{"data":{"id":"us-va/va.-code-58.1-3711","jurisdiction":"us-va","citation":"Va. Code § 58.1-3711","heading":"Limitation on county license tax within boundary of a town","body":"A. Any county license tax imposed pursuant to this chapter shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town license tax on the same privilege. If the governing body of any town within a county, however, provides that a county license tax shall apply within the limits of such town, then such license tax may be imposed within such towns.B. Notwithstanding the provisions of subsection A of this section, in a consolidated county wherein a tier-city exists, any county license tax imposed hereunder shall apply within the limits of any tier-city located in such county, as may be provided in the agreement or plan of consolidation, and such tier-city may also impose a tier-city license tax on the same privilege, provided that the combined county and tier-city rates do not exceed the maximum permitted by state law.Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968, c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc. 521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570; 1980, cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983, c. 554; 1984, cc. 247, 675, 695.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 37. LICENSE TAXES"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3711/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"b46047e69ab4d02aeaae7dff64c0a01e756273e7ffcc78ca4aab846dafbd8a55","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3710","next":"us-va/va.-code-58.1-3712"},"notice":"GroundRules: Original legal text. Not legal advice."}