§ 20-76. Levied; rate; etc.

Pursuant to section 58-441.49 of the Code of Virginia, a local general retail sales tax, at the rate of one percent, to provide revenue for the general fund for the county, is hereby levied. Such tax shall be added to the rate of the state retail sales tax imposed by chapter 8.1, title 58, of the Code of Virginia and shall be subject to all applicable provisions of such chapter, all amendments thereto and the rules and regulations published with respect thereto, except that the applicable brackets of prices shall be as prescribed in sections 58-441.50 and 58-441.51 of the Code of Virginia for the combined state and county tax, and except that no discount under section 58-441.51 of the Code of Virginia shall be allowed on the county sales tax.

This article shall not apply to artificial or propane gas, fire wood, coal or home heating oil used by an individual purchaser for other than business, commercial or industrial purposes.

(Code 1974, § 17-36; Ord. of 4-16-84)

Editor's note— The ordinance codified in this article was enacted May 16, 1966. Section 3 thereof provided that it take effect September 1, 1966, and that a certified copy be forwarded by the county clerk to the state tax commissioner so as to be received by him within five days after its adoption, thus complying with Code of Virginia, § 58-441.49(c).

(Code 1974, § 17-36; Ord. of 4-16-84)

Editor's note

The ordinance codified in this article was enacted May 16, 1966. Section 3 thereof provided that it take effect September 1, 1966, and that a certified copy be forwarded by the county clerk to the state tax commissioner so as to be received by him within five days after its adoption, thus complying with Code of Virginia, § 58-441.49(c).