39 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-3700 License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes; license revocation
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A. Whenever a license is required by ordinance adopted pursuant to this chapter and whenever the local governing body shall impose a license fee or levy a license tax on any business, employment or profession, it shall be unlawful to engage in such business, employment or profess…
Va. Code Ann. § 58.1-3700.1 Definitions
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For the purposes of this chapter and any local ordinances adopted pursuant to this chapter, unless otherwise required by the context: "Affiliated group" means: 1. One or more chains of corporations subject to inclusion connected through stock ownership with a common parent corpor…
Va. Code Ann. § 58.1-3701 Department to promulgate guidelines
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The Department of Taxation shall promulgate guidelines for the use of local governments in administering the taxes imposed under the authority of this chapter. In preparing such guidelines, the Department shall not be subject to the provisions of the Administrative Process Act (§…
Va. Code Ann. § 58.1-3702 Authority of counties, cities and towns
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The provisions of this chapter shall be the sole authority for counties, cities and towns for the levying of the license taxes described herein. Except as provided herein, the governing body of every county, city and town that levies such license tax may impose the tax on the gro…