec. 36-134. (Repealed by Ord. No. O-05-091, 7-12-05)
Sec. 36-135. Refunds.
Sec. 36-136. (Repealed by Ord. No. O-05-091, 7-12-05)
Sec. 36-136.1. (Repealed by Ord. No. O-05-091, 7-12-05)
Sec. 36-137. Penalties.
Secs. 36-138—36-148. Reserved.
ARTICLE III. TAXES ON REAL PROPERTY AND TANGIBLE PERSONAL PROPERTY
Sec. 36-149. Tax rates—Tangible personal property in general; exempt household property.
Sec. 36-149.1. Personal property tax on motor vehicles, trailers and boats.
Sec. 36-149.2. Implementation of the personal property tax relief act of 1998.
Sec. 36-149.3. Exemption for Lynchburg Life Saving & First Aid Crew, Inc.
Sec. 36-150. Same—Personal property of persons, firms or corporations.
Sec. 36-151. Same—Machinery used in certain manufacturing and mining businesses.
Sec. 36-151.1. Tax rates - Machinery and tools used in certain food processing businesses.
Sec. 36-152. Same—Real estate.
Sec. 36-153. Same—Commonwealth-owned real estate.
Sec. 36-154. Certified pollution control equipment and facilities.
Sec. 36-154.1. Certified solar equipment, facilities or devices and certified recycling equipment, facilities or devices.
Secs. 36-155—36-163. Reserved.
ARTICLE IV. ASSESSMENT AND COLLECTION
Sec. 36-164. Penalties; fines; assessment where persons fail to give assessing officer required information.
Sec. 36-165. Duties of commissioner of the revenue in general.
Sec. 36-166. Penalty for failure to make returns to commissioner.
Sec. 36-167. Reports to city attorney of failure to make return or pay license tax.
Sec. 36-168. Reports to commissioner of the revenue by persons leasing property for use for sale of oil products.
Sec. 36-169. Assessment of vehicles, machinery, tools, and other tangible personal property used or held in connection with any mining, manufacturing, or other business, trade, occupation or profession.
Sec. 36-170. Collection of taxes where taxpayer is moving or contemplating moving from city.
Sec. 36-171. When tax installments due; penalty; partial payments.
Sec. 36-172. Powers to be exercised in collection of taxes.
Sec. 36-173. Special or omitted assessments.
Sec. 36-174. Duties and powers of collector.
Sec. 36-175. Exemption of real estate taxes on property of certain elderly or permanently and totally disabled persons.
Sec. 36-176. Refunds of local levies erroneously paid.
Sec. 36-177. Exemption of real estate taxes for certain rehabilitated or renovated residential and commercial and industrial real estate.
Sec. 36-177.1. Exemption of real estate taxes for new structures and the renovation or replacement of damaged or destroyed structures in redevelopment or conservation areas or rehabilitation districts.
Secs. 36-178—36-186. Reserved.
ARTICLE V. SPECIAL TAXES
DIVISION 1. GENERALLY
Sec. 36-187. Telephone consumer taxes.
Sec. 36-187.1. Electric and natural gas consumers tax.
Sec. 36-188. Sales tax.
Sec. 36-189. Recordation tax.
Sec. 36-190. E-911 tax.
Sec. 36-191. Bank franchise tax.
Secs. 36-192—36-194. Reserved.
DIVISION 2. CIGARETTE TAX
Sec. 36-195. Definitions.
Sec. 36-196. Rate and amount of tax.
Sec. 36-197. How tax paid.
Sec. 36-198. Reports.
Sec. 36-199. Stamps, machine imprint required.
Sec. 36-200. Preparation of stamps.
Sec. 36-201. Design of stamps.
Sec. 36-202. Meter machines.
Sec. 36-203. Refunds.
Sec. 36-204. Seizure, sale of untaxed cigarettes.
Sec. 36-205. Illegal acts.
Sec. 36-206. Presumption of violation.
Sec. 36-207. Keeping, maintenance of records.
Sec. 36-208. Rules, regulations.
Sec. 36-209. Tax additional.
Sec. 36-210. Penalties.
Secs. 36-211—36-220. Reserved.
DIVISION 3. TRANSIENT LODGING TAX
Sec. 36-221. Definitions.
Sec. 36-222. Violations.
Sec. 36-223. Levied.
Sec. 36-224. Exemptions.
Sec. 36-225. Collection generally.
Sec. 36-226. Collection procedure.
Sec. 36-227. Reports, remittance of tax collected.
Sec. 36-228. Interest, penalties.
Sec. 36-229. Failure or refusal to collect and report tax.
Sec. 36-230. Records.
Sec. 36-231. Procedure upon cessation of business.
Secs. 36-232—36-240. Reserved.
DIVISION 4. PREPARED FOOD TAX
Editor's Note—Sections 36-241 through 36-253 were repealed by Ord. No. O-00-138, adopted June 27, 2000, to become effect July 1, 2000. These sections were replaced by Sections 36-254 through 36-254.10.
Sec. 36-254. Definitions.
Sec. 36-254.1. Levied
Sec. 36.254.2. Collection of tax by seller.
Sec. 36-254.3. Exemptions; limits on application.
Sec. 36-254.4. Gratuities and service charges.
36-254.5. Report of taxes collected; remittance; preservation of records.
Sec. 36-254.6. Penalties, interest on delinquent taxes.
Sec. 36-254.7. Compensation.
Sec. 36-254.8. Enforcement.
Sec. 36-254.9. Penalty for violation of ordinance.
Sec. 36-254.10 . Rules, regulations.
Secs. 36-255—36-260. Reserved.
DIVISION 5. AMUSEMENT TAX
Sec. 36-261. Definitions.
Sec. 36-262. Levied; amount.
Sec. 36-263. Collection.
Sec. 36-264. Reports and remittances generally.
Sec. 36-265. Records.
Sec. 36-266. Reports, remittances and deposits by temporary or transitory places of amusement or entertainment.
Sec. 36-267. Duty of collector going out or disposing of business.
Sec. 36-268. Penalty and interest for late remittance.
Sec. 36-269. Procedure in case of failure to collect, report and remit.
Sec. 36-270. Exceptions.
Sec. 36-271. Penalty for violation of division.
Sec. 36-272. Rules, regulations.
Sec. 36-273. Advertising restricted.