{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3816.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3816.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3816.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3816.html"}],"law_id":372023,"edition_id":2,"section_id":372023,"structure_id":52948,"section_number":"58.1-3816","catch_line":"Certain counties not to levy consumers&#8217; utility tax if such counties levy tax on household goods and personal effects","history":"Code 1950, \u00a7 58-851.5; 1966, c. 542; 1984, c. 675.","full_text":"No county with a population of over 150,000, shall levy a utility consumers&#8217; 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.\n\n","order_by":null,"text":{"0":{"id":1387016,"text":"No county with a population of over 150,000, shall levy a utility consumers&#8217; 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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52948,"edition_id":2,"name":"Consumer Utility Taxes","identifier":"4","label":"article","depth":4,"order_by":4,"parent_id":52944,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:08:33","date_modified":"2026-08-02 12:36:15","permalink":{"id":1485475,"object_type":"structure","relational_id":52948,"identifier":"4","token":"58.1\/III\/38\/4","url":"\/58.1\/III\/38\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52944,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":10,"parent_id":52890,"metadata":{"child_laws":60,"child_structures":16},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485385,"object_type":"structure","relational_id":52944,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372015,"structure_id":52948,"section_number":"58.1-3812","catch_line":"Repealed","url":"\/58.1-3812\/","token":"58.1\/III\/38\/4\/58.1-3812","metadata":false},{"id":372017,"structure_id":52948,"section_number":"58.1-3813","catch_line":"Repealed","url":"\/58.1-3813\/","token":"58.1\/III\/38\/4\/58.1-3813","metadata":false},{"id":372016,"structure_id":52948,"section_number":"58.1-3813.1","catch_line":"Repealed","url":"\/58.1-3813.1\/","token":"58.1\/III\/38\/4\/58.1-3813.1","metadata":false},{"id":372019,"structure_id":52948,"section_number":"58.1-3814","catch_line":"Water or heat, light and power companies","url":"\/58.1-3814\/","token":"58.1\/III\/38\/4\/58.1-3814","metadata":false},{"id":372018,"structure_id":52948,"section_number":"58.1-3814.1","catch_line":"Consumer utility tax on churches [Not set out]","url":"\/58.1-3814.1\/","token":"58.1\/III\/38\/4\/58.1-3814.1","metadata":false},{"id":372020,"structure_id":52948,"section_number":"58.1-3815","catch_line":"Consumer taxes upon lessees of certain property","url":"\/58.1-3815\/","token":"58.1\/III\/38\/4\/58.1-3815","metadata":false},{"id":372023,"structure_id":52948,"section_number":"58.1-3816","catch_line":"Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects","url":"\/58.1-3816\/","token":"58.1\/III\/38\/4\/58.1-3816","metadata":false},{"id":372021,"structure_id":52948,"section_number":"58.1-3816.1","catch_line":"Discount for collection of taxes","url":"\/58.1-3816.1\/","token":"58.1\/III\/38\/4\/58.1-3816.1","metadata":false},{"id":372022,"structure_id":52948,"section_number":"58.1-3816.2","catch_line":"Exemptions from consumer utility taxes","url":"\/58.1-3816.2\/","token":"58.1\/III\/38\/4\/58.1-3816.2","metadata":false}],"previous_section":{"id":372020,"structure_id":52948,"section_number":"58.1-3815","catch_line":"Consumer taxes upon lessees of certain property","url":"\/58.1-3815\/","token":"58.1\/III\/38\/4\/58.1-3815","metadata":false},"next_section":{"id":372021,"structure_id":52948,"section_number":"58.1-3816.1","catch_line":"Discount for collection of taxes","url":"\/58.1-3816.1\/","token":"58.1\/III\/38\/4\/58.1-3816.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3816\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1966, chapter 542; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485501,"object_type":"law","relational_id":372023,"identifier":"58.1-3816","token":"58.1\/III\/38\/4\/58.1-3816","url":"\/58.1-3816\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3816\/","token":"58.1\/III\/38\/4\/58.1-3816","dublin_core":{"Title":"Certain counties not to levy consumers&#8217; utility tax if such counties levy tax on household goods and personal effects","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3816","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No county with a population of over 150,000, shall <span class=\"dictionary\">levy<\/span> a utility consumers&#8217; 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.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCERTAIN COUNTIES NOT TO LEVY CONSUMERS&#8217; UTILITY TAX IF SUCH COUNTIES LEVY\nTAX ON HOUSEHOLD GOODS AND PERSONAL EFFECTS (\u00a7 58.1-3816)\n\nNo county with a population of over 150,000, shall levy a utility\nconsumers&#8217; tax as authorized by this article if such county levies a\npersonal property tax on household goods and personal effects. Household goods\nshall be limited to furniture, furnishings, machinery, tools and appliances used\nby an owner or a member of his household in and about their place of residence.\n\nHISTORY: Code 1950, \u00a7 58-851.5; 1966, c. 542; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}