Virginia Decodedhttps://vacode.org37202358.1-3816Certain counties not to levy consumers’ utility tax if such counties levy tax on household goods and personal effects2026TaxationLocal TaxesMiscellaneous TaxesConsumer Utility Taxes

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.