Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects

  1. Law
  2. Code of Virginia
  3. Taxation
  4. Miscellaneous Taxes
  5. Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects

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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.

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


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