Consumer Utility Taxes

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This is Article 4 of the Code of Virginia, titled “Consumer Utility Taxes.” It is part of Chapter 38 “Miscellaneous Taxes”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 9 sections.

§ 58.1-3812	Repealed
§ 58.1-3813	Repealed
§ 58.1-3813.1	Repealed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 counties levy tax on household goods and personal effects
§ 58.1-3816.1	Discount for collection of taxes
§ 58.1-3816.2	Exemptions from consumer utility taxes