No county, city or town shall impose a license tax on wholesale merchants at an aggregate rate in excess of 5 cent(s) per $100 of purchases except in those counties, cities or towns where the local rate in effect on January 1, 1964 was in excess of such rate, in which case such localities are hereby prohibited from increasing such rate as in effect on January 1, 1964.
Code 1950, § 58-441.49; 1966, c. 151; 1982, c. 555; 1984, cc. 675, 695.
Structure Code of Virginia
§ 58.1-3701. Department to promulgate guidelines
§ 58.1-3702. Authority of counties, cities and towns
§ 58.1-3703.1. Uniform ordinance provisions
§ 58.1-3703.2. Acceptable identification for business licenses
§ 58.1-3704. License tax on merchants in lieu of merchants' capital tax
§ 58.1-3705. License tax shall be uniform
§ 58.1-3706. Limitation on rate of license taxes
§ 58.1-3708. Situs for local license taxation of businesses, professions, occupations, etc.
§ 58.1-3709. Business located in more than one jurisdiction
§ 58.1-3710. Proration of license taxes
§ 58.1-3711. Limitation on county license tax within boundary of a town
§ 58.1-3712. Counties and cities authorized to levy severance tax on gases
§ 58.1-3713. Local gas road improvement and Virginia Coalfield Economic Development Authority tax
§ 58.1-3713.4. Additional one percent tax on gas
§ 58.1-3715. License requirements for contractors
§ 58.1-3715.1. License requirements for mobile food units
§ 58.1-3716. Wholesale merchants
§ 58.1-3717. Peddlers; itinerant merchants
§ 58.1-3718. Counties, cities and towns authorized to levy a license tax on peddlers at wholesale
§ 58.1-3719.1. Direct sellers; rate limitation
§ 58.1-3720. Amusement machines; gross receipts tax on amusement operators
§ 58.1-3721. License exemptions for coin machine operators
§ 58.1-3722. Stickers to evidence payment of tax
§ 58.1-3726. Fortune-tellers, clairvoyants and practitioners of palmistry
§ 58.1-3728. Carnivals, circuses, speedways; penalties; certain restrictions
§ 58.1-3729. Permanent coliseums, arenas or auditoriums; limitations
§ 58.1-3730. Savings institutions and credit unions; limitations
§ 58.1-3730.1. Industrial loan associations and agricultural credit associations; limitations
§ 58.1-3731. Certain public service corporations; rate limitation
§ 58.1-3732. Exclusions and deductions from "gross receipts."
§ 58.1-3732.1. Limitation on gross receipts; pari-mutuel wagering
§ 58.1-3732.2. Limitation on gross receipts
§ 58.1-3732.3. Limitation on gross receipts of providers of funeral services
§ 58.1-3732.4. Limitation on gross receipts; staffing firms
§ 58.1-3732.5. Limitation on gross receipts of security brokers and dealers
§ 58.1-3733. License tax on commission merchants
§ 58.1-3734. License tax on motor vehicle dealers
§ 58.1-3734.1. Sales involving trade-ins
§ 58.1-3735. Departments of license inspection in certain counties