[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.
