(A) (1) The United States of America, the Commonwealth of Virginia, and the political subdivisions, boards, commissions and authorities thereof are exempt from the tax imposed by this subchapter.
(2) Also exempt are public service agencies, meaning a functional division of any public agency which provides firefighting, police, medical or other emergency services, or private entity which provides those services on a voluntary basis.
(3) All churches and other organizations listed in VA Code §§ 58.1-3606 through 58.1-3608 of the VA Code are also exempt from the tax imposed by this subchapter.
(B) All entities holding an exemption issued by County Commissioner of Revenue at the effective date of this subchapter shall likewise be exempt. From and after the effective date of this subchapter applications for exemption shall be filed with the Clerk/Treasurer and those which are granted shall be forwarded to the sellers.
(1997 Code, § 62-95) (Ord. passed 1-13-1998; Ord. passed 4-13-1999; Ord. passed 10-10-2000)