In order to provide revenue for the county's general funds and pursuant to Code of
Virginia, tit. 58.1, ch. 6 [§ 58.1-600 et seq.], the county hereby levies local general
retail sales and use taxes at the rate of one percent. Such taxes shall be added to
the rate of the state sales and use taxes imposed by Code of Virginia, tit. 58.1,
ch. 6 [§ 58.1-600 et seq.]. They shall be subject to the provisions of Code of Virginia,
tit. 58.1, ch. 6 [§ 58.1-600 et seq.], all the amendments thereto, and the rules and
regulations published with respect thereto.
(Code 1978, § 8-30)
