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Va. Code Ann. § 15.2-1636.4

Real estate transfer and license fees in cities

Code 1950, § 14-73; 1964, c. 386, § 14.1-60; 1998, c. 872.

Such officers as may be authorized by law to collect city licenses shall collect all such license fees and apply them to the credit of their respective city treasuries. The treasurers of the several cities shall hereafter collect all state license fees and apply them to the credit of the Commonwealth.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.