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 City is hereby
levied. Such 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.
There shall be exempt from the sales and use
taxes imposed by this article artificial or propane gas, firewood,
coal or home heating oil used for domestic consumption. "Domestic
consumption" means the use of artificial or propane gas, firewood,
coal or home heating oil by an individual purchaser for other than
business, commercial or industrial purposes.
Pursuant to Title 58.1, Chapter 6, § 58.1-638
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 § 58.1-628.2
of the Code of Virginia.
