§ 58.1-3727. Photographers with no regularly established place of business in the Commonwealth; rate limitation...
For the purpose of license taxation pursuant to § 58.1-3703, the term "photographer" shall mean any person, partnership or corporation having no regularly established place of business in the Commonwealth who provides services consisting of the taking of pictures or the making of pictorial reproductions in the Commonwealth. The term shall also include every employee, agent or canvasser for such photographer. Nothing in this section shall apply to (i) amateur photographers who expose, develop and finish their own work and who do not receive compensation for such work or receive compensation for performing any of the processes of photography; (ii) coin-operated photography machines; or (iii) photographers providing service in the course of their employment by newspapers, magazines or television stations.
The license tax levied on photographers by a county, city or town with a population of 2,000 or less shall not exceed ten dollars per year. In a county, city or town with a population greater than 2,000 the tax shall not exceed thirty dollars per year.
(Code 1950, § 58-393.1; 1958, c. 527; 1972, c. 345; 1982, c. 633; 1984, c. 675.)
Sections: Previous 58.1-3720 58.1-3721 58.1-3722 58.1-3723 58.1-3724 58.1-3725 58.1-3726 58.1-3727 58.1-3728 58.1-3729 58.1-3730 58.1-3730.1 58.1-3731 58.1-3732 58.1-3732.1 NextLast modified: April 16, 2009