Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-3705: License tax shall be uniform

Where this section sits in the code

Title 58.1. TAXATION
Subtitle III. LOCAL TAXES
Chapter 37. LICENSE TAXES

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.

Collected 2026-09-04T15:17:44Z. Source file · JSON

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