[Adopted effective 9-1-1966; amended 11-10-1981]
A.
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 Mathews 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.
B.
The provisions of this article shall not apply to
artificial or propane gas, firewood, coal, or home heating oil used
for domestic consumption as defined in § 58.1-609.10 of
the Code of Virginia, 1950, as amended.
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 and subject to the same penalties as provided for the state sales tax, with the adjustments required by § 58.1-628 of the Code of Virginia.
The Clerk of the Board of Supervisors of Mathews
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.
