# Chapter 37 License Taxes

This chapter is comprised of the following sections:

- §58.1-3700 License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes
- §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
- §58.1-3707 Repealed
- §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
- §58.1-3712.1 Repealed
- §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
- §58.1-3713.1 Repealed
- §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
- §58.1-3713.5 Repealed
- §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
- §58.1-3725 Repealed
- §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