Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 37. License Taxes |
SECTION 58.1-3700. License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes |
SECTION 58.1-3700.1. Definitions |
SECTION 58.1-3701. Department to promulgate guidelines |
SECTION 58.1-3702. Authority of counties, cities and towns |
SECTION 58.1-3703. Counties, cities and towns may impose local license taxes and fees; limitation of authority |
SECTION 58.1-3703.1. Uniform ordinance provisions |
SECTION 58.1-3703.2. Acceptable identification for business licenses |
SECTION 58.1-3704. License tax on merchants in lieu of merchants' capital tax |
SECTION 58.1-3705. License tax shall be uniform |
SECTION 58.1-3706. Limitation on rate of license taxes |
SECTION 58.1-3707. Repealed |
SECTION 58.1-3708. Situs for local license taxation of businesses, professions, occupations, etc |
SECTION 58.1-3709. Business located in more than one jurisdiction |
SECTION 58.1-3710. Proration of license taxes |
SECTION 58.1-3711. Limitation on county license tax within boundary of a town |
SECTION 58.1-3712. Counties and cities authorized to levy severance tax on gases |
SECTION 58.1-3712.1. Repealed |
SECTION 58.1-3713. Local gas road improvement and Virginia Coalfield Economic Development Authority tax |
SECTION 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 |
SECTION 58.1-3713.1. Repealed |
SECTION 58.1-3713.3. Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances |
SECTION 58.1-3713.4. Additional one percent tax on gas |
SECTION 58.1-3713.5. Repealed |
SECTION 58.1-3714. Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty |
SECTION 58.1-3715. License requirements for contractors |
SECTION 58.1-3715.1. License requirements for mobile food units |
SECTION 58.1-3716. Wholesale merchants |
SECTION 58.1-3717. Peddlers; itinerant merchants |
SECTION 58.1-3718. Counties, cities and towns authorized to levy a license tax on peddlers at wholesale |
SECTION 58.1-3719. Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale |
SECTION 58.1-3719.1. Direct sellers; rate limitation |
SECTION 58.1-3720. Amusement machines; gross receipts tax on amusement operators |
SECTION 58.1-3721. License exemptions for coin machine operators |
SECTION 58.1-3722. Stickers to evidence payment of tax |
SECTION 58.1-3723. Penalty |
SECTION 58.1-3724. Bondsmen |
SECTION 58.1-3725. Repealed |
SECTION 58.1-3726. Fortune-tellers, clairvoyants and practitioners of palmistry |
SECTION 58.1-3727. Photographers with no regularly established place of business in the Commonwealth; rate limitations |
SECTION 58.1-3728. Carnivals, circuses, speedways; penalties; certain restrictions |
SECTION 58.1-3729. Permanent coliseums, arenas or auditoriums; limitations |
SECTION 58.1-3730. Savings institutions and credit unions; limitations |
SECTION 58.1-3730.1. Industrial loan associations and agricultural credit associations; limitations |
SECTION 58.1-3731. Certain public service corporations; rate limitation |
SECTION 58.1-3732. Exclusions and deductions from "gross receipts." |
SECTION 58.1-3732.1. Limitation on gross receipts; pari-mutuel wagering |
SECTION 58.1-3732.2. Limitation on gross receipts |
SECTION 58.1-3732.3. Limitation on gross receipts of providers of funeral services |
SECTION 58.1-3732.4. Limitation on gross receipts; staffing firms |
SECTION 58.1-3732.5. Limitation on gross receipts of security brokers and dealers |
SECTION 58.1-3733. License tax on commission merchants |
SECTION 58.1-3734. License tax on motor vehicle dealers |
SECTION 58.1-3734.1. Sales involving trade-ins |
SECTION 58.1-3735. Departments of license inspection in certain counties |