Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects

Va. Code Ann. § 58.1-3816
in effect
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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. Code 1950, § 58-851.5; 1966, c. 542; 1984, c. 675.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-3816/Fetched: 10/16/2026

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