58.1-5 - Persons, etc., engaged in more than one business.

§ 58.1-5. Persons, etc., engaged in more than one business.

When any person, firm or corporation is engaged in more than one businesswhich is made by law subject to taxation, such person, firm or corporationshall pay the tax provided by law on each branch of his, their or itsbusiness.

(Code 1950, § 58-23; 1984, c. 675.)