The tax imposed by this chapter shall be collected by the retail establishment, along with the purchase price and all other fees and taxes, at the time the consumer pays for the items of tangible personal property. The Tax Commissioner shall collect from the retail establishment, administer, and enforce this tax, and he shall distribute the tax revenue to the County, in accordance with the requirements of Title 58.1, Chapter 17, Article 12 of the Code of Virginia, as amended.
(Ord. 22-03. Passed 1-18-22.)