Sec. 40-60. - Levied; amount; etc.
Sec. 40-62. - Exclusions and exemptions.
Secs. 40-63—40-71. - Reserved.
Sec. 40-60. - Levied; amount; etc.
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 one (1) percent to provide revenue for the general fund of the city. The rate of tax shall be added to the rate of the state retail sales tax imposed by Chapter 6 of Title 58.1 of the Code of Virginia (Virginia Retail Sales and Use Tax Act) and shall be subject to all of the provisions of such chapter, and all amendments thereto, and the rules and regulations published with respect thereto, except that the applicable brackets of prices shall be prescribed in Section 58.1-628 of the Code of Virginia for the combined tax, and except that no discount under Section 58.1-622 of the Code of Virginia shall be allowed on the tax levied by this section.
(Ord. No. 848, § 1; Code 1961, § 16-104)
It is the purpose of the council in adopting this article to levy the general retail sales tax authorized to be levied by Section 58.1-3716 of the Code of Virginia.
(Ord. No. 848, § 2; Code 1961, § 16-105)
Sec. 40-62. - Exclusions and exemptions.
The general retail sales tax levied pursuant to section 40-60 shall not include the following:
Artificial or propane gas, firewood, coal or home heating oil used for domestic consumption. "Domestic consumption" means the use of artificial or propane gas, firewood, coal or home heating oil by an individual purchaser for other than business, commercial or industrial purposes.
(Ord. No. 3253-84, § 1)