ARTICLE IV. RETAIL SALES TAX
Sec. 21-58. Levied; amount; etc.
Pursuant to section 58.1-605, Code of Virginia, a local general
retail sales tax, at the rate of one percent (1%), to provide revenue for the general fund
of the county, is hereby levied. Such tax shall be added to the rate of the state sales
tax imposed by chapter 6, title 58.1, Code of Virginia, and shall be subject to all
provisions of such chapter, all the amendments thereto, and the rules and regulations
published with respect thereto.
(Ord No. O98-12, 8/5/98) |
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