15.2-3828 - State, county and district taxes accruing before transition; county sales and use tax becomes city sales and use tax. - Virginia Statutes

§ 15.2-3828. State, county and district taxes accruing before transition;county sales and use tax becomes city sales and use tax.

All state, county and district taxes on property within the territoryoccupied by a city created under this chapter that accrued before the citybecame such shall be payable to and collected by the county treasurer. Theproceeds of all county and district taxes on property within the city shallbe held by the county treasurer subject to the rights of the city to beadjusted in the manner hereinafter provided.

If a town becomes a city of the second class under this chapter, and a countysales and use tax was in force in the county in which such town was locatedat the time the order was entered pursuant to § 15.2-3807, such local salesand use tax shall continue in effect in the city as a city sales and use taxon and after the effective date of such order the same as if the tax had beenduly imposed by the council of the city. The preceding sentence shall applyuntil the effective date of a local sales and use tax ordinance adopted bythe city council under the applicable provisions of law; but the precedingsentence shall not apply if the council of the city, immediately after thetown becomes a city, adopts a resolution to the effect that such local salesand use tax shall not be effective in the city.

(Code 1950, § 15-101; 1962, c. 623, § 15.1-1002; 1968, c. 315; 1997, c. 587.)