Code of Virginia - Title 58.1 Taxation - Section 58.1-3727 Photographers with no regularly established place of business in the Commonwealth; rate limitation...

§ 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  Next

Last modified: April 16, 2009