58.1-3708 - Situs for local license taxation of businesses, professions, occupations, etc.
§ 58.1-3708. Situs for local license taxation of businesses, professions,occupations, etc.
A. Except as otherwise provided by law and except as to public servicecorporations, the situs for the local license taxation for any business,profession, trade, occupation or calling subject to licensure, shall be thecounty, city or town (hereinafter called "locality") in which the person soengaged has a definite place of business. If any such person has a definiteplace of business in any other locality, then such other locality may imposea license tax on him, provided such other locality is otherwise authorized toimpose a local license tax with respect thereto.
B. Where a local license tax imposed by any locality is measured by volume,the volume on which the tax may be computed shall be the volume attributableto all definite places of business of the business, profession, trade,occupation or calling in such locality. All volume attributable to anydefinite places of business of the business, profession, trade, occupation orcalling in any other locality shall be deductible from the base in computingany local license tax measured by volume imposed on him by the locality inwhich the first-mentioned definite place is located.
C. The word "volume," as used in this section, means gross receipts, sales,purchases, or other base for measuring a license tax which is related to theamount of business done.
D. This section shall not be construed as prohibiting any locality fromrequiring a separate license for each definite place of business located insuch locality.
(Code 1950, § 58-266.5; 1956, c. 449; 1962, c. 278; 1972, c. 601; 1974, c.386; 1984, c. 675; 1996, cc. 715, 720.)