58.1-3816 - Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects.
§ 58.1-3816. Certain counties not to levy consumers' utility tax if suchcounties levy tax on household goods and personal effects.
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 propertytax on household goods and personal effects. Household goods shall be limitedto furniture, furnishings, machinery, tools and appliances used by an owneror a member of his household in and about their place of residence.
(Code 1950, § 58-851.5; 1966, c. 542; 1984, c. 675.)