Code of Virginia - Title 54.1 Professions And Occupations - Section 54.1-605 Taxation of auctioneer

§ 54.1-605. Taxation of auctioneer

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 §§ 58.1-3707 and 58.1-3709.

(1982, c. 538, § 54-824.15; 1988, c. 765.)

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Last modified: April 16, 2009