Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects

Va. Code Ann. § 58.1-3816, under Chapter 38. Miscellaneous Taxes..

Va. Code Ann. § 58.1-3816

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.