No county with a population of over 150,000, shall levy a utility consumers' tax as authorized by this article if such county levies a personal property tax on household goods and personal effects. Household goods shall be limited to furniture, furnishings, machinery, tools and appliances used by an owner or a member of his household in and about their place of residence.
Va. Code Ann. § 58.1-3816
Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects
Code 1950, § 58-851.5; 1966, c. 542; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.