Permit and certificate of fitness holders shall be licensed and registered in accordance with the road tax requirements of Chapter 27 (§ 58.1-2700 et seq.) of Title 58.1 and licensed for payment of local business, professional, and occupational license taxes of Chapter 37 (§ 58.1-3700 et seq.) of Title 58.1 as required.
Registered for fuels tax; business, professional, and occupational license taxes
Va. Code Ann. § 46.2-2108.5, under Chapter 21. Regulation of Property Carriers..
Va. Code Ann. § 46.2-2108.5