Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3816
Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects
Official textlaw.lis.virginia.gov
No county with a population of over 150,000, shall levy a utility consumers' tax as authorized by this article if such county levies a personal property tax on household goods and personal effects. Household goods shall be limited to furniture, furnishings, machinery, tools and appliances used by an owner or a member of his household in and about their place of residence.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3803 · Collection of tax; compensation for clerk
- 58.1-3804 · Collection of tax for city having no court for recordation…
- 58.1-3805 · Levy
- 58.1-3806 · Collection of tax; compensation for clerk
- 58.1-3807 · Collection of tax for city having no court for probate of…
- 58.1-3808 · Interpretation of article
- 58.1-3812 · Repealed
- 58.1-3813 · Repealed
- 58.1-3813.1 · Repealed
- 58.1-3814 · Water or heat, light and power companies
- 58.1-3814.1 · Consumer utility tax on churches [Not set out]
- 58.1-3815 · Consumer taxes upon lessees of certain property
- 58.1-3816 · Certain counties not to levy consumers' utility tax if such…
- 58.1-3816.1 · Discount for collection of taxes
- 58.1-3816.2 · Exemptions from consumer utility taxes
- 58.1-3817 · Classification of events to which admission is charged
- 58.1-3818 · Admissions tax in counties
- 58.1-3818.01 · Repealed
- 58.1-3818.02 · [Expired]
- 58.1-3818.8 · Definitions
- 58.1-3819 · Transient occupancy tax
- 58.1-3819.1 · Transient occupancy tax; Roanoke County
- 58.1-3822 · Repealed
- 58.1-3823 · Additional transient occupancy tax for certain counties
- 58.1-3824 · Additional transient occupancy tax in Fairfax County