CODE OF VIRGINIA

WHOLESALE MERCHANTS (§ 58.1-3716)

No county, city or town shall impose a license tax on wholesale merchants at an
aggregate rate in excess of 5 cent(s) per $ 100 of purchases except in those
counties, cities or towns where the local rate in effect on January 1, 1964 was
in excess of such rate, in which case such localities are hereby prohibited from
increasing such rate as in effect on January 1, 1964.

HISTORY: Code 1950, § 58-441.49; 1966, c. 151; 1982, c. 555; 1984, cc. 675,
695.