Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3705
License tax shall be uniform
Official textlaw.lis.virginia.gov
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.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3665 · Partial exemption for erosion control improvements
- 58.1-3666 · Wetlands and riparian buffers; living shorelines
- 58.1-3667 · Effective date of property tax exemption for certified…
- 58.1-3668 · Motor vehicle of a disabled veteran
- 58.1-3700 · License requirement; requiring evidence of payment of…
- 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…
- 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
- 58.1-3707 · Repealed
- 58.1-3708 · Situs for local license taxation of businesses,…
- 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…
- 58.1-3712.1 · Repealed
- 58.1-3713 · Local gas road improvement and Virginia Coalfield Economic…
- 58.1-3713.01 · Distribution of local coal and gas road improvement…
- 58.1-3713.3 · Validation of local coal and gas severance tax ordinances…
- 58.1-3713.4 · Additional one percent tax on gas