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 County is hereby levied. Such tax shall be
added to the rate of the state sales tax imposed by Chapter 6 of 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 2-12-2014]
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 in the same manner, subject
to the same penalties provided for the state sales tax.