[Adopted as Ch. 7, Art. II, of the 1975 Code]
Pursuant to Title 58.1, Ch. 6, § 58.1-605, 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 state sales tax imposed by Title 58.1, Ch. 6, Code of Virginia. It shall be subject to all the provisions of Title 58.1, Ch. 6, Code of Virginia, all the amendments thereof and the rules and regulations published with respect thereto.
Pursuant to Title 58.1, Ch. 6, § 58.1-605, Code of Virginia, the local general retail sales tax levied by this article shall be administered and collected by the State Tax Commissioner 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.
[Added 10-20-1981]
Pursuant to § 58.1-609, Code of Virginia,
the local general retail sales tax shall not apply to artificial or
propane gas, firewood, coal or home heating oil used for domestic
consumption as defined in § 58.1-608(10a), Code of Virginia.
