Carroll County, VA
chevron_right
2022-05-09
info
chevron_right
Part II: General Legislation
chevron_right
Chapter 221 Taxation
chevron_right
Article II Use Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Absentee Precinct, Central
- Ch 8 Authorities
- Ch 12 Board of Supervisors
- Ch 16 Boards, Committees and Commissions
- Ch 23 Court Fees
- Ch 29 Election Districts and Precincts
- Ch 33 Emergency Operations
- Ch 39 Fire Departments
- Ch 56 Procurements
- Part II: General Legislation
- Ch 67 Adult Businesses
- Ch 72 Airport Zoning
- Ch 77 Alcoholic Beverages
- Ch 83 Animals
- Ch 95 Building Construction
- Ch 107 Drugs and Drug Products
- Ch 115 Entertainment Festivals
- Ch 120 Erosion and Sediment Control
- Ch 126 Flood Hazard Reduction
- Ch 130 Fortune Tellers
- Ch 146 Litter Control
- Ch 152 Manufactured Home Parks
- Ch 155 Methadone Clinics
- Ch 158 Motor Vehicles
- Ch 163 Multiflora Rose Control
- Ch 170 Natural Gas
- Ch 176 Open Burning
- Ch 182 Rental Property
- Ch 190 Sewers
- Ch 201 Solid Waste
- Ch 210 Street Naming and Numbering
- Ch 216 Subdivision of Land
- Ch 221 Taxation
- Ch 221 Art II Use Tax
- § 221-3 Imposition of tax.
- Ch 235 Water
- Appendix
- Ch A243 Bylaws
- Ch A248 Board of Supervisors Rules of Procedure
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 5-14-1968; amended 8-8-1990 (Ch. 116, Art. III, of the 1990 Code)]
Pursuant to § 58.1-606, Code of Virginia, there is
hereby imposed in the County of Carroll a local County use tax at
the rate of 1% to provide revenue for the general fund of the County.
Said County use tax shall be added to the rate of the state use tax
imposed by Title 58.1, Chapter 6, Code of Virginia, and shall be subject
to all the provisions of that chapter and all amendments thereof and
the rules and regulations published with respect thereto. Therefore,
the purpose of this article is to impose the local use tax authorized
by § 58.1-606, Code of Virginia.
