58.1-3128.1 - Authority to require production of sales and use tax information. - Virginia Statutes

§ 58.1-3128.1. Authority to require production of sales and use taxinformation.

A. Notwithstanding any other provision of law, the governing body of any townmay, by local ordinance, require that any dealer registered for thecollection of the retail sales and use tax, and located within the townannually provide the town treasurer with the amount of sales and use taxcollected or assessed and attributable to the sale or use of property withinthe town.

B. The town treasurer shall transmit all such data to the Auditor of PublicAccounts. The data shall be published in the Comparative Report of LocalGovernment Revenues and Expenditures.

(1988, c. 456.)