2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 37 License Taxes (58.1-3700 thru 58.1-3735)
58.1-3716 Wholesale merchants
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 purchases except in those counties, cities or towns where the local rate in effect on January 1, 1964 was in excess of such rate, in which case such localities are hereby prohibited from increasing such rate as in effect on January 1, 1964.
(Code 1950, 58-441.49; 1966, c. 151; 1982, c. 555; 1984, cc. 675, 695.)
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