§ 74-31. Levied; exemptions.

Latest version.

Pursuant to Code of Virginia, § 58.1-605, a local general retail sales tax at the rate of one percent is hereby levied to provide revenue for the general fund for the county. The local one-percent sales tax in effect on all purchases of domestic consumption of artificial or propane gas, firewood, coal and home heating oil shall be exempt.

(Code 1988, § 13-16)

(Code 1988, § 13-16)

                    
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