Frederick County, VA Article VII Retail Sales Tax [1]

[Adopted 9-12-1984 as Ch. 9, Art. VIII, of the 1984 Frederick County Code]

[1] Editor's Note: For statutory provisions relating to this topic, see Code of Virginia, § 58.1-605.

§ 155-31 Tax imposed; additional regulations.

Pursuant to § 58.1-605 of the Code of Virginia, a local general retail sales tax at the rate of 1% to provide revenue for the County is hereby levied. Such tax shall be added to the rate of the state sales tax imposed by Chapter 6 of Title 58.1 of the Code of Virginia. It shall be subject to all provisions of Chapter 6 of Title 58.1 of the Code of Virginia, all the amendments thereto and the rules and regulations published with respect thereto.

§ 155-32 Administration and collection.

[Amended 2-12-2014]

Pursuant to Title 58.1, Chapter 6, § 58.1-605, 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 in the same manner, subject to the same penalties provided for the state sales tax.