Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3716
Wholesale merchants
Official textlaw.lis.virginia.gov
No county, city or town shall impose a license tax on wholesale merchants at an aggregate rate in excess of 5 cent(s) per $100 of purchases except in those counties, cities or towns where the local rate in effect on January 1, 1964 was in excess of such rate, in which case such localities are hereby prohibited from increasing such rate as in effect on January 1, 1964.
Source: view the official text
Nearby sections (25 sections)
- 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- 58.1-3712.1 · Repealed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
- 58.1-3713.5 · Repealed
- 58.1-3714 · Contractors; credits against tax; effect upon authority of…
- 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…
- 58.1-3719 · Limitations on license taxes imposed on peddlers, itinerant…
- 58.1-3719.1 · Direct sellers; rate limitation
- 58.1-3720 · Amusement machines; gross receipts tax on amusement…
- 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
- 58.1-3725 · Repealed
- 58.1-3726 · Fortune-tellers, clairvoyants and practitioners of palmistry
- 58.1-3727 · Photographers with no regularly established place of…