There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 37 License Taxes (58.1-3700 thru 58.1-3735)
- 58.1-3700 License requirement; requiring evidence of payment of business license, business personal property...
- 58.1-3700.1 Definitions
- 58.1-3701 Department to promulgate guidelines
- 58.1-3702 Authority of counties, cities and towns
- 58.1-3703 Counties, cities and towns may impose local license taxes and fees; limitation of authorit...
- 58.1-3703.1 Uniform ordinance provisions
- 58.1-3704 License tax on merchants in lieu of merchants' capital tax
- 58.1-3705 License tax shall be uniform
- 58.1-3706 Limitation on rate of license taxes
- 58.1-3707 Description unavailable
- 58.1-3708 Situs for local license taxation of businesses, professions, occupations, etc
- 58.1-3709 Business located in more than one jurisdiction
- 58.1-3710 Proration of license taxes
- 58.1-3711 Limitation on county license tax within boundary of a town
- 58.1-3712 Counties and cities authorized to levy severance tax on coal and gases
- 58.1-3712.1 Counties and cities authorized to levy severance tax on oil
- 58.1-3713 (Expires December 31, 2014) Local coal and gas road improvement and Virginia Coalfield Economic Dev...
- 58.1-3713.01 Distribution of local coal and gas road improvement tax for water and sewer projects applicable to ...
- 58.1-3713.1 Distribution of local coal road improvement tax
- 58.1-3713.2 Verification of local severance tax payment; local ordinances
- 58.1-3713.3 Validation of local coal and gas severance tax ordinances and local coal and gas road improvement t...
- 58.1-3713.4 Additional one percent tax on gas
- 58.1-3713.5 Lien on real estate and personal property of businesses severing coal
- 58.1-3714 Contractors; credits against tax; effect upon authority of towns; workers' compensation requirement...
- 58.1-3715 License requirements for contractors
- 58.1-3716 Wholesale merchants
- 58.1-3717 Peddlers; itinerant merchants
- 58.1-3718 Counties, cities and towns authorized to levy a license tax on peddlers at wholesale
- 58.1-3719 Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesal...
- 58.1-3719.1 Direct sellers; rate limitation
- 58.1-3720 Amusement machines; gross receipts tax on amusement operators
- 58.1-3721 License exemptions for coin machine operators
- 58.1-3722 Stickers to evidence payment of tax
- 58.1-3723 Penalty
- 58.1-3724 Bondsmen
- 58.1-3725 Description unavailable
- 58.1-3726 Fortune-tellers, clairvoyants and practitioners of palmistry
- 58.1-3727 Photographers with no regularly established place of business in the Commonwealth; rate limitation...
- 58.1-3728 Carnivals, circuses, speedways; penalties; certain restrictions
- 58.1-3729 Permanent coliseums, arenas or auditoriums; limitations
- 58.1-3730 Savings institutions and credit unions; limitations
- 58.1-3730.1 Industrial loan associations and agricultural credit associations; limitations
- 58.1-3731 Certain public service corporations; rate limitation
- 58.1-3732 Exclusions and deductions from "gross receipts."
- 58.1-3732.1 Limitation on gross receipts; pari-mutuel wagering
- 58.1-3732.2 Limitation on gross receipts
- 58.1-3732.3 Limitation on gross receipts of providers of funeral services
- 58.1-3732.4 Limitation on gross receipts; staffing firms
- 58.1-3732.5 Limitation on gross receipts of security brokers and dealers.
- 58.1-3733 License tax on commission merchants
- 58.1-3734 License tax on motor vehicle dealers
- 58.1-3734.1 Sales involving trade-ins
- 58.1-3735 Departments of license inspection in certain counties
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