§ 26-844. Levied.

Latest version.

(a)

There is hereby levied and imposed, in addition to all other taxes and fees of every kind imposed, a general retail sales tax at the rate of one percent to provide revenue for the general fund. The rate of the tax shall be added to the rate of the State retail sales tax imposed by Code of Virginia, title 58.1, ch. 6 (Code of Virginia, § 58.1-600 et seq.) and shall be subject to all the provisions of such sections and all amendments thereof and the rules and regulations published with respect thereto. However, the applicable brackets of prices shall be prescribed in Code of Virginia, § 58.1-628 for the combined tax, and no discount under Code of Virginia, § 58.1-622 shall be allowed on the tax levied by this section.

(b)

It is the purpose of the Council in adopting this section to levy the general retail sales tax authorized to be levied by Code of Virginia, § 58.1-605.

(Code 1993, § 27-301; Code 2004, § 98-601)

(Code 1993, § 27-301; Code 2004, § 98-601)

                    
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