Chapter 37 - LICENSE TAXES
- Section 58.1-3700 - License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes
- Section 58.1-3700.1 - Definitions
- Section 58.1-3701 - Department to promulgate guidelines
- Section 58.1-3702 - Authority of counties, cities and towns
- Section 58.1-3703 - Counties, cities and towns may impose local license taxes and fees; limitation of authority
- Section 58.1-3703.1 - Uniform ordinance provisions
- Section 58.1-3703.2 - Acceptable identification for business licenses
- Section 58.1-3704 - License tax on merchants in lieu of merchants' capital tax
- Section 58.1-3705 - License tax shall be uniform
- Section 58.1-3706 - Limitation on rate of license taxes
- Section 58.1-3707 - [Repealed]
- Section 58.1-3708 - Situs for local license taxation of businesses, professions, occupations, etc
- Section 58.1-3709 - Business located in more than one jurisdiction
- Section 58.1-3710 - Proration of license taxes
- Section 58.1-3711 - Limitation on county license tax within boundary of a town
- Section 58.1-3712 - Counties and cities authorized to levy severance tax on gases
- Section 58.1-3712.1 - [Repealed]
- Section 58.1-3713 - Local gas road improvement and Virginia Coalfield Economic Development Authority tax
- Section 58.1-3713.01 - Distribution of local coal and gas road improvement taxes for water and sewer projects applicable to the additional one-fourth allocation
- Section 58.1-3713.1, 58.1-3713.2 - [Repealed]
- Section 58.1-3713.3 - Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances
- Section 58.1-3713.4 - Additional one percent tax on gas
- Section 58.1-3713.5 - [Repealed]
- Section 58.1-3714 - [Effective Until 7/1/2024] Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty
- Section 58.1-3714 - [Effective 7/1/2024] Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty
- Section 58.1-3715 - License requirements for contractors
- Section 58.1-3715.1 - License requirements for mobile food units
- Section 58.1-3716 - Wholesale merchants
- Section 58.1-3717 - Peddlers; itinerant merchants
- Section 58.1-3718 - Counties, cities and towns authorized to levy a license tax on peddlers at wholesale
- Section 58.1-3719 - Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale
- Section 58.1-3719.1 - Direct sellers; rate limitation
- Section 58.1-3720 - Amusement machines; gross receipts tax on amusement operators
- Section 58.1-3721 - License exemptions for coin machine operators
- Section 58.1-3722 - Stickers to evidence payment of tax
- Section 58.1-3723 - Penalty
- Section 58.1-3724 - Bondsmen
- Section 58.1-3725 - [Repealed]
- Section 58.1-3726 - Fortune-tellers, clairvoyants and practitioners of palmistry
- Section 58.1-3727 - Photographers with no regularly established place of business in the Commonwealth; rate limitations
- Section 58.1-3728 - Carnivals, circuses, speedways; penalties; certain restrictions
- Section 58.1-3729 - Permanent coliseums, arenas or auditoriums; limitations
- Section 58.1-3730 - Savings institutions and credit unions; limitations
- Section 58.1-3730.1 - Industrial loan associations and agricultural credit associations; limitations
- Section 58.1-3731 - Certain public service corporations; rate limitation
- Section 58.1-3732 - Exclusions and deductions from "gross receipts."
- Section 58.1-3732.1 - Limitation on gross receipts; pari-mutuel wagering
- Section 58.1-3732.2 - Limitation on gross receipts
- Section 58.1-3732.3 - Limitation on gross receipts of providers of funeral services
- Section 58.1-3732.4 - Limitation on gross receipts; staffing firms
- Section 58.1-3732.5 - Limitation on gross receipts of security brokers and dealers
- Section 58.1-3733 - License tax on commission merchants
- Section 58.1-3734 - License tax on motor vehicle dealers
- Section 58.1-3734.1 - Sales involving trade-ins
- Section 58.1-3735 - Departments of license inspection in certain counties