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 former § 58.1-3707 and § 58.1-3709.
Va. Code Ann. § 54.1-605
Taxation of auctioneer
1982, c. 538, § 54-824.15; 1988, c. 765.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.