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Carroll County, VA
 
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[Adopted 6-14-1966; amended 8-8-1990 (Ch. 116, Art. II, of the 1990 Code)]
Pursuant to Title 58.1, Chapter 6, § 58.1-605, Code of Virginia, a local general retail sales tax at the rate of 1% to provide revenue for the general fund for the County of Carroll is hereby levied. Said tax shall be added to the rate of the of the state sales tax imposed by Title 58.1, Chapter 6, Code of Virginia. It shall be subject to all provisions of Title 58.1, Chapter 6, Code of Virginia, all the amendments thereto and the rules and regulations published with respect thereto.
Pursuant to Title 58.1, Chapter 6, § 58.1-605, Code of Virginia, the local general retail sales tax levied pursuant to this article shall be administered and collected by the State Tax Commissioner of the Commonwealth of Virginia in the same manner and subject to the same penalties as provided for the state sales tax, with the adjustments required by § 58.1-628, Code of Virginia.[1]
[1]
Editor's Note: See now § 58.1-628.2, Code of Virginia.