Code of Virginia

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Code of Virginia
Title 58.1. Taxation
4/25/2017

Chapter 37. License TaxesRead Chapter

§ 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Repealed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Repealed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Repealed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Repealed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Repealed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