58.1-3705 - License tax shall be uniform.
§ 58.1-3705. License tax shall be uniform.
Whenever any county, city or town levies a license tax, the basis for suchtax, whether it be gross receipts or otherwise, shall be the same for allpersons engaged in the same business, trade, occupation or calling.
(Code 1950, § 58-266.5; 1956, c. 449; 1962, c. 278; 1972, c. 601; 1974, c.386; 1984, c. 675.)