Chapter 3.65


3.65.010    Sales and use tax imposed.

3.65.010 Sales and use tax imposed.

Pursuant to the authority granted under Section 58.1-605 of the Code of Virginia, as amended, there is hereby imposed a general retail sales tax at the rate of one percent to provide revenue for the general fund of the city. Such tax shall be added to the rate of state sales tax imposed by Sections 58.1-603 and 58.1-604 of the Code of Virginia and shall be subject to all provisions of Chapter 6 of Title 58.1 of the Code of Virginia and the rules and regulations published with respect thereto. (Code 1985, § 12-260; Ord. 11-13-97).