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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 54.1. Professions and Occupations |
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SUBTITLE II. Professions and Occupations Regulated By the Department of Professional and Occupational Regulation and Boards Within the Department |
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CHAPTER 6. Auctioneers |
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SECTION 54.1-605. Taxation of auctioneer |
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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 58.1-3707 . 1982, c. 538, § 54-824.15; 1988, c. 765. |