Opinion Number
05191966
Tax Type
Retail Sales and Use Tax
Description
Adoption of 1% Local Tax Prior to Effective Date of New Statewide Sales and Use Tax Act
Topic
Local Taxes Discussion
Date Issued
05-19-1966

Local governing bodies may adopt an ordinance imposing the 1% sales tax as of September 1, 1966, without waiting until June 26, 1966, the effective date of the enabling legislation, Ch. 151 Laws of 1966. Such action would not be contrary to the intention of the legislature, but would signify approval and hasten public acceptance. The ordinance may be adopted pursuant to § 15.1-504 of the Code.



Attorney General's Opinion

Last Updated 08/25/2014 16:42