[HISTORY: Adopted by the Board of Supervisors of Amelia County 6-13-1966. Amendments noted where applicable.]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Pursuant to Title 58.1, Chapter 6, § 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 Amelia is hereby levied. Said tax shall be added to the rate of the state sales tax imposed by Chapter 6, Title 58.1, 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
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 chapter shall be administered and collected by the State Tax Commissioner of the Commonwealth of Virginia in the same manner and subject to the same penalties as provided for the state sales tax, with the adjustments required by § § 58.1-605 of the Code of Virginia.
The effective date of this chapter shall be the first day of
September 1966. The Clerk of the Board of Supervisors of Amelia County
shall forthwith forward to the State Tax Commissioner of the Commonwealth
of Virginia a certified copy of this chapter, so that it will be received
within five days after its adoption.
