The license tax levied pursuant to this article shall be paid annually for each tax year based upon the gross receipts received during the taxable year.
Va. Code Ann. § 58.1-2620
Basis of tax
Code 1950, § 58-503.2; 1979, c. 153; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.