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, meals and admissions taxes.
- 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 authority.
- 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 Development Authority tax.
- 58.1-3713.01 - Distribution of local coal and gas road improvement tax for water and sewer projects applicable to the additional one-fourth allocation.
- 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 tax ordinances.
- 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 requirements; penalty.
- 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 wholesale.
- 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 limitations.
- 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.