File #: ORD 23-002    Version: 1 Name: Ord 4-2-14
Type: Ordinance Status: Passed
File created: 1/12/2023 In control: City Council
On agenda: 2/14/2023 Final action: 2/14/2023
Title: Consider approving an amendment and re-enactment of Section 4-2-14, General retail sales tax, of the Harrisonburg City Code
Attachments: 1. Memorandum, 2. Current ordinance reflecting recommended amendments, 3. 2008 Resolution (tax on heating fuel), 4. executed ordinance

Subject:

Title

Consider approving an amendment and re-enactment of Section 4-2-14, General retail sales tax, of the Harrisonburg City Code

Body

Presented By:  Chris Brown, City Attorney

Recommendation and Review

The City currently exempts the sale or use of artificial or propane gas, firewood, coal or home heating oil used for domestic consumption from the City’s 1% general retail sales tax. The proposed amendments would incorporate that exemption into the City Code. Additionally, the amendments update citations to the Code of Virginia.