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AN ORDINANCE to impose t loco] County Salei Tax in Rappahannock County, Virginia, pursuant to Chapter 8.1, Title 58 of the Code of Virginia (Chapter 151, Acts of Assembly of 1968) at the rate of one per cent to provide revenue for the General Fund of Rappahannock County; such tax to be added to the rate of the State Sales Tax Imposed by Chapter 8.1, Title 58 of the Code od Virginia, and to be subject to all the provisions of Chapter 8.1, Title 58 of the Code of Virginia, all the amendments thereto, and the rules and regulations published with respect thereto.
Be it ordained, by the Board of Supervisors of Rappahannock County, Virginia, as follows:
Section 1. General Retail Sales Tax for the County of Rappahannock. Pursuant to Title 58, Chapter 8.1, Section 58-441.49 of the Code of Virginia, a local general retail sales tax at the rate of one per cent to provide revenue for the General Fund for the County of Rappahannock 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 ot Chapter 8.1 of Title 58 of the Code of Virginia, all the amendments thereto, and the rules and regulations published with respect thereto
Section 2. Administration and Collection. Pursuant to Title 58, Chapter 8.1, Section 58-441.49 of the Code of Virginia, the local general retail sales tax levied pursuant to thii Ordinance shall be administered and collected by the 9tate Tax Commissioner of the Commonwealth of Virginia in the same manner, subject to the same penalties as provided foi the State sales tax, with the adjustments required by Seciton 58-441.5C and 58-441.51.
Section 3. Effective Date of this Ordinance. Effective date of this Ordinance shall be the 1st day ol September, 1966. The Clerk of the Board of Supervisors of Rappahannock County shall forthwith forward to the State Tax Commissioner ol the Commonwealth of Virginia a certified copy of this Ordinance, so that it will be received within five days after its adoption.
E. M. JONES, Clerk A COPY Teste: E. M. Jones, Clerk
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