Virginia — Title 58.1 · Chapter 37

• § 58.1-3700 — License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes; license revocation
• § 58.1-3700.1 — Definitions
• § 58.1-3701 — Department to promulgate guidelines
• § 58.1-3702 — Authority of counties, cities and towns
• § 58.1-3703 — Counties, cities and towns may impose local license taxes and fees; limitation of authority
• § 58.1-3703.1 — Uniform ordinance provisions
• § 58.1-3703.2 — Acceptable identification for business licenses
• § 58.1-3704 — License tax on merchants in lieu of merchants' capital tax
• § 58.1-3705 — License tax shall be uniform
• § 58.1-3706 — Limitation on rate of license taxes
• § 58.1-3708 — Situs for local license taxation of businesses, professions, occupations, etc
• § 58.1-3709 — Business located in more than one jurisdiction
• § 58.1-3710 — Proration of license taxes
• § 58.1-3711 — Limitation on county license tax within boundary of a town
• § 58.1-3712 — Counties and cities authorized to levy severance tax on gases
• § 58.1-3713 — Local gas road improvement and Virginia Coalfield Economic Development Authority tax
• § 58.1-3713.01 — Distribution of local coal and gas road improvement taxes for water and sewer projects applicable to the additional one-fourth allocation
• § 58.1-3713.3 — Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances
• § 58.1-3713.4 — Additional one percent tax on gas
• § 58.1-3714 — Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty
• § 58.1-3715 — License requirements for contractors
• § 58.1-3715.1 — License requirements for mobile food units
• § 58.1-3716 — Wholesale merchants
• § 58.1-3717 — Peddlers; itinerant merchants
• § 58.1-3718 — Counties, cities and towns authorized to levy a license tax on peddlers at wholesale
• § 58.1-3719 — Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale
• § 58.1-3719.1 — Direct sellers; rate limitation
• § 58.1-3720 — Amusement machines; gross receipts tax on amusement operators
• § 58.1-3721 — License exemptions for coin machine operators
• § 58.1-3722 — Stickers to evidence payment of tax
• § 58.1-3723 — Penalty
• § 58.1-3724 — Bondsmen
• § 58.1-3726 — Fortune-tellers, clairvoyants and practitioners of palmistry
• § 58.1-3727 — Photographers with no regularly established place of business in the Commonwealth; rate limitations
• § 58.1-3728 — Carnivals, circuses, speedways; penalties; certain restrictions
• § 58.1-3729 — Permanent coliseums, arenas or auditoriums; limitations
• § 58.1-3730 — Savings institutions and credit unions; limitations
• § 58.1-3730.1 — Industrial loan associations and agricultural credit associations; limitations
• § 58.1-3731 — Certain public service corporations; rate limitation
• § 58.1-3732 — Exclusions and deductions from "gross receipts."
• § 58.1-3732.1 — Limitation on gross receipts; pari-mutuel wagering
• § 58.1-3732.2 — Limitation on gross receipts
• § 58.1-3732.3 — Limitation on gross receipts of providers of funeral services
• § 58.1-3732.4 — Limitation on gross receipts; staffing firms
• § 58.1-3732.5 — Limitation on gross receipts of security brokers and dealers
• § 58.1-3733 — License tax on commission merchants
• § 58.1-3734 — License tax on motor vehicle dealers
• § 58.1-3734.1 — Sales involving trade-ins
• § 58.1-3735 — Departments of license inspection in certain counties