                                 CODE OF VIRGINIA

SEPARATE CLASSIFICATION OF MACHINERY AND TOOLS USED DIRECTLY IN CLEANING MOTOR
VEHICLES (§ 58.1-3508.5)

Machinery and tools, including repair and replacement parts, used directly in
cleaning motor vehicles by a motor vehicle cleaning business shall constitute a
classification for local taxation separate from other classifications of
machinery and tools as defined in § 58.1-3507. The governing body of any
county, city, or town may levy a tax on such classification of property at a
different rate from the tax levied on other machinery and tools. The rate of tax
and the rate of assessment shall not exceed that applicable to the general class
of machinery and tools.

HISTORY: 2012, c. 267.