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  • Title 58.1: Taxation
  • Subtitle III: Local Taxes
  • Chapter 38: Miscellaneous Taxes

Miscellaneous Taxes

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 38 of the Code of Virginia, titled “Miscellaneous Taxes.” It is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 60 laws divided across 16 structures.

Article 1 Recordation Tax
Article 2 Tax on Wills and Administrations
Article 6 Transient Occupancy Tax
Article 3 Writ Taxes
Article 4 Consumer Utility Taxes
Article 7 Cigarette Tax
Article 5 Admission Tax
Article 7.1 Food and Beverage Tax
Article 5.1 Video Programming Excise Tax
Article 8 Other Permissible Taxes
Article 10 Local Tourism Zone
Article 12.1 Local Military Centered Community Zone
Article 9 Local Technology Zone
Article 11 Local Incentives for Green Roofs
Article 12 Local Defense Production Zone
Article 13 Local Green Development Zone

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