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 Emporia
 Code of Ordinances
 Chapter 70. TAXATION
 Article I. IN GENERAL

  § 70-3. Sales tax.  

Latest version.

  • 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 percent to provide revenue for the general fund. The rate of the tax shall be added to the rate of the state retail sales tax imposed by state law and shall be subject to all the provisions of state law, and all amendments thereof, and the rules and regulations published with respect thereto. The applicable brackets of prices shall be as prescribed in state law for the combined tax. No dealer's discount under state law shall be allowed on the tax levied by this section.

    (Code 1972, § 8-22)

    State Law reference— Similar provisions, Code of Virginia, § 58.1-605; Virginia Retail Sales and Use Tax Act, Code of Virginia, § 58.1-600 et seq.; imposition of sales tax, Code of Virginia, § 58.1-603; imposition of use tax, Code of Virginia, § 58.1-604; discount, Code of Virginia, § 58.1-622; bracket system for combined state and local tax, Code of Virginia, § 58.1-628.

(Code 1972, § 8-22)

State law reference

Similar provisions, Code of Virginia, § 58.1-605; Virginia Retail Sales and Use Tax Act, Code of Virginia, § 58.1-600 et seq.; imposition of sales tax, Code of Virginia, § 58.1-603; imposition of use tax, Code of Virginia, § 58.1-604; discount, Code of Virginia, § 58.1-622; bracket system for combined state and local tax, Code of Virginia, § 58.1-628.