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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 37. License Taxes |
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SECTION 58.1-3732.1. Limitation on gross receipts; pari-mutuel wagering |
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Gross receipts for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) shall not include the license and admission taxes established under §§ 58.1-3700 and 58.1-3700 , respectively, nor shall it include pari-mutuel wagering pools as established under Article 1.1 (§ 58.1-3700 et seq.) of Chapter 8 of Title 18.2 or § 58.1-3700 . |