Code of Virginia - Title 58.1 Taxation - Chapter 37 License Taxes
- 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 ...
- 58.1-3700.1 Definitions
For the purposes of this chapter and any local ordinances adopted pursuant to this chapter, unless otherwise required by the context: "Affiliated group" means: 1. ...
- 58.1-3701 Department to promulgate guidelines
The Department of Taxation shall promulgate guidelines for the use of local governments in administering the taxes imposed under the authority of this chapter. In ...
- 58.1-3702 Authority of counties, cities and towns
The provisions of this chapter shall be the sole authority for counties, cities and towns for the levying of the license taxes described herein. (Code ...
- 58.1-3703 Counties, cities and towns may impose local license taxes and fees; limitation of authorit...
A. The governing body of any county, city or town may charge a fee for issuing a license in an amount not to exceed $100 ...
- 58.1-3703.1 Uniform ordinance provisions
A. Every ordinance levying a license tax pursuant to this chapter shall include provisions substantially similar to this subsection. As they apply to license taxes, ...
- 58.1-3704 License tax on merchants in lieu of merchants' capital tax
Whenever any county, city or town imposes a license tax on merchants, the same shall be in lieu of a tax on the capital of ...
- 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 ...
- 58.1-3706 Limitation on rate of license taxes
A. Except as specifically provided in this section and except for the fee authorized in § 58.1-3703, no local license tax imposed pursuant to the ...
- 58.1-3707 Description unavailable
Repealed by Acts 1996, cc. 715 and 720, effective January 1, 1997. ...
- 58.1-3708 (For applicability provisions - See Editor's note) Situs for local license taxation of businesses...
A. Except as otherwise provided by law and except as to public service corporations, the situs for the local license taxation for any business, profession, ...
- 58.1-3709 Business located in more than one jurisdiction
A. In any case where a business subject to a local license tax is located partially within a county, city or town and partially within ...
- 58.1-3710 Proration of license taxes
Notwithstanding any other provision of law, general or special, and regardless of the basis or method of measurement or computation, no county, city or town ...
- 58.1-3711 Limitation on county license tax within boundary of a town
A. Any county license tax imposed pursuant to this chapter shall not apply within the limits of any town located in such county, where such ...
- 58.1-3712 Counties and cities authorized to levy severance tax on coal and gases
The governing body of any county or city may levy a license tax on every person engaging in the business of severing coal or gases ...
- 58.1-3712.1 Counties and cities authorized to levy severance tax on oil
The governing body of any county or city may levy a license tax on every person engaging in the business of severing oil from the ...
- 58.1-3713 (Expires December 31, 2012) Local coal and gas road improvement and Virginia Coalfield Economic Dev...
A. In addition to the taxes authorized under § 58.1-3712, any county or city may adopt a license tax on every person engaging in the ...
- 58.1-3713.01 Distribution of local coal and gas road improvement tax for water and sewer projects applicable to ...
The governing body of any county or city imposing a local coal and gas road improvement tax which is authorized by subsection A of § ...
- 58.1-3713.1 Distribution of local coal road improvement tax
Notwithstanding any other provision of law, the incorporated towns and city situated within the bounds of Wise County shall receive from the county twenty percent ...
- 58.1-3713.2 Verification of local severance tax payment; local ordinances
A. All local coal severance taxes levied pursuant to §§ 58.1-3703, 58.1-3712 or § 58.1-3713 are to be paid to the locality in which the ...
- 58.1-3713.3 Validation of local coal and gas severance tax ordinances and local coal and gas road improvement t...
A. All ordinances adopted pursuant to §§ 58.1-3712 and 58.1-3713 prior to October 1, 1989, shall be valid as if they had been enacted as ...
- 58.1-3713.4 Additional one percent tax on gas
Notwithstanding the rate limitations established in §§ 58.1-3712 and 58.1-3713, a county or city may levy an additional license tax on every person engaging in ...
- 58.1-3713.5 Lien on real estate and personal property of businesses severing coal
There shall be a priority lien upon a debtor's estate for all taxes due and owing under §§ 58.1-3712 and 58.1-3713, by persons engaged in ...
- 58.1-3714 Contractors; credits against tax; effect upon authority of towns; workers' compensation requirement...
A. Whenever a license tax is levied on contractors by any county, city or town, the governing body of such county, city or town may, ...
- 58.1-3715 License requirements for contractors
A. When a contractor has paid any local license tax required by the county, city or town in which his principal office and any branch ...
- 58.1-3716 Wholesale merchants
No county, city or town shall impose a license tax on wholesale merchants at an aggregate rate in excess of 5 cents per $100 of ...
- 58.1-3717 Peddlers; itinerant merchants
A. For the purpose of license taxation pursuant to § 58.1-3703, any person who shall carry from place to place any goods, wares or merchandise ...
- 58.1-3718 Counties, cities and towns authorized to levy a license tax on peddlers at wholesale
A. For purposes of the license tax authorized in § 58.1-3703, any person, firm or corporation, who or which sells or offers to sell goods, ...
- 58.1-3719 Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesal...
A. Any license tax imposed on peddlers or itinerant merchants or on peddlers at wholesale shall not apply to: 1. A licensed wholesale dealer who ...
- 58.1-3719.1 Direct sellers; rate limitation
A. Notwithstanding any other provision of this chapter, no county, city or town shall levy any license tax on a direct seller, as defined herein, ...
- 58.1-3720 Amusement machines; gross receipts tax on amusement operators
A. Any license tax imposed on amusement machines by any county, city or town shall be imposed in any amount not exceeding the sum of ...
- 58.1-3721 License exemptions for coin machine operators
The coin machine operator's license tax authorized by § 58.1-3720 shall not be applicable to operators of weighing machines, automatic baggage or parcel checking machines ...
- 58.1-3722 Stickers to evidence payment of tax
The commissioner of the revenue of any county, city or town imposing a tax on operators of coin machines or devices as provided in § ...
- 58.1-3723 Penalty
Any person, firm or corporation providing any such coin machines or other devices and failing to procure a county, city or town license, if levied ...
- 58.1-3724 Bondsmen
A. As used in this section, "professional bondsman" means a person who is a property bail bondsman, as such term is defined in § 9.1-185. ...
- 58.1-3725 Description unavailable
Repealed by Acts 1996, cc. 715 and 720, effective January 1, 1997. ...
- 58.1-3726 Fortune-tellers, clairvoyants and practitioners of palmistry
For the purpose of license taxation pursuant to § 58.1-3703, any person who, for compensation, shall pretend to tell fortunes, assume to act as a ...
- 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 ...
- 58.1-3728 Carnivals, circuses, speedways; penalties; certain restrictions
A. Pursuant to the authority granted in § 58.1-3703, the governing body of any county, city or town may levy and collect a license tax, ...
- 58.1-3729 Permanent coliseums, arenas or auditoriums; limitations
Pursuant to the authority granted in § 58.1-3703, the governing body of any county, city or town may levy and collect a license tax on ...
- 58.1-3730 Savings institutions and credit unions; limitations
Any license tax levied by a county, city or town on savings institutions or on state-chartered credit unions shall be no greater than fifty dollars ...
- 58.1-3730.1 Industrial loan associations and agricultural credit associations; limitations
Any license tax levied by a county, city, or town on industrial loan associations or any agricultural credit association created pursuant to the Agricultural Credit ...
- 58.1-3731 Certain public service corporations; rate limitation
Every county, city or town is hereby authorized to impose a license tax, in addition to any tax levied under Chapter 26 (§ 58.1-2600 et ...
- 58.1-3732 Exclusions and deductions from "gross receipts."
A. Gross receipts for license tax purposes shall not include any amount not derived from the exercise of the licensed privilege to engage in a ...
- 58.1-3732.1 Limitation on gross receipts; pari-mutuel wagering
Gross receipts for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include the license and admission taxes established ...
- 58.1-3732.2 Limitation on gross receipts
Gross receipts of real estate brokers for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include amounts received ...
- 58.1-3732.3 Limitation on gross receipts of providers of funeral services
Gross receipts of providers of funeral services for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include amounts ...
- 58.1-3732.4 Limitation on gross receipts; staffing firms
A. Gross receipts for license tax purposes under this chapter shall not include employee benefits paid by a staffing firm to, or for the benefit ...
- 58.1-3733 License tax on commission merchants
Any person engaged in the business of selling merchandise on commission by sample, circular, or catalogue for a regularly established retailer, who has no stock ...
- 58.1-3734 License tax on motor vehicle dealers
A. Notwithstanding the provisions of § 58.1-605, whenever any locality imposes a license tax applicable to motor vehicle dealers measured by the gross receipts of ...
- 58.1-3734.1 Sales involving trade-ins
A. No locality shall assess omitted taxes against any motor vehicle dealer which calculated its gross receipts for license tax purposes by excluding the value ...
- 58.1-3735 Departments of license inspection in certain counties
The governing body of any county having a population of less than 41,000 and adjoining a city of more than 230,000 population and of any ...
Last modified: April 3, 2009