There is hereby levied and imposed, in addition to all other taxes and fees of every
kind now imposed, a general retail sales tax at the rate of one percent to provide
revenue for the general fund, except that no such tax shall apply to artificial or
propane gas, firewood, coal or heating oil used for domestic consumption, as defined
in section 58-441.6(g1) of the Code of Virginia. The rate of the tax shall be added
to the rate of the state retail sales tax imposed by chapter 8.1 of the Code of Virginia
(Virginia Retail Sales and Use Tax Act) and shall be subject to all the provisions
of such chapter, and all amendments thereof, and the rules and regulations published
with respect thereto, except that the applicable brackets of prices shall be as prescribed
in sections 58-441.50 and 58-441.51 of the Code of Virginia for the combined tax,
and except that no discount under section 58-441.25 of the Code of Virginia shall
be allowed on the tax levied by this section. (Code 1963, Sec. 36-49; Ord. No. 2621,
10/28/81, Sec. 1)
