State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-38 > 58-1-3815§ 58.1-3815. (See Editor's notes) Consumer taxes upon lessees of certainproperty.
Any county, city or town authorized to levy and collect consumer utilitytaxes as provided in § 58.1-3814 may levy such taxes upon and collect themfrom the occupant or lessee of any premises, title to which is held by (i) aperson whose property is tax exempt under Chapter 36 (§ 58.1-3600 et seq.) ofthis title, or (ii) by a person who is exempt from license taxation by virtueof § 58.1-2508. Such taxes shall be applied to the utility services purchasedby such person and furnished at such premises for the use and benefit of suchoccupant or lessee. Such taxes may be fixed at a specific amount per rentalunit or other base or measured in some other manner as the county, city ortown levying such taxes may prescribe. This section shall not be construed toempower any county, city or town to impose such taxes upon (i) theCommonwealth or any of its political subdivisions or agencies of either, or(ii) the federal government or any of its agencies, or (iii) any person whoby law is exempt therefrom.
(Code 1950, § 58-851.4; 1964, c. 530; 1984, c. 675; 2006, c. 780.)
