[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.