Chapter
License Taxes
- Va. Code Ann. § 58.1-3700— License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes
- Va. Code Ann. § 58.1-3700.1— Definitions
- Va. Code Ann. § 58.1-3701— Department to promulgate guidelines
- Va. Code Ann. § 58.1-3702— Authority of counties, cities and towns
- Va. Code Ann. § 58.1-3703— Counties, cities and towns may impose local license taxes and fees; limitation of authority
- Va. Code Ann. § 58.1-3703.1— Uniform ordinance provisions
- Va. Code Ann. § 58.1-3703.2— Acceptable identification for business licenses
- Va. Code Ann. § 58.1-3704— License tax on merchants in lieu of merchants' capital tax
- Va. Code Ann. § 58.1-3705— License tax shall be uniform
- Va. Code Ann. § 58.1-3706— Limitation on rate of license taxes
- Va. Code Ann. § 58.1-3707— Repealed
- Va. Code Ann. § 58.1-3708— Situs for local license taxation of businesses, professions, occupations, etc
- Va. Code Ann. § 58.1-3709— Business located in more than one jurisdiction
- Va. Code Ann. § 58.1-3710— Proration of license taxes
- Va. Code Ann. § 58.1-3711— Limitation on county license tax within boundary of a town
- Va. Code Ann. § 58.1-3712— Counties and cities authorized to levy severance tax on gases
- Va. Code Ann. § 58.1-3712.1— Repealed
- Va. Code Ann. § 58.1-3713— Local gas road improvement and Virginia Coalfield Economic Development Authority tax
- Va. Code Ann. § 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
- Va. Code Ann. § 58.1-3713.1— Repealed
- Va. Code Ann. § 58.1-3713.3— Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances
- Va. Code Ann. § 58.1-3713.4— Additional one percent tax on gas
- Va. Code Ann. § 58.1-3713.5— Repealed
- Va. Code Ann. § 58.1-3714— Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty
- Va. Code Ann. § 58.1-3715— License requirements for contractors
- Va. Code Ann. § 58.1-3715.1— License requirements for mobile food units
- Va. Code Ann. § 58.1-3716— Wholesale merchants
- Va. Code Ann. § 58.1-3717— Peddlers; itinerant merchants
- Va. Code Ann. § 58.1-3718— Counties, cities and towns authorized to levy a license tax on peddlers at wholesale
- Va. Code Ann. § 58.1-3719— Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale
- Va. Code Ann. § 58.1-3719.1— Direct sellers; rate limitation
- Va. Code Ann. § 58.1-3720— Amusement machines; gross receipts tax on amusement operators
- Va. Code Ann. § 58.1-3721— License exemptions for coin machine operators
- Va. Code Ann. § 58.1-3722— Stickers to evidence payment of tax
- Va. Code Ann. § 58.1-3723— Penalty
- Va. Code Ann. § 58.1-3724— Bondsmen
- Va. Code Ann. § 58.1-3725— Repealed
- Va. Code Ann. § 58.1-3726— Fortune-tellers, clairvoyants and practitioners of palmistry
- Va. Code Ann. § 58.1-3727— Photographers with no regularly established place of business in the Commonwealth; rate limitations
- Va. Code Ann. § 58.1-3728— Carnivals, circuses, speedways; penalties; certain restrictions
- Va. Code Ann. § 58.1-3729— Permanent coliseums, arenas or auditoriums; limitations
- Va. Code Ann. § 58.1-3730— Savings institutions and credit unions; limitations
- Va. Code Ann. § 58.1-3730.1— Industrial loan associations and agricultural credit associations; limitations
- Va. Code Ann. § 58.1-3731— Certain public service corporations; rate limitation
- Va. Code Ann. § 58.1-3732— Exclusions and deductions from "gross receipts."
- Va. Code Ann. § 58.1-3732.1— Limitation on gross receipts; pari-mutuel wagering
- Va. Code Ann. § 58.1-3732.2— Limitation on gross receipts
- Va. Code Ann. § 58.1-3732.3— Limitation on gross receipts of providers of funeral services
- Va. Code Ann. § 58.1-3732.4— Limitation on gross receipts; staffing firms
- Va. Code Ann. § 58.1-3732.5— Limitation on gross receipts of security brokers and dealers
- Va. Code Ann. § 58.1-3733— License tax on commission merchants
- Va. Code Ann. § 58.1-3734— License tax on motor vehicle dealers
- Va. Code Ann. § 58.1-3734.1— Sales involving trade-ins
- Va. Code Ann. § 58.1-3735— Departments of license inspection in certain counties