General retail sales tax for the county. Pursuant to VA Code § 58.1-605, as amended from time to time, a local general sales tax at the rate of 1% to provide revenue for the General Fund for the County of Northampton is levied. The tax shall be added to the rate of the state sales tax imposed by the Code of Virginia, as amended from time to time. It shall be subject to all applicable provisions of the Code of Virginia, all the amendments thereto, and the rules and regulations published with respect thereto.
(Ord. passed 6-6-1966; Am. Ord. passed - -1981; Am. Ord. passed 5-14-2013)