Code of Virginia - Title 58.1 Taxation - Section 58.1-3700 License requirement; requiring evidence of payment of business license, business personal property...

§ 58.1-3700. License requirement; requiring evidence of payment of business license, business personal property...

Whenever a license is required by ordinance adopted pursuant to this chapter and whenever the local governing body shall impose a license fee or levy a license tax on any business, employment or profession, it shall be unlawful to engage in such business, employment or profession without first obtaining the required license. The governing body of any county, city or town may require that no business license under this chapter shall be issued until the applicant has produced satisfactory evidence that all delinquent business license, personal property, meals, transient occupancy, severance and admissions taxes owed by the business to the county, city or town have been paid which have been properly assessed against the applicant by the county, city or town.

Any person who engages in a business without obtaining a required local license, or after being refused a license, shall not be relieved of the tax imposed by the ordinance.

(Code 1950, § 58-239; 1984, c. 675; 1991, c. 267; 1993, cc. 93, 934; 1996, cc. 715, 720.)

Sections:  58.1-3700  58.1-3700.1  58.1-3701  58.1-3702  58.1-3703  58.1-3703.1  58.1-3704  58.1-3705  58.1-3706  58.1-3707  58.1-3708  58.1-3709  58.1-3710  58.1-3711  58.1-3712  Next

Last modified: April 3, 2009