§ 58.1-544. Effective date of tax; repeal thereof
A. Any tax imposed under this article shall be effective for all taxable years beginning on or after January 1 of the year following the calendar year in which the ordinance levying the tax is adopted.
B. Subject to the limitations provided in subsection B of § 58.1-540, the repeal of any tax imposed under this section shall be effective for all taxable years beginning on or after January 1 of the year following the calendar year in which the ordinance levying the tax is repealed.
C. The local governing body shall transmit to the Tax Commissioner a certified copy of any ordinance levying, modifying or repealing the local income tax no later than thirty calendar days after its adoption and at least thirty calendar days prior to the effective date of the tax.
(1989, c. 245.)
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