City of Galax, VA
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2023-03-13
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The Code
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Part II: General Legislation
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Chapter 135 Taxation
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Article IX General Retail Sales Tax
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administration of Government
- Ch 10 Fire Department
- Ch 14 Grievance Procedure
- Ch 17 Industrial Development Authority
- Ch 23 Police Department
- Ch 26 Procurements
- Part II: General Legislation
- Ch 34 Bingo
- Ch 36 Building Construction
- Ch 37 Building Maintenance
- Ch 39 Burning, Open
- Ch 41 Cable Television Franchises
- Ch 43 Conservation and Rehabilitation District
- Ch 44 Cross-Connections; Backflow Prevention
- Ch 46 Dogs and Other Animals
- Ch 48 Drugs and Drug Paraphernalia
- Ch 50 Electrical Standards
- Ch 51 Emergency Medical Services
- Ch 53 Enterprise Zone
- Ch 56 Fees
- Ch 57 Fees, Delinquent Accounts
- Ch 58 Fire Protection and Prevention
- Ch 60 Bingo and Raffles
- Ch 61 Fireworks
- Ch 63 Food Service Establishments
- Ch 66 Garbage, Rubbish and Other Waste
- Ch 71 Health and Sanitation
- Ch 74 Hospital Provider Assessment
- Ch 75 Housing Standards
- Ch 79 Junkyards
- Ch 86 Licensing
- Ch 89 Loitering
- Ch 94 Mechanical Workers
- Ch 99 Mobile Homes
- Ch 107 Offenses, Miscellaneous
- Ch 116 Sales
- Ch 119 Sexually Oriented Business
- Ch 122 Soil Erosion and Sediment Control
- Ch 125 Stormwater Management
- Ch 127 Streets, Sidewalks and Public Places
- Ch 130 Subdivision of Land
- Ch 133 Tattoo Parlors
- Ch 135 Taxation
- Ch 135 Art IX General Retail Sales Tax
- § 135-63 Levy of tax.
- § 135-64 Administration and collection.
- § 135-65 Effective date.
- Ch 136 Tax Abatements
- Ch 137 Tax Exemptions
- Ch 140 Taxicabs and Public Vehicles
- Ch 143 Trespassing
- Ch 148 Vehicles and Traffic
- Ch 153 Water and Sewers
- Ch 160 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 6-13-1966]
Pursuant to Title 58, Chapter 8.1, § 56-441.49, of
the Code of Virginia, a local general retail sales tax at the rate
of 1%, to provide revenue for the General Fund for the City of Galax,
is hereby levied. Said tax shall be added to the rate of the state
sales tax imposed by Chapter 8.1, Title 58, of the Code of Virginia.
It shall be subject to all provisions of Chapter 8.1 of Title 58 of
the Code of Virginia, all the amendments thereto, and the rules and
regulations published with respect thereto.
Pursuant to Title 58, Chapter 8.1, § 55-441.49, of
the 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, subject
to the same penalties as provided for the state sales tax, with the
adjustments required by Code of Virginia, §§ 58-441.50
and 58-441.51.
The effective date of this article shall be the first day of
September 1966. The Clerk of the City Council of the City of Galax
shall forthwith forward to the State Tax Commissioner of the Commonwealth
of Virginia a certified copy of this article, so that it will be received
within five days after its adoption.
