[Ord. No. 100, 6-13-1966]
There is hereby levied and imposed, in addition to all other
taxes and fees of every kind now imposed, a general retail sales tax
at the rate of 1% to provide revenue for the general fund. The rate
of the tax shall be added to the rate of the state retail sales tax
imposed by Code of Virginia, §§ 58.1-603 and 58.1-604,
and shall be subject to all the provisions of said chapter and all
amendments thereof, and the rules and regulations published with respect
thereto, except that the applicable brackets of prices shall be as
prescribed by the State Tax Commissioner for the combined tax, and
except that no discount under Code of Virginia, § 58.1-622,
shall be allowed on the tax levied by this section.
[Ord. No. 100, 6-13-1966]
It is the purpose of the Council, in adopting this article,
to levy the general retail sales tax authorized to be levied by Code
of Virginia, § 58.1-605.