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Section 35-64.7. Applicability of State law. The provisions of Title 58.1 of the Code of Virginia, 1950, as amended, applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis including, without limitation, provisions relating %o tax liens and the correction of erroneous assessments, and for such purposes the roll-back taxes shall be considered to be deferred real estate taxes. Section 35-74. Levied. There is hereby levied and zmposed in addition to all other taxes and fees of every kind now imposed, a general retail sales tax at the rate of one per cent (1%) to ~rovide revenue for the General Fund of the City. The rate o~ said tax shall be added to the rate of the State retail sales tax imposed by %he "Virginia Retail Sales and Use Tax Act" (Chapter 6 of subtitle I of Title 58.1 of the Code of Virginia, 1950, as amended), and shall be subject to all the provisions of such Act, all amendments thereof and all rules and regu- lations published with respect thereto, except that the appli- cable brackets of prices shall be as prescribed in 558.1-628 of the Code of Virginia, 1950, as amended, for the combined tax and except that no discount under ~58.1-622 of the Code of Virginia, 1950, as amended, shall be allowed on the tax levied by this section. Section 35-196. Levy. For the period beginning August 1, 1958, and thereafter, there is hereby imposed and levied by the City, pursuant to the prov!smons of Chapter 8 of subtitle I of Title 58.1 of the Code of Virgmnia, 1950, as amended, a tax on the recordation in the City, of each instrument subject to the State recordation tax imposed by such Chapter 8, except ~ny instrument on which the State recordation tax is fifty cents ($0.50) specifically, in an amount equal to one-third of the amount of the State recordation tax collectible for the State on the first recordation of each taxable instrument in the City, pursuant to the provisions of such Chapter 8; provided, however, that where a deed or other instrument conveys, covers, or relates to propertv located in the City and also to property located mn another City, or in other cities, the tax hereby imposed and levied shall be computed only with respect to the property located in the City.