Statutes > Virginia Statutes > Title 58.1 - TAXATION. > Chapter 37 - License Taxes (58.1-3700 thru 58.1-3735) > 58.1-3732.1 - Limitation on gross receipts; pari-mutuel wagering.

58.1-3732.1 - Limitation on gross receipts; pari-mutuel wagering.

§ 58.1-3732.1. Limitation on gross receipts; pari-mutuel wagering.

Gross receipts for license tax purposes under Chapter 37 (§ 58.1-3700 etseq.) of this title shall not include the license and admission taxesestablished under §§ 59.1-392 and 59.1-393, respectively, nor shall itinclude pari-mutuel wagering pools as established under § 59.1-392.

(1992, c. 820.)