§ 4-5-1. Levy; tax rate.  


Latest version.
  • Pursuant to Code of Virginia, § 58.1-605, as amended, Fairfax County hereby imposes a general retail sales tax at the rate of one percent. Such retail sales tax rate shall be added to the rate of the state retail sales tax imposed by Virginia law. The tax imposed pursuant to this section shall be collected in the manner provided by Virginia law. (6-29-66, § 1; 1961 Code, § 25-15; 19-99-4.)