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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372445</law_id><section_number>58.1-5</section_number><catch_line>Persons, etc., engaged in more than one business</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="chapter" level="2" order_by="1" identifier="0">General Provisions of Title 58.1</unit><unit label="article" level="3" order_by="1" identifier="1">In General</unit></structure><text>
						<section><p>When any person, firm or corporation is engaged in more than one business which is made by <span class="dictionary">law</span> subject to taxation, such person, firm or corporation shall pay the tax provided by <span class="dictionary">law</span> on each branch of his, their or its business.</p></section></text><history>Code 1950, &#xA7; 58-23; 1984, c. 675.</history><metadata></metadata></law>
