Alleghany County |
Code of Ordinances |
Chapter 58. TAXATION |
Article XIII. TAX ON CERTAIN FOOD AND BEVERAGES SOLD IN COUNTY |
§ 58-386. Definitions. |
§ 58-387. Levied; amount. |
§ 58-388. Payment and collection. |
§ 58-389. Reports and remittances generally. |
§ 58-390. Preservation of records. |
§ 58-391. Advertising payment or absorption of tax prohibited. |
§ 58-392. Gratuities and service charges. |
§ 58-393. Duty of seller when going out of business. |
§ 58-394. Discount. |
§ 58-395. Enforcement; duty of commissioner. |
§ 58-396. Procedure upon failure to collect or report. |
§ 58-397. Duties of treasurer. |
§ 58-398. Interest and penalty for late remittance or false return. |
§ 58-399. Penalty for violation of article. |
§ 58-400. Exemptions. |