Article III. Retail Sales and Use Tax.
Sec. 11.1-13. Imposition; rate; to be additional to state sales
tax.
Pursuant to title 58, chapter 8.1, section 58-441.49 of the Code of
Virginia, a local general retail sales tax at the rate of one per cent
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 8.1, title 58 of the Code of Virginia. It shall be
subject to all provisions of chapter 8.1 of title 58 of the Code of
Virginia, all the amendments thereto and the rules and
regulations published with respect thereto. (4-18-66, § 1.)
Sec. 11.1-14. Administration and collection.
Pursuant to title 58, chapter 8.1, section 58-441.49 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 in the same manner, subject to the same penalties
as provided for the state sales tax, with the adjustments required
by sections 58-441.50 and 58-441.51. (4-18-66, § 2.)
