                                 CODE OF VIRGINIA

STATE, COUNTY AND DISTRICT TAXES ACCRUING BEFORE TRANSITION; COUNTY SALES AND
USE TAX BECOMES CITY SALES AND USE TAX (§ 15.2-3828)

All state, county and district taxes on property within the territory occupied
by a city created under this chapter that accrued before the city became such
shall be payable to and collected by the county treasurer. The proceeds of all
county and district taxes on property within the city shall be held by the
county treasurer subject to the rights of the city to be adjusted in the manner
hereinafter provided.
		If a town becomes a city of the second class under this chapter, and a county
sales and use tax was in force in the county in which such town was located at
the time the order was entered pursuant to § 15.2-3807, such local sales and
use tax shall continue in effect in the city as a city sales and use tax on and
after the effective date of such order the same as if the tax had been duly
imposed by the council of the city. The preceding sentence shall apply until the
effective date of a local sales and use tax ordinance adopted by the city
council under the applicable provisions of law; but the preceding sentence shall
not apply if the council of the city, immediately after the town becomes a city,
adopts a resolution to the effect that such local sales and use tax shall not be
effective in the city.

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