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§58.1-3812 Repealed
§58.1-3813 Repealed
§58.1-3813.1 Repealed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&#8217; 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
