Pursuant to § 58.1-3731 of the Code
of Virginia 1950, as amended, and as thereafter amended from time
to time, for the privilege of doing business within Northumberland
County there is hereby levied a local consumption tax upon each corporation
or other entity providing heat, light, and/or power within the County,
a license tax at the rates specified in § 58.1-2900 of the
Code of Virginia 1950, as amended, and as thereafter amended from
time to time. The local consumption tax shall be administered and
collected pursuant to § 58.1-2901 of the Code of Virginia
1950, as amended, and as thereafter amended from time to time.
This article shall be effective January 1, 2001,
at 12:01 a.m.