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Read 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 § 58.1-3703.2 Acceptable identification for business licenses § 58.1-3704 License tax on merchants in lieu of merchants' capital tax § 58.1-3705 License tax shall be uniform § 58.1-3706 (Effective until October 1, 2021) Limitation on rate of license taxes § 58.1-3706 (Effective October 1, 2021) Limitation on rate of license taxes § 58.1-3707 Repealed § 58.1-3708 Situs for local license taxation of businesses, professions, occupations, etc.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tax within boundary of a town § 58.1-3712 Counties and cities authorized to levy severance tax on gases § 58.1-3712.1 Repealed § 58.1-3713 Local gas road improvement and Virginia Coalfield Economic Development Authority tax § 58.1-3713.01 Distribution of local coal and gas road improvement taxes for water and sewer projects applicable to the additional one-fourth allocation § 58.1-3713.1 Repealed § 58.1-3713.3 Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances § 58.1-3713.4 Additional one percent tax on gas § 58.1-3713.5 Repealed § 58.1-3714 Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty § 58.1-3715 License requirements for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machine operators § 58.1-3722 Stickers to evidence payment of tax § 58.1-3723 Penalty § 58.1-3724 Bondsmen § 58.1-3725 Repealed § 58.1-3726 Fortune-tellers, clairvoyants and practitioners of palmistry § 58.1-3727 Photographers with no regularly established place of business in the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
