[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.