{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3816.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3816.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3816.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3816.1.html"}],"law_id":372021,"edition_id":2,"section_id":372021,"structure_id":52948,"section_number":"58.1-3816.1","catch_line":"Discount for collection of taxes","history":"Code 1950, \u00a7 58-851.5:1; 1984, c. 168.","full_text":"Any county, city or town which requires local businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer, may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof, not to exceed five percent of the amount of tax due and accounted for. No deduction shall be allowed if the amount due was delinquent.\n\n","order_by":null,"text":{"0":{"id":1387014,"text":"Any county, city or town which requires local businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer, may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof, not to exceed five percent of the amount of tax due and accounted for. No deduction shall be allowed if the amount due was delinquent.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52948,"edition_id":2,"name":"Consumer Utility Taxes","identifier":"4","label":"article","depth":4,"order_by":4,"parent_id":52944,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:08:33","date_modified":"2026-08-02 12:36:15","permalink":{"id":1485475,"object_type":"structure","relational_id":52948,"identifier":"4","token":"58.1\/III\/38\/4","url":"\/58.1\/III\/38\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52944,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":10,"parent_id":52890,"metadata":{"child_laws":60,"child_structures":16},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485385,"object_type":"structure","relational_id":52944,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372015,"structure_id":52948,"section_number":"58.1-3812","catch_line":"Repealed","url":"\/58.1-3812\/","token":"58.1\/III\/38\/4\/58.1-3812","metadata":false},{"id":372017,"structure_id":52948,"section_number":"58.1-3813","catch_line":"Repealed","url":"\/58.1-3813\/","token":"58.1\/III\/38\/4\/58.1-3813","metadata":false},{"id":372016,"structure_id":52948,"section_number":"58.1-3813.1","catch_line":"Repealed","url":"\/58.1-3813.1\/","token":"58.1\/III\/38\/4\/58.1-3813.1","metadata":false},{"id":372019,"structure_id":52948,"section_number":"58.1-3814","catch_line":"Water or heat, light and power companies","url":"\/58.1-3814\/","token":"58.1\/III\/38\/4\/58.1-3814","metadata":false},{"id":372018,"structure_id":52948,"section_number":"58.1-3814.1","catch_line":"Consumer utility tax on churches [Not set out]","url":"\/58.1-3814.1\/","token":"58.1\/III\/38\/4\/58.1-3814.1","metadata":false},{"id":372020,"structure_id":52948,"section_number":"58.1-3815","catch_line":"Consumer taxes upon lessees of certain property","url":"\/58.1-3815\/","token":"58.1\/III\/38\/4\/58.1-3815","metadata":false},{"id":372023,"structure_id":52948,"section_number":"58.1-3816","catch_line":"Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects","url":"\/58.1-3816\/","token":"58.1\/III\/38\/4\/58.1-3816","metadata":false},{"id":372021,"structure_id":52948,"section_number":"58.1-3816.1","catch_line":"Discount for collection of taxes","url":"\/58.1-3816.1\/","token":"58.1\/III\/38\/4\/58.1-3816.1","metadata":false},{"id":372022,"structure_id":52948,"section_number":"58.1-3816.2","catch_line":"Exemptions from consumer utility taxes","url":"\/58.1-3816.2\/","token":"58.1\/III\/38\/4\/58.1-3816.2","metadata":false}],"previous_section":{"id":372023,"structure_id":52948,"section_number":"58.1-3816","catch_line":"Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects","url":"\/58.1-3816\/","token":"58.1\/III\/38\/4\/58.1-3816","metadata":false},"next_section":{"id":372022,"structure_id":52948,"section_number":"58.1-3816.2","catch_line":"Exemptions from consumer utility taxes","url":"\/58.1-3816.2\/","token":"58.1\/III\/38\/4\/58.1-3816.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3816.1\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 168.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485505,"object_type":"law","relational_id":372021,"identifier":"58.1-3816.1","token":"58.1\/III\/38\/4\/58.1-3816.1","url":"\/58.1-3816.1\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3816.1\/","token":"58.1\/III\/38\/4\/58.1-3816.1","dublin_core":{"Title":"Discount for collection of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3816.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any county, city or town which requires local businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer, may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by <span class=\"dictionary\">ordinance<\/span>, which shall set the rate thereof, not to exceed five percent of the amount of tax due and accounted for. No deduction shall be allowed if the amount due was delinquent.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISCOUNT FOR COLLECTION OF TAXES (\u00a7 58.1-3816.1)\n\nAny county, city or town which requires local businesses, or any class thereof,\nto collect, account for and remit to such locality a local tax imposed on the\nconsumer, may allow such businesses a commission for such service in the form of\na deduction from the tax remitted. Such commission shall be provided for by\nordinance, which shall set the rate thereof, not to exceed five percent of the\namount of tax due and accounted for. No deduction shall be allowed if the amount\ndue was delinquent.\n\nHISTORY: Code 1950, \u00a7 58-851.5:1; 1984, c. 168.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}