CODE OF VIRGINIA

CERTAIN COUNTIES NOT TO LEVY CONSUMERS’ UTILITY TAX IF SUCH COUNTIES LEVY
TAX ON HOUSEHOLD GOODS AND PERSONAL EFFECTS (§ 58.1-3816)

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.

HISTORY: Code 1950, § 58-851.5; 1966, c. 542; 1984, c. 675.