§ 40-213. Taxpayers to file returns.

(a)

Every person owning any of the property mentioned in this article on January first of any year shall file a return thereof with, and on forms prescribed by, the commissioner of the revenue of the City of Newport News on or before February fifteenth of each such year. In the case of machinery and tools or any personal property used in a business, the return required hereby shall be filed on or before March first of each such year.

(b)

Every person who acquired personal property subsequent to January first of any year shall file a return thereof with the commissioner of the revenue of the City of Newport News and tender the prorated amount of taxes due to the treasurer of the City of Newport News on or before the next personal property tax payment date, except that the tax on personal property purchased within thirty (30) days of personal property tax payment date shall not be due until the next subsequent personal property tax payment date.

(c)

Every person who sells or otherwise transfers ownership or title to any personal property subsequent to January first of any year shall, within thirty (30) days thereof, report the sale or transfer to the treasurer of the City of Newport News in the event the said personal property was included on the taxpayer's personal property tax return. In the event that personal property was not included on the taxpayer's personal property tax return, the sale or transfer shall be reported to the commissioner of the revenue of the City of Newport News within thirty (30) days.

(Ord. No. 3885-89; Ord. No. 5381-00, § 1)

(Ord. No. 3885-89; Ord. No. 5381-00, § 1)