{"data":{"id":"us-va/va.-code-54.1-605","jurisdiction":"us-va","citation":"Va. Code § 54.1-605","heading":"Taxation of auctioneer","body":"An auctioneer may not have a local license tax imposed by any county, city, or town except that in which his office is maintained. If a branch office is maintained elsewhere in Virginia, a local license tax may be imposed by the county, city or town in which the branch office is located, pursuant to §§ 58.1-3707 and 58.1-3709.1982, c. 538, § 54-824.15; 1988, c. 765.","path":["Title 54.1. PROFESSIONS AND OCCUPATIONS","Subtitle II. PROFESSIONS AND OCCUPATIONS REGULATED BY THE DEPARTMENT OF PROFESSIONAL AND OCCUPATIONAL REGULATION AND BOARDS WITHIN THE DEPARTMENT","Chapter 6. AUCTIONEERS"],"source_url":"https://law.lis.virginia.gov/vacode/54.1-605/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:24Z","sha256":"cde4b25af35f7a64895dea7ef19dcab5d7e5d2fad4dd40fa2c34767cb6a2c6ad","source_id":"us-va","stale":true,"prev":"us-va/va.-code-54.1-604","next":"us-va/va.-code-54.1-606"},"notice":"GroundRules: Original legal text. Not legal advice."}