Pursuant to §§ 58.1-3716 and
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 Rappahannock 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, Title 58.1 of the Code of Virginia, all the amendments thereto
and the rules and regulations published with respect thereto.
Pursuant to §§ 58.1-3716 and
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.
