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_SALES TAX ORDINANCE

AN ORDINANCE to impose a local County Sales Tax in Rappahannock County, Virginia, pursuant to Chapter 8.1, Title 58 of the Code of Virginia (Chapter 161, 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 of Virginia, and to be subject to all the provisions of Chapter 8.1, Title 58 of the Code of Virginia, sill 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 Salea 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 tar the General Fund for the County of Rappahannock is hereby levied. Said tax shall he 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. I Section 2. Administration and Collection. Pursuant to Title 58, Chadter

s:i, Section 58-441.49 of ttie cSje {of Virginia, the local general retail sales tax levied pursuant to this 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 for the State sales tax, with the adjustments required by Seciton 58-441.50' and 58-441.51.

Section 3. Effective Date of this Ordinance. Effective date of this Ordinance shall be the 1st day of | September, 1966. The Clerk of the Board of Supervisors of Rappahannock County shall forthwith forward to the State Tax Commissioner of 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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