Va. Code § 58.1-3705

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-3705 - License tax shall be uniform

Whenever any county, city or town levies a license tax, the basis for such tax, whether it be gross receipts or otherwise, shall be the same for all persons 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.

Amended by Acts 1984, § c. 675.

Amended by Acts 1974, § c. 386.

Amended by Acts 1972, § c. 601.

Amended by Acts 1962, § c. 278.

Amended by Acts 1956, § c. 449.