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2005 SESSION
047023308Be it enacted by the General Assembly of Virginia:
1. That § 2.02, as amended, of Chapter 617 of the Acts of Assembly of 1986 is amended and reenacted as follows:
§ 2.02. Taxing powers.
In addition to the powers granted by other sections of this charter and general
law, the county shall have the power to raise annually by taxes and
assessments, as permitted and limited by general law, in the county such sums
of money as the board of supervisors shall deem necessary to pay the debts and
defray the expenses of the county in such manner as the board of supervisors
shall deem expedient. In addition to, but not as a limitation upon, this
general grant of power the county shall have power to levy and collect ad
valorum taxes on real estate and tangible personal property and machinery and
tools; to levy and collect taxes for admission to or other charge for any
public amusement, entertainment, performance, exhibition, sport or athletic
event in the county, which taxes may be added to and collected with the price
of such admission or other charge; to levy and collect taxes on hotel and motel
rooms not to exceed five percent of the amount charged for the occupancy
thereof; to levy and collect taxes on the sale of meals, including nonalcoholic
beverages, only as provided for by general law and such tax shall apply also to
food prepared on premises and sold to take out, such tax is subject to
limitations as may be imposed by general law; to levy upon the sale or use of
cigarettes a tax at a rate not to exceed 0.75 cents per cigarette, such tax to
be collected pursuant to Article 7 (§ 58.1-3830 et seq.) of Chapter 38 of Title
58.1 of the Code of Virginia, mutatis mutandis, notwithstanding that the county
did not have such power prior to January 1, 1977; to levy and collect privilege
taxes, local general retail sales and use taxes as provided by law; unless prohibited by law, to require
licenses, prohibit the conduct of any business, profession, vocation or calling
without such license, require taxes to be paid on such licenses in respect of
all businesses, professions, vocations and callings not exempted by prohibition
of general law; to franchise any business or calling so as to protect the
public interest; and to require licenses of all owners of vehicles of all kinds
for the privilege of using the streets and other public places in the county,
require taxes to be paid on such licenses and prohibit the use of streets,
alleys and other public places in the county without such license; provided
notwithstanding any contrary provision of this charter the county shall not levy any tax on
tobacco products other than those taxes specially authorized in Title 58.1 of the
Code.
In addition to the other powers conferred by law, the County of Roanoke shall have the power to impose, levy, and collect, in such manner as its board may deem expedient, a consumer or subscriber tax at a rate or rates not exceeding those authorized by general law upon the amount paid for the use of gas, electricity, telephone, and any other public utility service within the county, or upon the amount paid for any one or more of such public utility services, and may provide that such tax shall be added to and collected with bills rendered consumers and subscribers for such services.