Article 4 Consumer Utility Taxes

This article is comprised of the following sections:
  • §58.1-3812 Repealed
  • §58.1-3813 Repealed
  • §58.1-3813.1 Repealed
  • §58.1-3814 Water or heat, light and power companies
  • §58.1-3814.1 Consumer utility tax on churches [Not set out]
  • §58.1-3815 Consumer taxes upon lessees of certain property
  • §58.1-3816 Certain counties not to levy consumers’ utility tax if such counties levy tax on household goods and personal effects
  • §58.1-3816.1 Discount for collection of taxes
  • §58.1-3816.2 Exemptions from consumer utility taxes