An auctioneer may not have a local license tax imposed by any county, city, or town except that in which his office is maintained. If a branch office is maintained elsewhere in Virginia, a local license tax may be imposed by the county, city or town in which the branch office is located, pursuant to §§ 58.1-3707 and 58.1-3709.
1982, c. 538, § 54-824.15; 1988, c. 765.
Structure Code of Virginia
Title 54.1 - Professions and Occupations
§ 54.1-602. Auctioneers Board; membership, meetings and powers
§ 54.1-603. License required; requirements for licensure; nonresident applicants
§ 54.1-603.1. Continuing education
§ 54.1-605. Taxation of auctioneer
§ 54.1-606. Unlawful to advertise as an auctioneer
§ 54.1-607. Advertising; absolute auctions involving real property