reglab/housing_qa huggingface dataset:
VA Code § 58.1-3732.3 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37 - License Taxes|§ 58.1-3732.3. Limitation on gross receipts of providers of funeral services

Gross receipts of providers of funeral services for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include amounts collected by any provider of funeral services on behalf of, and paid to, another person providing goods or services in connection with a funeral. The exclusion provided by this section shall apply if the goods or services were contracted for by the provider of funeral services or his customer. A provider of funeral services claiming the exclusion shall identify on its license application each person to whom the excluded receipts have been paid and the amount of the excluded receipts paid by the provider of funeral services to such person. As used in this section, "provider of funeral services" means any person engaged in the funeral service profession, operating a funeral service establishment, or acting as a funeral director or embalmer.1998, c. 220.
VA Code § 58.1-3732.4 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37 - License Taxes|§ 58.1-3732.4. Limitation on gross receipts; staffing firms

A. Gross receipts for license tax purposes under this chapter shall not include employee benefits paid by a staffing firm to, or for the benefit of, any contract employee for the period of time that the contract employee is actually employed for the use of the client company pursuant to the terms of a PEO services contract or temporary help services contract. The taxable gross receipts of a staffing firm shall include any administrative fees received by such firm from a client company, whether on a fee-for-service basis or as a percentage of total receipts from the client company.B. For the purpose of this section:"Client company" means a person that enters into a contract with a staffing firm by which the staffing firm, for a fee, provides PEO services or temporary help services."Contract employee" means an employee performing services under a PEO services contract or temporary help services contract."Employee benefits" means wages, salaries, payroll taxes, payroll deductions, workers' compensation costs, benefits, and similar expenses."PEO services" or "professional employer organization services" means an arrangement whereby a staffing firm assumes employer responsibility for payroll, benefits, and other human resources functions with respect to employees of a client company with no restrictions or limitations on the duration of employment."PEO services contract" means a contract pursuant to which a staffing firm provides PEO services for a client company."Staffing firm" means a person that provides PEO services or temporary help services."Temporary help services" means an arrangement whereby a staffing firm temporarily assigns employees to support or supplement a client company's workforce."Temporary help services contract" means a contract pursuant to which a staffing firm provides temporary help services for a client company.1998, c. 347; 2005, c. 839.
VA Code § 58.1-3732.5 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37 - License Taxes|§ 58.1-3732.5. Limitation on gross receipts of security brokers and dealers

Gross receipts of a security broker or security dealer for license tax purposes under this chapter shall not include amounts received by the broker or dealer that arise from the sale or purchase of a security to the extent that such amounts are paid to an independent registered representative as a commission on any sale or purchase of a security. The broker or dealer claiming the exclusion shall identify on the person's license application each independent registered representative to whom the excluded receipts have been paid and, if applicable, the jurisdictions in the Commonwealth of Virginia to which the independent registered representative is subject to business license taxes.2010, cc. 195, 283.
VA Code § 58.1-3733 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37 - License Taxes|§ 58.1-3733. License tax on commission merchants

Any person engaged in the business of selling merchandise on commission by sample, circular, or catalogue for a regularly established retailer, who has no stock or inventory under his control other than floor samples held for demonstration or sale and owned by the principal retailer, shall be classified as a commission merchant and taxed only on commission income as provided for in category A 4 of § 58.1-3706. Such person engaged in such business shall not be subject to tax on total gross receipts from such sales.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, c. 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.
VA Code § 58.1-3734 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37 - License Taxes|§ 58.1-3734. License tax on motor vehicle dealers

A. Notwithstanding the provisions of § 58.1-605, whenever any locality imposes a license tax applicable to motor vehicle dealers measured by the gross receipts of such dealer, the dealer may separately state the amount of tax applicable to each sale of a motor vehicle and add such tax to the sales price of the motor vehicle. It shall be unlawful for a motor vehicle dealer to collect an amount stated separately as such if such dealer knows the amount to be greater than the tax applicable to such sale. The failure of such merchant to recover the tax from the purchaser shall not relieve such merchant from the obligation to pay the tax to the locality. Any locality may provide by ordinance for the quarterly collection of the gross receipt taxes on such dealers who separately state during the year such receipts are earned.B. A motor vehicle dealer who collects excess business license tax shall exercise due diligence to refund such tax, in excess of one dollar, to the purchaser within 120 days of discovering such overpayment, and such dealer shall produce evidence of such refund to the commissioner of the revenue or other local assessing officer upon the request of either. Any amounts that are not refunded to purchasers shall be remitted to the commissioner of the revenue or other local assessing officer. During a three-year period after receipt of such amounts, the commissioner of the revenue or other local assessing officer and the treasurer, as that term is defined in § 58.1-3123, shall refund such amounts as appropriate to purchasers who produce documentation verifying such overpayment. At the expiration of this period, the commissioner of the revenue or other local assessing officer shall consider these funds as additional business license tax. The locality may recover from the motor vehicle dealer its costs of mailing, printing, and other reasonably necessary administrative costs related to refunding such amounts to purchasers.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; 1999, cc. 862, 957.
VA Code § 58.1-3734.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37 - License Taxes|§ 58.1-3734.1. Sales involving trade-ins

A. No locality shall assess omitted taxes against any motor vehicle dealer which calculated its gross receipts for license tax purposes by excluding the value of any vehicle accepted as a trade-in for periods of time prior to January 1, 1991, unless such locality enforced the requirement that motor vehicle dealers include the amount of a trade-in vehicle in gross receipts for periods prior to January 1, 1990.B. Whenever a motor vehicle dealer accepts a trade-in as part of a sale of a motor vehicle, the dealer's gross receipts for license tax purposes shall not include the amount of the trade-in.1990, c. 670.
VA Code § 58.1-3735 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37 - License Taxes|§ 58.1-3735. Departments of license inspection in certain counties

The governing body of any county having a population of less than 41,000 and adjoining a city of more than 230,000 population and of any county having a population of more than 70,000, and adjoining 4 cities in this Commonwealth may by resolution provide for the creation of a department of license inspection with a license inspector in charge of such department. The license inspector shall be appointed by the governing body of the county. The license inspector shall enforce the ordinance of the county with regard to licenses and license taxes, review any and all records of the commissioner of revenue, other than income tax returns, and examine and audit the books of all persons, firms and corporations whom he has reasonable cause to believe are liable for payment of any license levied by the county. The license inspector shall be paid a salary for his services to be fixed by the governing body. The governing body of the county may employ any such person as it deems necessary for the operation of such department and may make such rules and regulations as it deems expedient for the operation of such department.Code 1950, § 58-266.6; 1956, c. 57; 1962, c. 490; 1984, c. 675.
VA Code § 58.1-3741 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37.1 - Local Coal Severance License Taxes|§ 58.1-3741. Counties and cities authorized to levy severance license tax on the sale of coal

A. The governing body of any county or city may levy a severance license tax on every coal producer that sells or utilizes coal severed from the earth within its jurisdiction. The rate of tax for the sale or utilization of coal from small mines shall be three-fourths of one percent of the gross receipts from the sale or utilization of such coal by the coal producer. The rate of tax for all other coal shall be one percent of the gross receipts from the sale or utilization of such coal by the coal producer.No county or city that imposes the tax authorized by this subsection shall enact the provisions of § 58.1-3286 relating to a tax on gross receipts.B. In addition to the tax imposed in subsection A, any county or city may impose a local coal road improvement severance license tax on every coal producer that sells or utilizes coal severed from the earth within its jurisdiction. The rate of tax for the sale or utilization of coal from small mines shall be three-fourths of one percent of the gross receipts from the sale or utilization of such coal by the coal producer. The rate of tax for all other coal shall be one percent of the gross receipts from the sale or utilization of such coal by the coal producer. The revenues from such tax shall be utilized as provided for under §§ 58.1-3713, 58.1-3713.01, and 58.1-3742.C. Any county or city enacting a tax under this section may require coal producers and common carriers to maintain records and file reports showing the quantities of and receipts from coal that they have produced or transported.2013, cc. 305, 618.
VA Code § 58.1-3742 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37.1 - Local Coal Severance License Taxes|§ 58.1-3742. Distribution of local coal road improvement severance tax

Notwithstanding any other provision of law, the incorporated towns and city situated within the bounds of Wise County shall receive from the county 20 percent of all revenues collected under the local coal road improvement severance license tax imposed under the authority of subsection B of § 58.1-3741. The shares of such 20 percent shall be computed as follows: 25 percent shall be divided among the incorporated towns and the city based on the number of registered motor vehicles in each town and the city, and 75 percent shall be divided equally among the incorporated towns and city. Such funds shall be distributed to the treasurer of such towns and city on a quarterly basis as received by the county.2013, cc. 305, 618.
VA Code § 58.1-3743 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37.1 - Local Coal Severance License Taxes|§ 58.1-3743. Severance license taxes to be paid to jurisdiction in which coal is severed

All local coal severance license taxes levied pursuant to § 58.1-3741 shall be paid to the locality in which the coal is severed from the earth.2013, cc. 305, 618.
VA Code § 58.1-3744 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37.1 - Local Coal Severance License Taxes|§ 58.1-3744. Uniform ordinance provisions

The provisions of § 58.1-3703.1 with the exception of subdivisions A 1 and A 3 of such section shall apply to the taxes authorized by this chapter, mutatis mutandis.2013, cc. 305, 618.
VA Code § 58.1-3745 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37.1 - Local Coal Severance License Taxes|§ 58.1-3745. (Effective until October 1, 2021) Lien on real estate and personal property of businesses severing coal

There shall be a priority lien upon a debtor's estate for all taxes due and owing under the authority granted by this chapter. Such lien shall be inferior only to real estate and personal property taxes, levies, and penalties; any obligation, bond, or instrument used in lieu of a bond to the Department of Mines, Minerals and Energy under Title 45.1; and liens benefiting the Commonwealth. This lien shall not require a distraint action prior to enforcement.The purchaser at a sale of real estate to which the lien under this section applies shall cause the proceeds of such sale to be applied to the payment of all taxes and levies assessed and due under the authority granted by this chapter, the provisions of § 55.1-324 notwithstanding. The words "taxes" and "levies" as used in this section include the penalties and interest accruing on such taxes and levies in pursuance of law. In addition to existing remedies for the collection of taxes and levies, the lien imposed hereby shall be enforceable in the same manner as provided in Article 4 (§ 58.1-3965 et seq.) of Chapter 39. There shall be a further lien upon the rents of such real estate, whether the same be in money or in kind, for taxes and levies of the current year.2013, cc. 305, 618.
VA Code § 58.1-3745 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 37.1 - Local Coal Severance License Taxes|§ 58.1-3745. (Effective October 1, 2021) Lien on real estate and personal property of businesses severing coal

There shall be a priority lien upon a debtor's estate for all taxes due and owing under the authority granted by this chapter. Such lien shall be inferior only to real estate and personal property taxes, levies, and penalties; any obligation, bond, or instrument used in lieu of a bond to the Department of Mines, Minerals and Energy under Title 45.1; and liens benefiting the Commonwealth. This lien shall not require a distraint action prior to enforcement.The purchaser at a sale of real estate to which the lien under this section applies shall cause the proceeds of such sale to be applied to the payment of all taxes and levies assessed and due under the authority granted by this chapter, the provisions of § 55.1-324 notwithstanding. The words "taxes" and "levies" as used in this section include the penalties and interest accruing on such taxes and levies in pursuance of law. In addition to existing remedies for the collection of taxes and levies, the lien imposed hereby shall be enforceable in the same manner as provided in Article 4 (§ 58.1-3965 et seq.) of Chapter 39. There shall be a further lien upon the rents of such real estate, whether the same be in money or in kind, for taxes and levies of the current year.2013, cc. 305, 618.
VA Code § 58.1-3800 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3800. Levy

In addition to the state recordation tax imposed by Chapter 8 (§ 58.1-800 et seq.) of this title, the governing body of any city or county is hereby authorized to impose a recordation tax, in an amount equal to one-third of the amount of the state recordation tax collectible for the Commonwealth, upon the first recordation of each taxable instrument in such city or county. No tax shall be levied under this section when the state recordation tax imposed under Chapter 8 (§ 58.1-800 et seq.) is fifty cents.Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.
VA Code § 58.1-3801 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3801. Taxation of instruments relating to property located in more than one jurisdiction

The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property located partially within such city or county shall be computed and collected only with respect to that portion of the property located in such city or county.Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988, c. 421.
VA Code § 58.1-3802 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3802. Interpretation of article

This article shall not be construed as affecting or repealing any city charter provision.Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.
VA Code § 58.1-3803 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3803. Collection of tax; compensation for clerk

The tax imposed by this article shall be collected by the clerk of the circuit court for each city and county in whose office deeds or other instruments are offered for recordation or if the property is located in more than one city or county, by the respective clerks of each jurisdiction. The clerk shall deposit all funds collected pursuant to this chapter into the treasury of the county or city in which such court is situated. Every clerk who collects the tax imposed by this chapter shall be entitled to compensation for such services in an amount equal to five percent of the amount so collected and paid over.Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675; 1988, c. 421.
VA Code § 58.1-3804 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3804. Collection of tax for city having no court for recordation of deeds and other instruments

When any county imposes the tax authorized by this article and there is located in such county a city having no separate court in whose clerk's office deeds and other instruments are admitted to record, the governing body of such county shall at least semiannually pay into the treasury of such city an amount equal to the county tax collected on recordations with respect to property located in such city, less the proportionate compensation, if any, paid by the county to the clerk of court for his service in collecting the tax. The clerk of the court shall compile and furnish the necessary information to the governing body of the county to enable it to comply with this provision.Code 1950, § 58-65.1; 1958, c. 590; 1972, c. 186; 1984, c. 675.
VA Code § 58.1-3805 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3805. Levy

In addition to the state tax and fee imposed by §§ 58.1-1712 and 58.1-1717.1, the governing body of any county and the council of any city may (i) impose a city or county tax in an amount equal to one-third of the amount of the state tax on the probate of a will or grant of administration on the probate of every such will or grant of administration and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510, as provided in § 58.1-1717.1.Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675; 2010, c. 266.
VA Code § 58.1-3806 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3806. Collection of tax; compensation for clerk

The tax imposed by this article shall be collected by the clerk of court in whose office wills are admitted to probate or grants of administration are issued.The clerk who collects the tax and pays the revenues collected into the treasury of the county or city shall be entitled to compensation for such service in an amount equal to five percent of the amount collected and remitted. Such compensation shall be paid out of the county or city treasury.Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.
VA Code § 58.1-3807 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3807. Collection of tax for city having no court for probate of wills or issuance of grants of administration

When any county imposes the tax authorized by this article and there is located in such county a city having no separate court in whose clerk's office wills are admitted to probate or grants of administration are issued, the governing body of such county shall at least semiannually pay into the treasury of such city an amount equal to the county tax collected on the probate of wills or grants of administration for each decedent residing within the corporate limits of such city at the time of his death, less the proportionate compensation, if any, paid by the county to the clerk for the collection of such tax. The clerk of the court shall compile and furnish the necessary information to the governing body of the county to enable it to comply with this provision.Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.
VA Code § 58.1-3808 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3808. Interpretation of article

This article shall not be construed as affecting or repealing any city charter provision.Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675.
VA Code § 58.1-3814.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3814.1. Consumer utility tax on churches

Not set out. (1988, c. 702; 1990, c. 492.)
VA Code § 58.1-3815 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3815. Consumer taxes upon lessees of certain property

Any county, city or town authorized to levy and collect consumer utility taxes as provided in § 58.1-3814 may levy such taxes upon and collect them from the occupant or lessee of any premises, title to which is held by (i) a person whose property is tax exempt under Chapter 36 (§ 58.1-3600 et seq.) of this title, or (ii) by a person who is exempt from license taxation by virtue of § 58.1-2508. Such taxes shall be applied to the utility services purchased by such person and furnished at such premises for the use and benefit of such occupant or lessee. Such taxes may be fixed at a specific amount per rental unit or other base or measured in some other manner as the county, city or town levying such taxes may prescribe. This section shall not be construed to empower any county, city or town to impose such taxes upon (i) the Commonwealth or any of its political subdivisions or agencies of either, or (ii) the federal government or any of its agencies, or (iii) any person who by law is exempt therefrom.Code 1950, § 58-851.4; 1964, c. 530; 1984, c. 675; 2006, c. 780.
VA Code § 58.1-3816 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3816. Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects

No county with a population of over 150,000, shall levy a utility consumers' tax as authorized by this article if such county levies a personal property tax on household goods and personal effects. Household goods shall be limited to furniture, furnishings, machinery, tools and appliances used by an owner or a member of his household in and about their place of residence.Code 1950, § 58-851.5; 1966, c. 542; 1984, c. 675.