[Adopted 2-11-1980 as Ch. 11, Art. II, of the 1980 Code]
[Amended 12-12-1994]
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 of the County is hereby
levied. Such tax shall be added to the rate of the Virginia state
sales tax imposed by Title 58.1, Chapter 6 of the Code of Virginia.
It shall be subject to all provisions of Title 58.1, Chapter 6 of
the Code of Virginia, all the amendments thereof and the rules and
regulations published with respect thereto.
[Amended 12-12-1994]
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.
