Code of Virginia § 58.1-3705. License tax shall be uniform.
57 words·~1 min read·
/va/title-58-1/chapter-37/58-1-3705·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Whenever any county, city or town levies a license tax, the basis for such tax, whether it be gross receipts or otherwise, shall be the same for all persons engaged in the same business, trade, occupation or calling.
Code 1950, § 58-266.5; 1956, c. 449; 1962, c. 278; 1972, c. 601; 1974, c. 386; 1984, c. 675.