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2020 Code of Virginia
Title 58.1 - Taxation
Chapter 37 - License Taxes
§ 58.1-3705. License tax shall be uniform
Universal Citation: VA Code § 58.1-3705 (2020)
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 same for all persons engaged in the same business, trade, occupation or calling.
Code 1950, ยง 58-266.5; 1956, c. 449; 1962, c. 278; 1972, c. 601; 1974, c. 386; 1984, c. 675.
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