Virginia—Sales and Use Tax Authorized to Impose Additional Tax
Charlotte County – Charlotte County is authorized to impose an additional local Virginia sales and use tax at a rate of up to 1%, subject to voter approval. If approved, the additional tax would not be levied on food purchased for human consumption that is taxed at a reduced rate.
Prince George County – Prince George County is authorized to impose an additional local Virginia transient occupancy tax at a rate of up to 2%, for a total maximum rate of 7%.
Gloucester County – Gloucester County is authorized to impose an additional local Virginia sales and use tax of up to 1%, subject to voter approval. If approved, the additional tax would not be levied on food purchased for human consumption or essential personal hygiene products that are taxed at a reduced rate.