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Repealed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Repealed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Repealed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Repealed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Repealed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