Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Article 7.1 of Chapter 38 of Title 58.1 a section numbered 58.1-3835 as follows:

§58.1-3835. Discount for collection of taxes.

[ Any Notwithstanding any other provision of law, any ] county, city, or town that requires local businesses, or any class thereof, to collect, account for, and remit to such locality a food and beverage tax pursuant to §58.1-3833 or a meals tax pursuant to §58.1-3840 may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof, not to exceed [ the amount of tax due five percent ] .