Shenandoah County, VA
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2023-12-12
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Part II: General Legislation
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Chapter 146 Taxation
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Article I Sales Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Authorities
- Ch 12 Election Districts
- Ch 16 Finances
- Ch 20 Fire/Ems and Emergency Management
- Ch 37 Personnel Policies
- Ch 41 Police
- Ch 43 Procurement Policy
- Ch 48 Records
- Part II: General Legislation
- Ch 57 Alarms
- Ch 62 Animals
- Ch 71 Building Construction
- Ch 76 (Reserved)
- Ch 80 Burning, Open
- Ch 81 Contractors, Licensing of
- Ch 82 Conservation Easement Program
- Ch 82A Criminal History Records
- Ch 83 Emergency Telephone Service
- Ch 87 Erosion and Sediment Control
- Ch 91 Festivals
- Ch 95 Fire Prevention
- Ch 108 Loitering
- Ch 112 Massage Therapy
- Ch 114 Methamphetamine Labs
- Ch 117 Nuisances
- Ch 120 Parks
- Ch 123 Peddling and Soliciting
- Ch 124 Pawnbrokers
- Ch 130 Sanitary Districts
- Ch 132 Sewers
- Ch 134 Solid Waste
- Ch 138 Street Names and Building Numbers
- Ch 142 Subdivision of Land
- Ch 146 Taxation
- Ch 146 Art I Sales Tax
- § 146-1 Levy of tax.
- § 146-2 Administration and collection.
- § 146-3 (Reserved)
- Ch 150 Tourism Zone
- Ch 152 Vehicles, Abandoned
- Ch 156 Vehicles and Traffic
- Ch 160 Water
- Ch 161 Water and Sewage Disposal
- Ch 162 Welfare, Health, Safety
- Ch 165 Zoning
- Appendix
- Ch A170 Fees
- Disposition List
- Ch DL Disposition List
Pursuant to § 58.1-605 of the Code of Virginia, a
local general retail sales tax at the rate of 1% to provide revenue
for the general fund for the County of Shenandoah is hereby levied.
Said tax shall be added to the rate of the state sales tax imposed
by Title 58.1, Chapter 6, of the Code of Virginia. It shall be subject
to all provisions of Chapter 6 of Title 58.1 of the Code of Virginia,
all the amendments thereto and the rules and regulations published
with respect thereto.
Pursuant to Title 58.1, Chapter 6, § 58.1-605, of
the Code of Virginia, the local general retail sales tax levied pursuant
to this article shall be administered and collected by the State Tax
Commissioner of the Commonwealth of Virginia in the same manner, subject
to the same penalties as provided for the state sales tax, with the
adjustments required by § 58.1-628.2 of the Code of Virginia.
