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§ 58.1-3700. License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes - Whenever a license is required by ordinance adopted pursuant to...
§ 58.1-3700.1. Definitions - For the purposes of this chapter and any local ordinances...
§ 58.1-3701. Department to promulgate guidelines - The Department of Taxation shall promulgate guidelines for the use...
§ 58.1-3702. Authority of counties, cities and towns - The provisions of this chapter shall be the sole authority...
§ 58.1-3703. Counties, cities and towns may impose local license taxes and fees; limitation of authority - A. The governing body of any county, city or town...
§ 58.1-3703.1. Uniform ordinance provisions - A. Every ordinance levying a license tax pursuant to this...
§ 58.1-3703.2. Acceptable identification for business licenses - In no event shall a locality require an applicant for...
§ 58.1-3704. License tax on merchants in lieu of merchants' capital tax - Whenever any county, city or town imposes a license tax...
§ 58.1-3705. License tax shall be uniform - Whenever any county, city or town levies a license tax,...
§ 58.1-3706. Limitation on rate of license taxes - A. Except as specifically provided in this section and except...
§ 58.1-3707. Repealed - Repealed by Acts 1996, cc. 715 and 720, effective January...
§ 58.1-3708. Situs for local license taxation of businesses, professions, occupations, etc. - A. Except as otherwise provided by law and except as...
§ 58.1-3709. Business located in more than one jurisdiction - A. In any case where a business subject to a...
§ 58.1-3710. Proration of license taxes - A. Notwithstanding any other provision of law, general or special,...
§ 58.1-3711. Limitation on county license tax within boundary of a town - A. Any county license tax imposed pursuant to this chapter...
§ 58.1-3712. Counties and cities authorized to levy severance tax on gases - A. The governing body of any county or city may...
§ 58.1-3712.1. Repealed - Repealed by Acts 2016, c. 305, cl. 2.
§ 58.1-3713. Local gas road improvement and Virginia Coalfield Economic Development Authority tax - A. In addition to the taxes authorized under § 58.1-3712,...
§ 58.1-3713.01. Distribution of local coal and gas road improvement taxes for water and sewer projects applicable to the additional one-fourth allocation - The governing body of any county or city imposing a...
§ 58.1-3713.1. Repealed - Repealed by Acts 2013, cc. 305 and 618, cl. 2.
§ 58.1-3713.3. Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances - A. All ordinances adopted pursuant to §§ 58.1-3712 and 58.1-3713...
§ 58.1-3713.4. Additional one percent tax on gas - Notwithstanding the rate limitations established in §§ 58.1-3712 and 58.1-3713,...
§ 58.1-3713.5. Repealed - Repealed by Acts 2013, cc. 305 and 618, cl. 2.
§ 58.1-3714. Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty - A. Whenever a license tax is levied on contractors by...
§ 58.1-3715. License requirements for contractors - A. When a contractor has paid any local license tax...
§ 58.1-3715.1. License requirements for mobile food units - A. For purposes of this section, unless the context requires...
§ 58.1-3716. Wholesale merchants - No county, city or town shall impose a license tax...
§ 58.1-3717. Peddlers; itinerant merchants - A. For the purpose of license taxation pursuant to §...
§ 58.1-3718. Counties, cities and towns authorized to levy a license tax on peddlers at wholesale - A. For purposes of the license tax authorized in §...
§ 58.1-3719. Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale - A. Any license tax imposed on peddlers or itinerant merchants...
§ 58.1-3719.1. Direct sellers; rate limitation - A. Notwithstanding any other provision of this chapter, no county,...
§ 58.1-3720. Amusement machines; gross receipts tax on amusement operators - A. Any license tax imposed on amusement machines by any...
§ 58.1-3721. License exemptions for coin machine operators - The coin machine operator's license tax authorized by § 58.1-3720...
§ 58.1-3722. Stickers to evidence payment of tax - The commissioner of the revenue of any county, city or...
§ 58.1-3723. Penalty - Any person, firm or corporation providing any such coin machines...
§ 58.1-3724. Bondsmen - A. As used in this section, "professional bondsman" means a...
§ 58.1-3725. Repealed - Repealed by Acts 1996, cc. 715 and 720, effective January...
§ 58.1-3726. Fortune-tellers, clairvoyants and practitioners of palmistry - For the purpose of license taxation pursuant to § 58.1-3703,...
§ 58.1-3727. Photographers with no regularly established place of business in the Commonwealth; rate limitations - For the purpose of license taxation pursuant to § 58.1-3703,...
§ 58.1-3728. Carnivals, circuses, speedways; penalties; certain restrictions - A. Pursuant to the authority granted in § 58.1-3703, the...
§ 58.1-3729. Permanent coliseums, arenas or auditoriums; limitations - Pursuant to the authority granted in § 58.1-3703, the governing...
§ 58.1-3730. Savings institutions and credit unions; limitations - Any license tax levied by a county, city or town...
§ 58.1-3730.1. Industrial loan associations and agricultural credit associations; limitations - Any license tax levied by a county, city, or town...
§ 58.1-3731. Certain public service corporations; rate limitation - Every county, city or town is hereby authorized to impose...
§ 58.1-3732. Exclusions and deductions from "gross receipts." - A. Gross receipts for license tax purposes shall not include...
§ 58.1-3732.1. Limitation on gross receipts; pari-mutuel wagering - Gross receipts for license tax purposes under Chapter 37 (§...
§ 58.1-3732.2. Limitation on gross receipts - Gross receipts of real estate brokers for license tax purposes...
§ 58.1-3732.3. Limitation on gross receipts of providers of funeral services - Gross receipts of providers of funeral services for license tax...
§ 58.1-3732.4. Limitation on gross receipts; staffing firms - A. Gross receipts for license tax purposes under this chapter...
§ 58.1-3732.5. Limitation on gross receipts of security brokers and dealers - Gross receipts of a security broker or security dealer for...
§ 58.1-3733. License tax on commission merchants - Any person engaged in the business of selling merchandise on...
§ 58.1-3734. License tax on motor vehicle dealers - A. Notwithstanding the provisions of § 58.1-605, whenever any locality...
§ 58.1-3734.1. Sales involving trade-ins - A. No locality shall assess omitted taxes against any motor...
§ 58.1-3735. Departments of license inspection in certain counties - The governing body of any county having a population of...