Title 54.1. Professions and Occupations
Chapter 6. Auctioneers
§ 54.1-605. Taxation of auctioneer.
An auctioneer may not have a local license tax imposed by any county, city, or town except that in which his office is maintained. If a branch office is maintained elsewhere in Virginia, a local license tax may be imposed by the county, city or town in which the branch office is located, pursuant to §§ 58.1-3707 and 58.1-3709.
1982, c. 538, § 54-824.15; 1988, c. 765.