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- Repealed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- Repealed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- Repealed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