{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-605.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-605.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-605.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-605.html"}],"law_id":63981,"edition_id":1,"section_id":63981,"structure_id":13980,"section_number":"54.1-605","catch_line":"Taxation of auctioneer","history":"1982, c. 538, \u00a7 54-824.15; 1988, c. 765.","full_text":"An auctioneer may not have a local license tax imposed by any county, city, or town except that in which his office is maintained. If a branch office is maintained elsewhere in Virginia, a local license tax may be imposed by the county, city or town in which the branch office is located, pursuant to \u00a7\u00a7 58.1-3707 and 58.1-3709.","order_by":null,"text":{"0":{"id":232976,"text":"An auctioneer may not have a local license tax imposed by any county, city, or town except that in which his office is maintained. If a branch office is maintained elsewhere in Virginia, a local license tax may be imposed by the county, city or town in which the branch office is located, pursuant to \u00a7\u00a7 58.1-3707 and 58.1-3709.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13980,"edition_id":1,"name":"Auctioneers","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12755,"metadata":{},"date_created":"2026-06-26 03:46:29","date_modified":"2026-06-26 03:46:29","permalink":{"id":240831,"object_type":"structure","relational_id":13980,"identifier":"6","token":"54.1\/II\/6","url":"\/54.1\/II\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12755,"edition_id":1,"name":"Professions and Occupations Regulated by the Department of Professional and Occupational Regulation and Boards Within the Department","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12754,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":239415,"object_type":"structure","relational_id":12755,"identifier":"II","token":"54.1\/II","url":"\/54.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12754,"edition_id":1,"name":"Professions and Occupations","identifier":"54.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":239313,"object_type":"structure","relational_id":12754,"identifier":"54.1","token":"54.1","url":"\/54.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55050,"structure_id":13980,"section_number":"54.1-600","catch_line":"Definitions","url":"\/54.1-600\/","token":"54.1\/II\/6\/54.1-600","metadata":false},{"id":80376,"structure_id":13980,"section_number":"54.1-601","catch_line":"Exemptions","url":"\/54.1-601\/","token":"54.1\/II\/6\/54.1-601","metadata":false},{"id":67852,"structure_id":13980,"section_number":"54.1-602","catch_line":"Auctioneers Board; membership, meetings and powers","url":"\/54.1-602\/","token":"54.1\/II\/6\/54.1-602","metadata":false},{"id":73415,"structure_id":13980,"section_number":"54.1-603","catch_line":"License required; requirements for licensure; nonresident applicants","url":"\/54.1-603\/","token":"54.1\/II\/6\/54.1-603","metadata":false},{"id":68565,"structure_id":13980,"section_number":"54.1-603.1","catch_line":"Continuing education","url":"\/54.1-603.1\/","token":"54.1\/II\/6\/54.1-603.1","metadata":false},{"id":60889,"structure_id":13980,"section_number":"54.1-604","catch_line":"Repealed","url":"\/54.1-604\/","token":"54.1\/II\/6\/54.1-604","metadata":false},{"id":63981,"structure_id":13980,"section_number":"54.1-605","catch_line":"Taxation of auctioneer","url":"\/54.1-605\/","token":"54.1\/II\/6\/54.1-605","metadata":false},{"id":67910,"structure_id":13980,"section_number":"54.1-606","catch_line":"Unlawful to advertise as an auctioneer","url":"\/54.1-606\/","token":"54.1\/II\/6\/54.1-606","metadata":false},{"id":59123,"structure_id":13980,"section_number":"54.1-607","catch_line":"Advertising; absolute auctions involving real property","url":"\/54.1-607\/","token":"54.1\/II\/6\/54.1-607","metadata":false}],"previous_section":{"id":60889,"structure_id":13980,"section_number":"54.1-604","catch_line":"Repealed","url":"\/54.1-604\/","token":"54.1\/II\/6\/54.1-604","metadata":false},"next_section":{"id":67910,"structure_id":13980,"section_number":"54.1-606","catch_line":"Unlawful to advertise as an auctioneer","url":"\/54.1-606\/","token":"54.1\/II\/6\/54.1-606","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-605\/","history_text":"<p>This law was first created in 1982. The record of its establishment is cataloged in chapter 538 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1982 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1988, chapter 765.<\/p>","references":false,"refers_to":[{"id":82151,"section_number":"58.1-3707","catch_line":"Repealed","order_by":null,"url":"\/58.1-3707\/"},{"id":64479,"section_number":"58.1-3709","catch_line":"Business located in more than one jurisdiction","order_by":null,"url":"\/58.1-3709\/"}],"permalink":{"id":240857,"object_type":"law","relational_id":63981,"identifier":"54.1-605","token":"54.1\/II\/6\/54.1-605","url":"\/54.1-605\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-605\/","token":"54.1\/II\/6\/54.1-605","dublin_core":{"Title":"Taxation of auctioneer","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-605","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>An <span class=\"dictionary\">auctioneer<\/span> may not have a local license tax imposed by any county, city, or town except that in which his office is maintained. If a branch office is maintained elsewhere in Virginia, a local license tax may be imposed by the county, city or town in which the branch office is located, pursuant to \u00a7\u00a7&nbsp;<a class=\"law\" title=\"Repealed\" href=\"\/58.1-3707\/\">58.1-3707<\/a> and <a class=\"law\" title=\"Business located in more than one jurisdiction\" href=\"\/58.1-3709\/\">58.1-3709<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAXATION OF AUCTIONEER (\u00a7 54.1-605)\n\nAn auctioneer may not have a local license tax imposed by any county, city, or\ntown except that in which his office is maintained. If a branch office is\nmaintained elsewhere in Virginia, a local license tax may be imposed by the\ncounty, city or town in which the branch office is located, pursuant to \u00a7\u00a7\n58.1-3707 and 58.1-3709.\n\nHISTORY: 1982, c. 538, \u00a7 54-824.15; 1988, c. 765.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}