| § 40-72. Definitions. |
| § 40-73. Imposition of city bank franchise tax. |
| § 40-74. Filing of return and payment of tax. |
| § 40-75. Effective date of article. |
| § 40-76. Penalty upon bank for failure to comply with article. |
| §§ 40-78—40-85. Reserved. |
|
Footnotes: --- (7) ---
Editor's note— Ord. No. 2646-80 amended and reordained Ch. 40, Art. IV, to read as set out in §§ 40-72—40-77. Formerly, Art. IV, §§ 40-72—40-75, dealt with a tax on bank stock and was derived from Ord. No. 564, §§ 1, 2, 4; Ord. No. 771, §§ 1—4; Ord. No. 927, §§ 1—4; Code 1961, §§ 16-54, 16-56—16-59; and Ord. No. 2506-79, § 1. Annotation—For a case upholding the validity of city's tax on bank stock under a former ordinance, see West v. City of Newport News, 51 S.E. 2d 206 (Va. SCA, 1905). |