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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- Repealed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- Repealed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- Repealed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- Repealed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
- § 58.1-3715.1
- License requirements for mobile food units
- § 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- Repealed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