{"data":{"id":"us-va/va.-code-58.1-3732.1","jurisdiction":"us-va","citation":"Va. Code § 58.1-3732.1","heading":"Limitation on gross receipts; pari-mutuel wagering","body":"Gross receipts for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) shall not include the license and admission taxes established under §§ 59.1-392 and 59.1-393, respectively, nor shall it include pari-mutuel wagering pools as established under Article 1.1 (§ 18.2-340.15 et seq.) of Chapter 8 of Title 18.2 or § 59.1-392.1992, c. 820; 2013, cc. 36, 350.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 37. LICENSE TAXES"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3732.1/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"83f72d7be7904a64cc7b53bee84d272a93f2c292c9a5e2391fcf8043e49a29a0","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3732","next":"us-va/va.-code-58.1-3732.2"},"notice":"GroundRules: Original legal text. Not legal advice."}