Va. Code Ann. tit. 58.1, ch. 37 – License Taxes | Midpage

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Code of Virginia

Chapter 37

Va. Code Ann. tit. 58.1, ch. 37

License Taxes

58.1-3700License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes; license revocation 58.1-3700.1Definitions 58.1-3701Department to promulgate guidelines 58.1-3702Authority of counties, cities and towns 58.1-3703Counties, cities and towns may impose local license taxes and fees; limitation of authority 58.1-3703.1Uniform ordinance provisions 58.1-3703.2Acceptable identification for business licenses 58.1-3704License tax on merchants in lieu of merchants' capital tax 58.1-3705License tax shall be uniform 58.1-3706Limitation on rate of license taxes 58.1-3708Situs for local license taxation of businesses, professions, occupations, etc 58.1-3709Business located in more than one jurisdiction 58.1-3710Proration of license taxes 58.1-3711Limitation on county license tax within boundary of a town 58.1-3712Counties and cities authorized to levy severance tax on gases 58.1-3713Local gas road improvement and Virginia Coalfield Economic Development Authority tax 58.1-3713.01Distribution of local coal and gas road improvement taxes for water and sewer projects applicable to the additional one-fourth allocation 58.1-3713.3Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances 58.1-3713.4Additional one percent tax on gas 58.1-3714Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty 58.1-3715License requirements for contractors 58.1-3715.1License requirements for mobile food units 58.1-3716Wholesale merchants 58.1-3717Peddlers; itinerant merchants 58.1-3718Counties, cities and towns authorized to levy a license tax on peddlers at wholesale 58.1-3719Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale 58.1-3719.1Direct sellers; rate limitation 58.1-3720Amusement machines; gross receipts tax on amusement operators 58.1-3721License exemptions for coin machine operators 58.1-3722Stickers to evidence payment of tax 58.1-3723Penalty 58.1-3724Bondsmen 58.1-3726Fortune-tellers, clairvoyants and practitioners of palmistry 58.1-3727Photographers with no regularly established place of business in the Commonwealth; rate limitations 58.1-3728Carnivals, circuses, speedways; penalties; certain restrictions 58.1-3729Permanent coliseums, arenas or auditoriums; limitations 58.1-3730Savings institutions and credit unions; limitations 58.1-3730.1Industrial loan associations and agricultural credit associations; limitations 58.1-3731Certain public service corporations; rate limitation 58.1-3732Exclusions and deductions from "gross receipts."58.1-3732.1Limitation on gross receipts; pari-mutuel wagering 58.1-3732.2Limitation on gross receipts 58.1-3732.3Limitation on gross receipts of providers of funeral services 58.1-3732.4Limitation on gross receipts; staffing firms 58.1-3732.5Limitation on gross receipts of security brokers and dealers 58.1-3733License tax on commission merchants 58.1-3734License tax on motor vehicle dealers 58.1-3734.1Sales involving trade-ins 58.1-3735Departments of license inspection in certain counties