[Adopted 6-27-1966]
[Amended 8-13-1998]
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 of the County of Northumberland
is hereby levied. Said tax shall be added to the rate of the state
sales tax imposed by § 58.1-600 et seq. of the Code of Virginia.
It shall be subject to all the provisions of § 58.1-600
of the Code of Virginia, all the amendments thereof, and the rules
and regulations published with respect thereto.
[Amended 8-13-1998]
Pursuant to § 58.1-605 of the Code
of Virginia, the local general retail sales tax levied by this article
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 § 58.1-628.
The effective date of this article shall be
the first day of September 1966. The Clerk of the Board of Supervisors
of Northumberland County shall forthwith forward to the State Tax
Commissioner of the Commonwealth of Virginia a certified copy of this
article, so that it will be received within five days after its adoption.
