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of Virginia, all the amaadmanta thereto, and tha mlaa and ratala* tions published with respect tharata.
Section t. Administration and Cal* laction. Paraoant to Titla 68, Chaptor 8.1, Sactioa 68*441.48 of tha Coda af Virginia, tha local gaaaral ratail salat tax levied paraoant to this Ordinanca shall ha administered and collar tad by tha State Tax Commissioner of tha Commonwealth of Virginia in tha same manner, sohjeet to tha same penalties ss provided for tha State sales tax, with tha adjustments required by Seciton 68-441.60 and 68-441.61.
Section .1. Effective Date of this Ordinance. Effective date of this Ordinance shall be the 1st day of September, 1986. The Clerk of tha Board of Supervisors of Kappahannoclc County shall forthwith forward to the State Tax Commissioner of the Commonwaalth of Virginia a certified copy of this Ordinance, so that it will be received within five days after its adoption. , E. If. JONES. Clerk 1 A COPY fasts: E. M. Jones, Clark
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