Source: https://vacode.org/58.1-3703/
Timestamp: 2019-06-21 00:12:08
Document Index: 166423372

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Counties, cities and towns may impose local license taxes and fees; limitation of authority (§ 58.1-3703)—Virginia Decoded - Virginia Decoded
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§ 58.1-3703 Counties, cities and towns may impose local . . .
§ 58.1-3703
Counties, cities and towns may impose local license taxes and fees; limitation of authority
A. The governing body of any county, city or town may charge a fee for issuing a license in an amount not to exceed $ 100 for any locality with a population greater than 50,000, $ 50 for any locality with a population of 25,000 but no more than 50,000 and $ 30 for any locality with a population smaller than 25,000. For purposes of this section, population may be based on the most current final population estimates of the Weldon Cooper Center for Public Service of the University of Virginia. Such governing body may levy and provide for the assessment and collection of county, city or town license taxes on businesses, trades, professions, occupations and callings and upon the persons, firms and corporations engaged therein within the county, city or town subject to the limitations in (i) subsection C and (ii) subsection A of § 58.1-3706, provided such tax shall not be assessed and collected on any amount of gross receipts of each business upon which a license fee is charged. Any county, city or town with a population greater than 50,000 shall reduce the fee to an amount not to exceed $ 50 by January 1, 2000. The ordinance imposing such license fees and levying such license taxes shall include the provisions of § 58.1-3703.1.
3. Upon the privilege or right of printing or publishing any newspaper, magazine, newsletter or other publication issued daily or regularly at average intervals not exceeding three months, provided the publication’s subscription sales are exempt from state sales tax, or for the privilege or right of operating or conducting any radio or television broadcasting station or service;
4. On a manufacturer for the privilege of manufacturing and selling goods, wares and merchandise at wholesale at the place of manufacture;
10. On or measured by receipts or purchases by an entity which is a member of an affiliated group of entities from other members of the same affiliated group. This exclusion shall not exempt affiliated entities from such license or other tax measured by receipts or purchases from outside the affiliated group. This exclusion also shall not preclude a locality from levying a wholesale merchant’s license tax on an affiliated entity on those sales by the affiliated entity to a nonaffiliated entity, notwithstanding the fact that the wholesale merchant’s license tax would be based upon purchases from an affiliated entity. Such tax shall be based on the purchase price of the goods sold to the nonaffiliated entity. As used in this subdivision, the term “sales by the affiliated entity to a nonaffiliated entity” means sales by the affiliated entity to a nonaffiliated entity where goods sold by the affiliated entity or its agent are manufactured or stored in the Commonwealth prior to their delivery to the nonaffiliated entity;
17. On an accredited religious practitioner in the practice of the religious tenets of any church or religious denomination. “Accredited religious practitioner” shall be defined as one who is engaged solely in praying for others upon accreditation by such church or religious denomination;
18. a. On or measured by receipts of a nonprofit organization described in Internal Revenue Code § 501(c)(3) or 501(c)(19) except to the extent the organization has receipts from an unrelated trade or business the income of which is taxable under Internal Revenue Code § 511 et seq. For the purpose of this subdivision, “nonprofit organization” means an organization that is described in Internal Revenue Code § 501(c)(3) or 501(c)(19), and to which contributions are deductible by the contributor under Internal Revenue Code § 170, except that educational institutions exempt from federal income tax under Internal Revenue Code § 501(c)(3) shall be limited to schools, colleges, and other similar institutions of learning.
b. On or measured by gifts, contributions, and membership dues of a nonprofit organization. Activities conducted for consideration that are similar to activities conducted for consideration by for-profit businesses shall be presumed to be activities that are part of a business subject to licensure. For the purpose of this subdivision, “nonprofit organization” means an organization exempt from federal income tax under Internal Revenue Code § 501 other than the nonprofit organizations described in subdivision a;
20. On total assessments paid by condominium unit owners for common expenses. “Common expenses” and “unit owner” have the same meanings as in § 55-79.41; or
D. Any county, city or town may establish by ordinance a business license incentive program for “qualifying businesses.” For purposes of this subsection, a “qualifying business” is a business that locates for the first time in the locality adopting such ordinance. A business shall not be deemed to locate in such locality for the first time based on merger, acquisition, similar business combination, name change, or a change in business form. Any incentive established pursuant to this subsection may extend for a period not to exceed two years from the date the business locates in such locality. The business license incentive program may include (i) an exemption, in whole or in part, of license taxes for any qualifying business; (ii) a refund or rebate, in whole or in part, of license taxes paid by a qualifying business; or (iii) other relief from license taxes for a qualifying business not prohibited by state or federal law.
Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968, c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc. 521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570; 1980, cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983, c. 554; 1984, cc. 247, 675, 695; 1985, c. 531; 1987, cc. 617, 618, 715; 1988, cc. 480, 499; 1989, c. 314; 1991, cc. 540, 572; 1993, cc. 65, 326, 918; 1996, cc. 715, 720; 1997, cc. 62, 283, 903; 2000, c. 557; 2002, cc. 28, 717; 2005, c. 103; 2006, c. 922; 2010, c. 648; 2011, cc. 25, 188; 2016, c. 487.
If you’re reading this for anything important, you should double-check its accuracy—read § 58.1-3703 on the official Code of Virginia website.
City of Lynchburg v. ENGLISH CONST. (SCV, 04/17/09)
. . . provisions of Code § 58.1-3703.1 applicable to the City's appeal are: . . .
CHESTERFIELD CABLEVISION v. County (SCV, 03/01/91)
. . . privilege license taxation, provided by Code § 58.1-3703(B)(3), to which operators of a . . .
Ford Motor Credit v. Chesterfield County (SCV, 03/04/11)
. . . Code] § 58.1-3703.1." Code § 58.1-3703(A); see also Code § 58.1-3703.1(A). . . .
Nielsen Co. v. Board of Arlington County (SCV, 01/08/15)
. . . § 58.1-3700; 58.1-3703(A); see also Code . . .
Arlington County v. Mutual Broadcasting Sys. (SCV, 11/03/00)
. . . the business license tax pursuant to Code . . .
County of Chesterfield v. BBC Brown Boveri (SCV, 06/09/89)
. . . within the meaning of Code §§ 58.1-3507(A)[1] and 58.1-3703(B)(4).[2] . . .
HAMPTON NISSAN LTD. v. City of Hampton (SCV, 01/12/96)
. . . will be referred to as Hampton Nissan. . . .
§ 28.2-228 Licenses for purchase of fish, shellfish, or marine organisms from the catcher; fee
§ 45.1-161.62 Annual reports; condition to issuance of license following transfer of ownership
§ 58.1-2690 No state or local tax on intangible personal property or money; local levies and license taxes
§ 58.1-3706 Limitation on rate of license taxes
§ 58.1-3714 Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty
§ 58.1-3717 Peddlers; itinerant merchants
§ 58.1-3718 Counties, cities and towns authorized to levy a license tax on peddlers at wholesale
§ 58.1-3726 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