§ 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

Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 38 > Article 8 - Other Permissible Taxes

  • Board: means the Commonwealth Transportation Board. See Virginia Code 33.2-100
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Commissioner of Highways: means the individual who serves as the chief executive officer of the Department of Transportation. See Virginia Code 33.2-100
  • Contract: A legal written agreement that becomes binding when signed.
  • Department: means the Department of Transportation. See Virginia Code 33.2-100
  • Highway: means the entire width between the boundary lines of every way or place open to the use of the public for purposes of vehicular travel in the Commonwealth. See Virginia Code 33.2-100
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Locality: has the meaning assigned to it in § 1-221. See Virginia Code 33.2-100
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Maintenance: means (i) ordinary maintenance; (ii) maintenance replacement; (iii) operations that include traffic signal synchronization, incident management, and other intelligent transportation system functions; and (iv) any other categories of maintenance that may be designated by the Commissioner of Highways. See Virginia Code 33.2-100
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Personal property: All property that is not real property.
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Secretary: means the Secretary of Transportation. See Virginia Code 33.2-100
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255