§ 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 NextLast modified: April 3, 2009