Tax Type
Local Taxes
Description
County utility tax
Topic
Basis of Tax
Local Power to Tax
Date Issued
12-23-1970
A county may levy a tax on water, heat, light and power companies based on one-half of one per cent of their gross receipts. This power, granted to cities and towns under § 58-603(2) of the Virginia Code, is extended to counties by § 15.1-522. However, a county may not impose a similar tax upon telephone and telegraph companies.
Attorney General's Opinion