Code of Virginia - Title 58.1 Taxation - Section 58.1-3705 License tax shall be uniform

§ 58.1-3705. License tax shall be uniform

Whenever any county, city or town levies a license tax, the basis for such tax, whether it be gross receipts or otherwise, shall be the same for all persons engaged in the same business, trade, occupation or calling.

(Code 1950, § 58-266.5; 1956, c. 449; 1962, c. 278; 1972, c. 601; 1974, c. 386; 1984, c. 675.)

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Last modified: April 3, 2009