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 Repealed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 Repealed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 Repealed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 Repealed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