Division 02 – Retail Sales Tax
Division 2 – Retail Sales Tax
[Adopted 3-10-1978 as Ch. 8, Art. II, of the 1978 Code; amended in its entirety 7-12-1993 (Ch. 147, Art. II, of the 1993 Code)]
§ 3.7-3 Tax imposed; statutory guidelines.
Pursuant to Title 58.1, Chapter 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 Chapter 6, Title 58.1, Code of Virginia. It shall be subject to all provisions of Chapter 6, Title 58.1, Code of Virginia, all the amendments thereof and the rules and regulations published with respect thereto.
§ 3.7-4 Administration and collection.
Pursuant to Title 58.1, Chapter 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.