License Taxes
This is Chapter 37 of the Code of Virginia, titled “License Taxes.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It’s comprised of the following 52 sections.
- § 58.1-3700
- License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes
- § 58.1-3700.1
- Definitions
- § 58.1-3701
- Department to promulgate guidelines
- § 58.1-3702
- Authority of counties, cities and towns
- § 58.1-3703
- Counties, cities and towns may impose local license taxes and fees; limitation of authority
- § 58.1-3703.1
- Uniform ordinance provisions
- § 58.1-3704
- License tax on merchants in lieu of merchants' capital tax
- § 58.1-3705
- License tax shall be uniform
- § 58.1-3706
- Limitation on rate of license taxes
- § 58.1-3707
- Repealed
- § 58.1-3708
- Situs for local license taxation of businesses, professions, occupations, etc
- § 58.1-3709
- Business located in more than one jurisdiction
- § 58.1-3710
- Proration of license taxes
- § 58.1-3711
- Limitation on county license tax within boundary of a town
- § 58.1-3712
- Counties and cities authorized to levy severance tax on gases
- § 58.1-3712.1
- Repealed
- § 58.1-3713
- Local gas road improvement and Virginia Coalfield Economic Development Authority tax
- § 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
- § 58.1-3713.1
- Repealed
- § 58.1-3713.3
- Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances
- § 58.1-3713.4
- Additional one percent tax on gas
- § 58.1-3713.5
- Repealed
- § 58.1-3714
- Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty
- § 58.1-3715
- License requirements for contractors
- § 58.1-3716
- Wholesale merchants
- § 58.1-3717
- Peddlers; itinerant merchants
- § 58.1-3718
- Counties, cities and towns authorized to levy a license tax on peddlers at wholesale
- § 58.1-3719
- Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale
- § 58.1-3719.1
- Direct sellers; rate limitation
- § 58.1-3720
- Amusement machines; gross receipts tax on amusement operators
- § 58.1-3721
- License exemptions for coin machine operators
- § 58.1-3722
- Stickers to evidence payment of tax
- § 58.1-3723
- Penalty
- § 58.1-3724
- Bondsmen
- § 58.1-3725
- Repealed
- § 58.1-3726
- Fortune-tellers, clairvoyants and practitioners of palmistry
- § 58.1-3727
- Photographers with no regularly established place of business in the Commonwealth; rate limitations
- § 58.1-3728
- Carnivals, circuses, speedways; penalties; certain restrictions
- § 58.1-3729
- Permanent coliseums, arenas or auditoriums; limitations
- § 58.1-3730
- Savings institutions and credit unions; limitations
- § 58.1-3730.1
- Industrial loan associations and agricultural credit associations; limitations
- § 58.1-3731
- Certain public service corporations; rate limitation
- § 58.1-3732
- Exclusions and deductions from "gross receipts."
- § 58.1-3732.1
- Limitation on gross receipts; pari-mutuel wagering
- § 58.1-3732.2
- Limitation on gross receipts
- § 58.1-3732.3
- Limitation on gross receipts of providers of funeral services
- § 58.1-3732.4
- Limitation on gross receipts; staffing firms
- § 58.1-3732.5
- Limitation on gross receipts of security brokers and dealers
- § 58.1-3733
- License tax on commission merchants
- § 58.1-3734
- License tax on motor vehicle dealers
- § 58.1-3734.1
- Sales involving trade-ins
- § 58.1-3735
- Departments of license inspection in certain counties