{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3700.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3700.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3700.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3700.1.html"}],"law_id":58225,"edition_id":1,"section_id":58225,"structure_id":13305,"section_number":"58.1-3700.1","catch_line":"Definitions","history":"1996, cc. 715, 720; 2000, c. 557; 2006, c. 763; 2010, cc. 195, 283; 2017, cc. 111, 430.","full_text":"For the purposes of this chapter and any local ordinances adopted pursuant to this chapter, unless otherwise required by the context:\n\t\t“Affiliated group” means:\n\n1\n\nOne or more chains of corporations subject to inclusion connected through stock ownership with a common parent corporation which is a corporation subject to inclusion if:\n\t\t\ta. Stock possessing at least eighty percent of the voting power of all classes of stock and at least eighty percent of each class of the nonvoting stock of each of the corporations subject to inclusion, except the common parent corporation, is owned directly by one or more of the other corporations subject to inclusion; and\n\t\t\tb. The common parent corporation directly owns stock possessing at least eighty percent of the voting power of all classes of stock and at least eighty percent of each class of the nonvoting stock of at least one of the other subject to inclusion corporations. As used in this subdivision, the term “stock” does not include nonvoting stock which is limited and preferred as to dividends; the phrase “corporation subject to inclusion” means any corporation within the affiliated group irrespective of the state or country of its incorporation; and the term “receipts” includes gross receipts and gross income.2\n\nTwo or more corporations if five or fewer persons who are individuals, estates or trusts own stock possessing:\n\t\t\ta. At least eighty percent of the total combined voting power of all classes of stock entitled to vote or at least eighty percent of the total value of shares of all classes of the stock of each corporation; and\n\t\t\tb. More than fifty percent of the total combined voting power of all classes of stock entitled to vote or more than fifty percent of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation.\n\t\t\tWhen one or more of the corporations subject to inclusion, including the common parent corporation, is a nonstock corporation, the term “stock” as used in this subdivision shall refer to the nonstock corporation membership or membership voting rights, as is appropriate to the context.3\n\nTwo or more entities if such entities satisfy the requirements in subdivision 1 or 2 of this definition as if they were corporations and the ownership interests therein were stock.\n\t\t\t“Assessment” means a determination as to the proper rate of tax, the measure to which the tax rate is applied, and ultimately the amount of tax, including additional or omitted tax, that is due. An assessment shall include a written assessment made pursuant to notice by the assessing official or a self-assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments shall be deemed made by an assessing official when a written notice of assessment is delivered to the taxpayer by the assessing official or an employee of the assessing official, or mailed to the taxpayer at his last known address. Self-assessments shall be deemed made when a return is filed, or if no return is required, when the tax is paid. A return filed or tax paid before the last day prescribed by ordinance for the filing or payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return or the payment of tax, as the case may be.\n\t\t\t“Base year” means the calendar year preceding the license year, except for contractors subject to the provisions of § 58.1-3715 or unless the local ordinance provides for a different period for measuring the gross receipts of a business, such as for beginning businesses or to allow an option to use the same fiscal year as for federal income tax purposes.\n\t\t\t“Business” means a course of dealing which requires the time, attention and labor of the person so engaged for the purpose of earning a livelihood or profit. It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. A person may be engaged in more than one business. The following acts shall create a rebuttable presumption that a person is engaged in a business: (i) advertising or otherwise holding oneself out to the public as being engaged in a particular business or (ii) filing tax returns, schedules and documents that are required only of persons engaged in a trade or business.\n\t\t\t“Defense production business” means a business engaged in the design, development, or production of materials, components, or equipment required to meet the needs of national defense.\n\t\t\t“Definite place of business” means an office or a location at which occurs a regular and continuous course of dealing for thirty consecutive days or more. A definite place of business for a person engaged in business may include a location leased or otherwise obtained from another person on a temporary or seasonal basis and real property leased to another. A person’s residence shall be deemed to be a definite place of business if there is no definite place of business maintained elsewhere and the person is not subject to licensure as a peddler or itinerant merchant.\n\t\t\t“Entity” means a business organization, other than a sole proprietorship, that is a corporation, limited liability company, limited partnership, or limited liability partnership duly organized under the laws of the Commonwealth or another state.\n\t\t\t“Financial services” means the buying, selling, handling, managing, investing, and providing of advice regarding money, credit, securities, or other investments.\n\t\t\t“Fuel sale” or “fuel sales” shall mean retail sales of alternative fuel, blended fuel, diesel fuel, gasohol, or gasoline, as such terms are defined in § 58.1-2201.\n\t\t\t“Gas retailer” means a person or entity engaged in business as a retailer offering to sell at retail on a daily basis alternative fuel, blended fuel, diesel fuel, gasohol, or gasoline, as such terms are defined in § 58.1-2201.\n\t\t\t“Gross receipts” means the whole, entire, total receipts, without deduction.\n\t\t\t“Independent registered representative” means an independent contractor registered with the United States Securities and Exchange Commission.\n\t\t\t“License year” means the calendar year for which a license is issued for the privilege of engaging in business.\n\t\t\t“Professional services” means services performed by architects, attorneys-at-law, certified public accountants, dentists, engineers, land surveyors, surgeons, veterinarians, and practitioners of the healing arts (the arts and sciences dealing with the prevention, diagnosis, treatment and cure or alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities) and such occupations, and no others, as the Department of Taxation may list in the BPOL guidelines promulgated pursuant to § 58.1-3701. The Department shall identify and list each occupation or vocation in which a professed knowledge of some department of science or learning, gained by a prolonged course of specialized instruction and study, is used in its practical application to the affairs of others, either advising, guiding, or teaching them, and in serving their interests or welfare in the practice of an art or science founded on it. The word “profession” implies attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to uses for others rather than for personal profit.\n\t\t\t“Purchases” means all goods, wares and merchandise received for sale at each definite place of business of a wholesale merchant. The term shall also include the cost of manufacture of all goods, wares and merchandise manufactured by any wholesale merchant and sold or offered for sale. A wholesale merchant may elect to report the gross receipts from the sale of manufactured goods, wares and merchandise if it cannot determine the cost of manufacture or chooses not to disclose the cost of manufacture.\n\t\t\t“Real estate services” means providing a service with respect to the purchase, sale, lease, rental, or appraisal of real property.\n\t\t\t“Security broker” means a “broker” as such term is defined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et seq.), or any successor law to the Securities Exchange Act of 1934, who is registered with the United States Securities and Exchange Commission.\n\t\t\t“Security dealer” means a “dealer” as such term is defined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et seq.), or any successor law to the Securities Exchange Act of 1934, who is registered with the United States Securities and Exchange Commission.","order_by":null,"text":{"0":{"id":213366,"text":"For the purposes of this chapter and any local ordinances adopted pursuant to this chapter, unless otherwise required by the context:\n\t\t“Affiliated group” means:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":213367,"text":"One or more chains of corporations subject to inclusion connected through stock ownership with a common parent corporation which is a corporation subject to inclusion if:\n\t\t\ta. Stock possessing at least eighty percent of the voting power of all classes of stock and at least eighty percent of each class of the nonvoting stock of each of the corporations subject to inclusion, except the common parent corporation, is owned directly by one or more of the other corporations subject to inclusion; and\n\t\t\tb. The common parent corporation directly owns stock possessing at least eighty percent of the voting power of all classes of stock and at least eighty percent of each class of the nonvoting stock of at least one of the other subject to inclusion corporations. As used in this subdivision, the term “stock” does not include nonvoting stock which is limited and preferred as to dividends; the phrase “corporation subject to inclusion” means any corporation within the affiliated group irrespective of the state or country of its incorporation; and the term “receipts” includes gross receipts and gross income.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":213368,"text":"Two or more corporations if five or fewer persons who are individuals, estates or trusts own stock possessing:\n\t\t\ta. At least eighty percent of the total combined voting power of all classes of stock entitled to vote or at least eighty percent of the total value of shares of all classes of the stock of each corporation; and\n\t\t\tb. More than fifty percent of the total combined voting power of all classes of stock entitled to vote or more than fifty percent of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation.\n\t\t\tWhen one or more of the corporations subject to inclusion, including the common parent corporation, is a nonstock corporation, the term “stock” as used in this subdivision shall refer to the nonstock corporation membership or membership voting rights, as is appropriate to the context.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":213369,"text":"Two or more entities if such entities satisfy the requirements in subdivision 1 or 2 of this definition as if they were corporations and the ownership interests therein were stock.\n\t\t\t“Assessment” means a determination as to the proper rate of tax, the measure to which the tax rate is applied, and ultimately the amount of tax, including additional or omitted tax, that is due. An assessment shall include a written assessment made pursuant to notice by the assessing official or a self-assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments shall be deemed made by an assessing official when a written notice of assessment is delivered to the taxpayer by the assessing official or an employee of the assessing official, or mailed to the taxpayer at his last known address. Self-assessments shall be deemed made when a return is filed, or if no return is required, when the tax is paid. A return filed or tax paid before the last day prescribed by ordinance for the filing or payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return or the payment of tax, as the case may be.\n\t\t\t“Base year” means the calendar year preceding the license year, except for contractors subject to the provisions of § 58.1-3715 or unless the local ordinance provides for a different period for measuring the gross receipts of a business, such as for beginning businesses or to allow an option to use the same fiscal year as for federal income tax purposes.\n\t\t\t“Business” means a course of dealing which requires the time, attention and labor of the person so engaged for the purpose of earning a livelihood or profit. It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. A person may be engaged in more than one business. The following acts shall create a rebuttable presumption that a person is engaged in a business: (i) advertising or otherwise holding oneself out to the public as being engaged in a particular business or (ii) filing tax returns, schedules and documents that are required only of persons engaged in a trade or business.\n\t\t\t“Defense production business” means a business engaged in the design, development, or production of materials, components, or equipment required to meet the needs of national defense.\n\t\t\t“Definite place of business” means an office or a location at which occurs a regular and continuous course of dealing for thirty consecutive days or more. A definite place of business for a person engaged in business may include a location leased or otherwise obtained from another person on a temporary or seasonal basis and real property leased to another. A person’s residence shall be deemed to be a definite place of business if there is no definite place of business maintained elsewhere and the person is not subject to licensure as a peddler or itinerant merchant.\n\t\t\t“Entity” means a business organization, other than a sole proprietorship, that is a corporation, limited liability company, limited partnership, or limited liability partnership duly organized under the laws of the Commonwealth or another state.\n\t\t\t“Financial services” means the buying, selling, handling, managing, investing, and providing of advice regarding money, credit, securities, or other investments.\n\t\t\t“Fuel sale” or “fuel sales” shall mean retail sales of alternative fuel, blended fuel, diesel fuel, gasohol, or gasoline, as such terms are defined in § 58.1-2201.\n\t\t\t“Gas retailer” means a person or entity engaged in business as a retailer offering to sell at retail on a daily basis alternative fuel, blended fuel, diesel fuel, gasohol, or gasoline, as such terms are defined in § 58.1-2201.\n\t\t\t“Gross receipts” means the whole, entire, total receipts, without deduction.\n\t\t\t“Independent registered representative” means an independent contractor registered with the United States Securities and Exchange Commission.\n\t\t\t“License year” means the calendar year for which a license is issued for the privilege of engaging in business.\n\t\t\t“Professional services” means services performed by architects, attorneys-at-law, certified public accountants, dentists, engineers, land surveyors, surgeons, veterinarians, and practitioners of the healing arts (the arts and sciences dealing with the prevention, diagnosis, treatment and cure or alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities) and such occupations, and no others, as the Department of Taxation may list in the BPOL guidelines promulgated pursuant to § 58.1-3701. The Department shall identify and list each occupation or vocation in which a professed knowledge of some department of science or learning, gained by a prolonged course of specialized instruction and study, is used in its practical application to the affairs of others, either advising, guiding, or teaching them, and in serving their interests or welfare in the practice of an art or science founded on it. The word “profession” implies attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to uses for others rather than for personal profit.\n\t\t\t“Purchases” means all goods, wares and merchandise received for sale at each definite place of business of a wholesale merchant. The term shall also include the cost of manufacture of all goods, wares and merchandise manufactured by any wholesale merchant and sold or offered for sale. A wholesale merchant may elect to report the gross receipts from the sale of manufactured goods, wares and merchandise if it cannot determine the cost of manufacture or chooses not to disclose the cost of manufacture.\n\t\t\t“Real estate services” means providing a service with respect to the purchase, sale, lease, rental, or appraisal of real property.\n\t\t\t“Security broker” means a “broker” as such term is defined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et seq.), or any successor law to the Securities Exchange Act of 1934, who is registered with the United States Securities and Exchange Commission.\n\t\t\t“Security dealer” means a “dealer” as such term is defined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et seq.), or any successor law to the Securities Exchange Act of 1934, who is registered with the United States Securities and Exchange Commission.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"ancestry":[{"id":13305,"edition_id":1,"name":"License Taxes","identifier":"37","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:36","date_modified":"2026-06-26 03:44:36","permalink":{"id":258139,"object_type":"structure","relational_id":13305,"identifier":"37","token":"58.1\/III\/37","url":"\/58.1\/III\/37\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71581,"structure_id":13305,"section_number":"58.1-3700","catch_line":"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes","url":"\/58.1-3700\/","token":"58.1\/III\/37\/58.1-3700","metadata":false},{"id":58225,"structure_id":13305,"section_number":"58.1-3700.1","catch_line":"Definitions","url":"\/58.1-3700.1\/","token":"58.1\/III\/37\/58.1-3700.1","metadata":false},{"id":59692,"structure_id":13305,"section_number":"58.1-3701","catch_line":"Department to promulgate guidelines","url":"\/58.1-3701\/","token":"58.1\/III\/37\/58.1-3701","metadata":false},{"id":86624,"structure_id":13305,"section_number":"58.1-3702","catch_line":"Authority of counties, cities and towns","url":"\/58.1-3702\/","token":"58.1\/III\/37\/58.1-3702","metadata":false},{"id":81897,"structure_id":13305,"section_number":"58.1-3703","catch_line":"Counties, cities and towns may impose local license taxes and fees; limitation of authority","url":"\/58.1-3703\/","token":"58.1\/III\/37\/58.1-3703","metadata":false},{"id":73408,"structure_id":13305,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","url":"\/58.1-3703.1\/","token":"58.1\/III\/37\/58.1-3703.1","metadata":false},{"id":56587,"structure_id":13305,"section_number":"58.1-3703.2","catch_line":"Acceptable identification for business licenses","url":"\/58.1-3703.2\/","token":"58.1\/III\/37\/58.1-3703.2","metadata":false},{"id":70783,"structure_id":13305,"section_number":"58.1-3704","catch_line":"License tax on merchants in lieu of merchants' capital tax","url":"\/58.1-3704\/","token":"58.1\/III\/37\/58.1-3704","metadata":false},{"id":58290,"structure_id":13305,"section_number":"58.1-3705","catch_line":"License tax shall be uniform","url":"\/58.1-3705\/","token":"58.1\/III\/37\/58.1-3705","metadata":false},{"id":56062,"structure_id":13305,"section_number":"58.1-3706","catch_line":" Limitation on rate of license taxes","url":"\/58.1-3706\/","token":"58.1\/III\/37\/58.1-3706","metadata":false},{"id":82151,"structure_id":13305,"section_number":"58.1-3707","catch_line":"Repealed","url":"\/58.1-3707\/","token":"58.1\/III\/37\/58.1-3707","metadata":false},{"id":82296,"structure_id":13305,"section_number":"58.1-3708","catch_line":"Situs for local license taxation of businesses, professions, occupations, etc","url":"\/58.1-3708\/","token":"58.1\/III\/37\/58.1-3708","metadata":false},{"id":64479,"structure_id":13305,"section_number":"58.1-3709","catch_line":"Business located in more than one jurisdiction","url":"\/58.1-3709\/","token":"58.1\/III\/37\/58.1-3709","metadata":false},{"id":69680,"structure_id":13305,"section_number":"58.1-3710","catch_line":"Proration of license taxes","url":"\/58.1-3710\/","token":"58.1\/III\/37\/58.1-3710","metadata":false},{"id":83231,"structure_id":13305,"section_number":"58.1-3711","catch_line":"Limitation on county license tax within boundary of a town","url":"\/58.1-3711\/","token":"58.1\/III\/37\/58.1-3711","metadata":false},{"id":70681,"structure_id":13305,"section_number":"58.1-3712","catch_line":"Counties and cities authorized to levy severance tax on gases","url":"\/58.1-3712\/","token":"58.1\/III\/37\/58.1-3712","metadata":false},{"id":57218,"structure_id":13305,"section_number":"58.1-3712.1","catch_line":"Repealed","url":"\/58.1-3712.1\/","token":"58.1\/III\/37\/58.1-3712.1","metadata":false},{"id":85271,"structure_id":13305,"section_number":"58.1-3713","catch_line":"Local gas road improvement and Virginia Coalfield Economic Development Authority tax","url":"\/58.1-3713\/","token":"58.1\/III\/37\/58.1-3713","metadata":false},{"id":83244,"structure_id":13305,"section_number":"58.1-3713.01","catch_line":"Distribution of local coal and gas road improvement taxes for water and sewer projects applicable to the additional one-fourth allocation","url":"\/58.1-3713.01\/","token":"58.1\/III\/37\/58.1-3713.01","metadata":false},{"id":75681,"structure_id":13305,"section_number":"58.1-3713.1","catch_line":"Repealed","url":"\/58.1-3713.1\/","token":"58.1\/III\/37\/58.1-3713.1","metadata":false},{"id":82194,"structure_id":13305,"section_number":"58.1-3713.3","catch_line":"Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances","url":"\/58.1-3713.3\/","token":"58.1\/III\/37\/58.1-3713.3","metadata":false},{"id":71813,"structure_id":13305,"section_number":"58.1-3713.4","catch_line":"Additional one percent tax on gas","url":"\/58.1-3713.4\/","token":"58.1\/III\/37\/58.1-3713.4","metadata":false},{"id":66910,"structure_id":13305,"section_number":"58.1-3713.5","catch_line":"Repealed","url":"\/58.1-3713.5\/","token":"58.1\/III\/37\/58.1-3713.5","metadata":false},{"id":79513,"structure_id":13305,"section_number":"58.1-3714","catch_line":"Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty","url":"\/58.1-3714\/","token":"58.1\/III\/37\/58.1-3714","metadata":false},{"id":68702,"structure_id":13305,"section_number":"58.1-3715","catch_line":"License requirements for contractors","url":"\/58.1-3715\/","token":"58.1\/III\/37\/58.1-3715","metadata":false},{"id":82041,"structure_id":13305,"section_number":"58.1-3715.1","catch_line":"License requirements for mobile food units","url":"\/58.1-3715.1\/","token":"58.1\/III\/37\/58.1-3715.1","metadata":false},{"id":80440,"structure_id":13305,"section_number":"58.1-3716","catch_line":"Wholesale merchants","url":"\/58.1-3716\/","token":"58.1\/III\/37\/58.1-3716","metadata":false},{"id":68328,"structure_id":13305,"section_number":"58.1-3717","catch_line":"Peddlers; itinerant merchants","url":"\/58.1-3717\/","token":"58.1\/III\/37\/58.1-3717","metadata":false},{"id":59851,"structure_id":13305,"section_number":"58.1-3718","catch_line":"Counties, cities and towns authorized to levy a license tax on peddlers at wholesale","url":"\/58.1-3718\/","token":"58.1\/III\/37\/58.1-3718","metadata":false},{"id":71435,"structure_id":13305,"section_number":"58.1-3719","catch_line":"Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale","url":"\/58.1-3719\/","token":"58.1\/III\/37\/58.1-3719","metadata":false},{"id":74267,"structure_id":13305,"section_number":"58.1-3719.1","catch_line":"Direct sellers; rate limitation","url":"\/58.1-3719.1\/","token":"58.1\/III\/37\/58.1-3719.1","metadata":false},{"id":82352,"structure_id":13305,"section_number":"58.1-3720","catch_line":"Amusement machines; gross receipts tax on amusement operators","url":"\/58.1-3720\/","token":"58.1\/III\/37\/58.1-3720","metadata":false},{"id":58872,"structure_id":13305,"section_number":"58.1-3721","catch_line":"License exemptions for coin machine operators","url":"\/58.1-3721\/","token":"58.1\/III\/37\/58.1-3721","metadata":false},{"id":67702,"structure_id":13305,"section_number":"58.1-3722","catch_line":"Stickers to evidence payment of tax","url":"\/58.1-3722\/","token":"58.1\/III\/37\/58.1-3722","metadata":false},{"id":59910,"structure_id":13305,"section_number":"58.1-3723","catch_line":"Penalty","url":"\/58.1-3723\/","token":"58.1\/III\/37\/58.1-3723","metadata":false},{"id":61774,"structure_id":13305,"section_number":"58.1-3724","catch_line":"Bondsmen","url":"\/58.1-3724\/","token":"58.1\/III\/37\/58.1-3724","metadata":false},{"id":66968,"structure_id":13305,"section_number":"58.1-3725","catch_line":"Repealed","url":"\/58.1-3725\/","token":"58.1\/III\/37\/58.1-3725","metadata":false},{"id":70272,"structure_id":13305,"section_number":"58.1-3726","catch_line":"Fortune-tellers, clairvoyants and practitioners of palmistry","url":"\/58.1-3726\/","token":"58.1\/III\/37\/58.1-3726","metadata":false},{"id":55644,"structure_id":13305,"section_number":"58.1-3727","catch_line":"Photographers with no regularly established place of business in the Commonwealth; rate limitations","url":"\/58.1-3727\/","token":"58.1\/III\/37\/58.1-3727","metadata":false},{"id":66687,"structure_id":13305,"section_number":"58.1-3728","catch_line":"Carnivals, circuses, speedways; penalties; certain restrictions","url":"\/58.1-3728\/","token":"58.1\/III\/37\/58.1-3728","metadata":false},{"id":77252,"structure_id":13305,"section_number":"58.1-3729","catch_line":"Permanent coliseums, arenas or auditoriums; limitations","url":"\/58.1-3729\/","token":"58.1\/III\/37\/58.1-3729","metadata":false},{"id":70044,"structure_id":13305,"section_number":"58.1-3730","catch_line":"Savings institutions and credit unions; limitations","url":"\/58.1-3730\/","token":"58.1\/III\/37\/58.1-3730","metadata":false},{"id":62410,"structure_id":13305,"section_number":"58.1-3730.1","catch_line":"Industrial loan associations and agricultural credit associations; limitations","url":"\/58.1-3730.1\/","token":"58.1\/III\/37\/58.1-3730.1","metadata":false},{"id":54294,"structure_id":13305,"section_number":"58.1-3731","catch_line":"Certain public service corporations; rate limitation","url":"\/58.1-3731\/","token":"58.1\/III\/37\/58.1-3731","metadata":false},{"id":58738,"structure_id":13305,"section_number":"58.1-3732","catch_line":"Exclusions and deductions from \"gross receipts.\"","url":"\/58.1-3732\/","token":"58.1\/III\/37\/58.1-3732","metadata":false},{"id":66276,"structure_id":13305,"section_number":"58.1-3732.1","catch_line":"Limitation on gross receipts; pari-mutuel wagering","url":"\/58.1-3732.1\/","token":"58.1\/III\/37\/58.1-3732.1","metadata":false},{"id":84233,"structure_id":13305,"section_number":"58.1-3732.2","catch_line":"Limitation on gross receipts","url":"\/58.1-3732.2\/","token":"58.1\/III\/37\/58.1-3732.2","metadata":false},{"id":72849,"structure_id":13305,"section_number":"58.1-3732.3","catch_line":"Limitation on gross receipts of providers of funeral services","url":"\/58.1-3732.3\/","token":"58.1\/III\/37\/58.1-3732.3","metadata":false},{"id":57213,"structure_id":13305,"section_number":"58.1-3732.4","catch_line":"Limitation on gross receipts; staffing firms","url":"\/58.1-3732.4\/","token":"58.1\/III\/37\/58.1-3732.4","metadata":false},{"id":83140,"structure_id":13305,"section_number":"58.1-3732.5","catch_line":"Limitation on gross receipts of security brokers and dealers","url":"\/58.1-3732.5\/","token":"58.1\/III\/37\/58.1-3732.5","metadata":false},{"id":76010,"structure_id":13305,"section_number":"58.1-3733","catch_line":"License tax on commission merchants","url":"\/58.1-3733\/","token":"58.1\/III\/37\/58.1-3733","metadata":false},{"id":69381,"structure_id":13305,"section_number":"58.1-3734","catch_line":"License tax on motor vehicle dealers","url":"\/58.1-3734\/","token":"58.1\/III\/37\/58.1-3734","metadata":false},{"id":83040,"structure_id":13305,"section_number":"58.1-3734.1","catch_line":"Sales involving trade-ins","url":"\/58.1-3734.1\/","token":"58.1\/III\/37\/58.1-3734.1","metadata":false},{"id":75517,"structure_id":13305,"section_number":"58.1-3735","catch_line":"Departments of license inspection in certain counties","url":"\/58.1-3735\/","token":"58.1\/III\/37\/58.1-3735","metadata":false}],"previous_section":{"id":71581,"structure_id":13305,"section_number":"58.1-3700","catch_line":"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes","url":"\/58.1-3700\/","token":"58.1\/III\/37\/58.1-3700","metadata":false},"next_section":{"id":59692,"structure_id":13305,"section_number":"58.1-3701","catch_line":"Department to promulgate guidelines","url":"\/58.1-3701\/","token":"58.1\/III\/37\/58.1-3701","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3700.1\/","history_text":"

This law was first created in 1996. The record of its establishment is cataloged in chapters 715<\/a> and 720<\/a> 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. It has been modified 4 times. 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. Those modifications are as follows: in 2000, chapter 557<\/a>; in 2006, chapter 763<\/a>; in 2010, chapters 195<\/a> and 283<\/a>; in 2017, chapters 111<\/a> and 430<\/a>.<\/p>","references":[{"id":75086,"section_number":"46.2-602.2","catch_line":"Titling and registration of company vehicles of automotive manufacturers","order_by":null,"url":"\/46.2-602.2\/"},{"id":70988,"section_number":"57-55.4","catch_line":"Collection receptacles; required disclosures","order_by":null,"url":"\/57-55.4\/"},{"id":77273,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"},{"id":83146,"section_number":"58.1-3511","catch_line":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","order_by":null,"url":"\/58.1-3511\/"},{"id":58533,"section_number":"58.1-400.1","catch_line":"Minimum tax on telecommunications companies","order_by":null,"url":"\/58.1-400.1\/"},{"id":84261,"section_number":"58.1-439.12:08","catch_line":"Research and development expenses tax credit","order_by":null,"url":"\/58.1-439.12_08\/"}],"refers_to":[{"id":59020,"section_number":"58.1-2201","catch_line":"Definitions","order_by":null,"url":"\/58.1-2201\/"},{"id":59692,"section_number":"58.1-3701","catch_line":"Department to promulgate guidelines","order_by":null,"url":"\/58.1-3701\/"},{"id":68702,"section_number":"58.1-3715","catch_line":"License requirements for contractors","order_by":null,"url":"\/58.1-3715\/"}],"permalink":{"id":258145,"object_type":"law","relational_id":58225,"identifier":"58.1-3700.1","token":"58.1\/III\/37\/58.1-3700.1","url":"\/58.1-3700.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3700.1\/","token":"58.1\/III\/37\/58.1-3700.1","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3700.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For the purposes of this chapter and any local ordinances<\/span> adopted pursuant to this chapter, unless otherwise required by the context:\n\t\t“Affiliated group” means:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> One or more chains of corporations subject to inclusion connected through stock<\/span> ownership with a common parent corporation which is a corporation subject to inclusion<\/span> if:\n\t\t\ta. Stock<\/span> possessing at least eighty percent of the voting power of all classes of stock<\/span> and at least eighty percent of each class of the nonvoting stock<\/span> of each of the corporations subject to inclusion, except the common parent corporation, is owned directly by one or more of the other corporations subject to inclusion; and\n\t\t\tb. The common parent corporation directly owns stock<\/span> possessing at least eighty percent of the voting power of all classes of stock<\/span> and at least eighty percent of each class of the nonvoting stock<\/span> of at least one of the other subject to inclusion corporations. As used in this subdivision, the term “stock<\/span>” does not include nonvoting stock<\/span> which is limited and preferred as to dividends; the phrase “corporation subject to inclusion<\/span>” means any corporation within the affiliated group irrespective of the state or country of its incorporation; and the term “receipts” includes gross receipts<\/span> and gross income. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Two or more corporations if five or fewer persons who are individuals, estates or trusts own stock<\/span> possessing:\n\t\t\ta. At least eighty percent of the total combined voting power of all classes of stock<\/span> entitled to vote or at least eighty percent of the total value of shares of all classes of the stock<\/span> of each corporation; and\n\t\t\tb. More than fifty percent of the total combined voting power of all classes of stock<\/span> entitled to vote or more than fifty percent of the total value of shares of all classes of stock<\/span> of each corporation, taking into account the stock<\/span> ownership of each such person only to the extent such stock<\/span> ownership is identical with respect to each such corporation.\n\t\t\tWhen one or more of the corporations subject to inclusion, including the common parent corporation, is a nonstock corporation, the term “stock<\/span>” as used in this subdivision shall refer to the nonstock corporation membership or membership voting rights, as is appropriate to the context. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Two or more entities if such entities satisfy the requirements in subdivision 1 or 2 of this definition as if they were corporations and the ownership interests therein were stock<\/span>.\n\t\t\t“Assessment<\/span>” means a determination as to the proper rate of tax, the measure to which the tax rate is applied, and ultimately the amount of tax, including additional or omitted tax, that is due. An assessment<\/span> shall include a written assessment<\/span> made pursuant to notice by the assessing official or a self-assessment<\/span> made by a taxpayer<\/span> upon the filing of a return or otherwise not pursuant to notice. Assessments<\/span> shall be deemed made by an assessing official when a written notice of assessment<\/span> is delivered to the taxpayer<\/span> by the assessing official or an employee of the assessing official, or mailed to the taxpayer<\/span> at his last known address. Self-assessments<\/span> shall be deemed made when a return is filed, or if no return is required, when the tax is paid. A return filed or tax paid before the last day prescribed by ordinance<\/span> for the filing or payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return or the payment of tax, as the case may be.\n\t\t\t“Base year<\/span>” means the calendar year preceding the license year<\/span>, except for contractors subject to the provisions of § 58.1-3715<\/a> or unless the local ordinance<\/span> provides for a different period for measuring the gross receipts<\/span> of a business, such as for beginning businesses or to allow an option to use the same fiscal year as for federal income tax purposes.\n\t\t\t“Business” means a course of dealing which requires the time, attention and labor of the person so engaged for the purpose of earning a livelihood or profit. It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. A person may be engaged in more than one business. The following acts shall create a rebuttable presumption<\/span> that a person is engaged in a business: (i) advertising or otherwise holding oneself out to the public as being engaged in a particular business or (ii) filing tax returns, schedules<\/span> and documents that are required only of persons engaged in a trade or business.\n\t\t\t“Defense production business<\/span>” means a business engaged in the design, development, or production of materials<\/span>, components, or equipment required to meet the needs of national defense.\n\t\t\t“Definite place of business<\/span>” means an office or a location at which occurs a regular and continuous course of dealing for thirty consecutive days or more. A definite place of business<\/span> for a person engaged in business may include a location leased or otherwise obtained from another person on a temporary or seasonal basis and real property leased to another. A person’s residence shall be deemed to be a definite place of business<\/span> if there is no definite place of business<\/span> maintained elsewhere and the person is not subject to licensure as a peddler or itinerant merchant.\n\t\t\t“Entity<\/span>” means a business organization, other than a sole proprietorship, that is a corporation, limited liability company, limited partnership, or limited liability partnership duly organized under the laws<\/span> of the Commonwealth or another state.\n\t\t\t“Financial services<\/span>” means the buying, selling, handling, managing, investing, and providing of advice regarding money, credit, securities, or other investments.\n\t\t\t“Fuel sale<\/span>” or “fuel sales<\/span><\/span>” shall mean retail sales of alternative fuel, blended fuel, diesel fuel, gasohol, or gasoline, as such terms are defined in § 58.1-2201<\/a>.\n\t\t\t“Gas retailer<\/span>” means a person or entity<\/span> engaged in business as a retailer offering to sell at retail on a daily basis alternative fuel, blended fuel, diesel fuel, gasohol, or gasoline, as such terms are defined in § 58.1-2201<\/a>.\n\t\t\t“Gross receipts<\/span>” means the whole, entire, total receipts, without deduction.\n\t\t\t“Independent registered representative<\/span>” means an independent contractor registered with the United States Securities and Exchange Commission.\n\t\t\t“License year<\/span>” means the calendar year for which a license is issued for the privilege<\/span> of engaging in business.\n\t\t\t“Professional services<\/span>” means services performed by architects, attorneys-at-law<\/span>, certified public accountants, dentists, engineers, land surveyors, surgeons, veterinarians, and practitioners of the healing arts (the arts and sciences dealing with the prevention, diagnosis, treatment and cure or alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities) and such occupations, and no others, as the Department<\/span> of Taxation may list in the BPOL guidelines promulgated pursuant to § 58.1-3701<\/a>. The Department<\/span> shall identify and list each occupation or vocation in which a professed knowledge of some department<\/span> of science or learning, gained by a prolonged course of specialized instruction and study, is used in its practical application to the affairs of others, either advising, guiding, or teaching them, and in serving their interests or welfare in the practice of an art or science founded on it. The word “profession<\/span>” implies attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to uses for others rather than for personal profit.\n\t\t\t“Purchases<\/span>” means all goods, wares and merchandise received for sale at each definite place of business<\/span> of a wholesale merchant. The term shall also include the cost of manufacture of all goods, wares and merchandise manufactured by any wholesale merchant and sold or offered for sale. A wholesale merchant may elect to report the gross receipts<\/span> from the sale of manufactured goods, wares and merchandise if it cannot determine the cost of manufacture or chooses not to disclose the cost of manufacture.\n\t\t\t“Real estate services<\/span>” means providing a service with respect to the purchase, sale, lease, rental, or appraisal of real property.\n\t\t\t“Security broker<\/span>” means a “broker” as such term is defined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et seq.), or any successor law<\/span> to the Securities Exchange Act of 1934, who is registered with the United States Securities and Exchange Commission.\n\t\t\t“Security dealer<\/span>” means a “dealer” as such term is defined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et seq.), or any successor law<\/span> to the Securities Exchange Act of 1934, who is registered with the United States Securities and Exchange Commission. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-3700.1)\n\nFor the purposes of this chapter and any local ordinances adopted pursuant to\nthis chapter, unless otherwise required by the context:\n\t\t“Affiliated group” means:\n\n1. One or more chains of corporations subject to inclusion connected through\nstock ownership with a common parent corporation which is a corporation subject\nto inclusion if:\n\t\t\ta. Stock possessing at least eighty percent of the voting power of all\nclasses of stock and at least eighty percent of each class of the nonvoting\nstock of each of the corporations subject to inclusion, except the common parent\ncorporation, is owned directly by one or more of the other corporations subject\nto inclusion; and\n\t\t\tb. The common parent corporation directly owns stock possessing at least\neighty percent of the voting power of all classes of stock and at least eighty\npercent of each class of the nonvoting stock of at least one of the other\nsubject to inclusion corporations. As used in this subdivision, the term\n“stock” does not include nonvoting stock which is limited and\npreferred as to dividends; the phrase “corporation subject to\ninclusion” means any corporation within the affiliated group irrespective\nof the state or country of its incorporation; and the term\n“receipts” includes gross receipts and gross income.\n\n2. Two or more corporations if five or fewer persons who are individuals,\nestates or trusts own stock possessing:\n\t\t\ta. At least eighty percent of the total combined voting power of all classes\nof stock entitled to vote or at least eighty percent of the total value of\nshares of all classes of the stock of each corporation; and\n\t\t\tb. More than fifty percent of the total combined voting power of all classes\nof stock entitled to vote or more than fifty percent of the total value of\nshares of all classes of stock of each corporation, taking into account the\nstock ownership of each such person only to the extent such stock ownership is\nidentical with respect to each such corporation.\n\t\t\tWhen one or more of the corporations subject to inclusion, including the\ncommon parent corporation, is a nonstock corporation, the term\n“stock” as used in this subdivision shall refer to the nonstock\ncorporation membership or membership voting rights, as is appropriate to the\ncontext.\n\n3. Two or more entities if such entities satisfy the requirements in subdivision\n1 or 2 of this definition as if they were corporations and the ownership\ninterests therein were stock.\n\t\t\t“Assessment” means a determination as to the proper rate of tax,\nthe measure to which the tax rate is applied, and ultimately the amount of tax,\nincluding additional or omitted tax, that is due. An assessment shall include a\nwritten assessment made pursuant to notice by the assessing official or a\nself-assessment made by a taxpayer upon the filing of a return or otherwise not\npursuant to notice. Assessments shall be deemed made by an assessing official\nwhen a written notice of assessment is delivered to the taxpayer by the\nassessing official or an employee of the assessing official, or mailed to the\ntaxpayer at his last known address. Self-assessments shall be deemed made when a\nreturn is filed, or if no return is required, when the tax is paid. A return\nfiled or tax paid before the last day prescribed by ordinance for the filing or\npayment thereof shall be deemed to be filed or paid on the last day specified\nfor the filing of a return or the payment of tax, as the case may be.\n\t\t\t“Base year” means the calendar year preceding the license year,\nexcept for contractors subject to the provisions of § 58.1-3715 or unless\nthe local ordinance provides for a different period for measuring the gross\nreceipts of a business, such as for beginning businesses or to allow an option\nto use the same fiscal year as for federal income tax purposes.\n\t\t\t“Business” means a course of dealing which requires the time,\nattention and labor of the person so engaged for the purpose of earning a\nlivelihood or profit. It implies a continuous and regular course of dealing,\nrather than an irregular or isolated transaction. A person may be engaged in\nmore than one business. The following acts shall create a rebuttable presumption\nthat a person is engaged in a business: (i) advertising or otherwise holding\noneself out to the public as being engaged in a particular business or (ii)\nfiling tax returns, schedules and documents that are required only of persons\nengaged in a trade or business.\n\t\t\t“Defense production business” means a business engaged in the\ndesign, development, or production of materials, components, or equipment\nrequired to meet the needs of national defense.\n\t\t\t“Definite place of business” means an office or a location at\nwhich occurs a regular and continuous course of dealing for thirty consecutive\ndays or more. A definite place of business for a person engaged in business may\ninclude a location leased or otherwise obtained from another person on a\ntemporary or seasonal basis and real property leased to another. A\nperson’s residence shall be deemed to be a definite place of business if\nthere is no definite place of business maintained elsewhere and the person is\nnot subject to licensure as a peddler or itinerant merchant.\n\t\t\t“Entity” means a business organization, other than a sole\nproprietorship, that is a corporation, limited liability company, limited\npartnership, or limited liability partnership duly organized under the laws of\nthe Commonwealth or another state.\n\t\t\t“Financial services” means the buying, selling, handling,\nmanaging, investing, and providing of advice regarding money, credit,\nsecurities, or other investments.\n\t\t\t“Fuel sale” or “fuel sales” shall mean retail sales\nof alternative fuel, blended fuel, diesel fuel, gasohol, or gasoline, as such\nterms are defined in § 58.1-2201.\n\t\t\t“Gas retailer” means a person or entity engaged in business as a\nretailer offering to sell at retail on a daily basis alternative fuel, blended\nfuel, diesel fuel, gasohol, or gasoline, as such terms are defined in §\n58.1-2201.\n\t\t\t“Gross receipts” means the whole, entire, total receipts, without\ndeduction.\n\t\t\t“Independent registered representative” means an independent\ncontractor registered with the United States Securities and Exchange Commission.\n\t\t\t“License year” means the calendar year for which a license is\nissued for the privilege of engaging in business.\n\t\t\t“Professional services” means services performed by architects,\nattorneys-at-law, certified public accountants, dentists, engineers, land\nsurveyors, surgeons, veterinarians, and practitioners of the healing arts (the\narts and sciences dealing with the prevention, diagnosis, treatment and cure or\nalleviation of human physical or mental ailments, conditions, diseases, pain or\ninfirmities) and such occupations, and no others, as the Department of Taxation\nmay list in the BPOL guidelines promulgated pursuant to § 58.1-3701. The\nDepartment shall identify and list each occupation or vocation in which a\nprofessed knowledge of some department of science or learning, gained by a\nprolonged course of specialized instruction and study, is used in its practical\napplication to the affairs of others, either advising, guiding, or teaching\nthem, and in serving their interests or welfare in the practice of an art or\nscience founded on it. The word “profession” implies attainments in\nprofessional knowledge as distinguished from mere skill, and the application of\nknowledge to uses for others rather than for personal profit.\n\t\t\t“Purchases” means all goods, wares and merchandise received for\nsale at each definite place of business of a wholesale merchant. The term shall\nalso include the cost of manufacture of all goods, wares and merchandise\nmanufactured by any wholesale merchant and sold or offered for sale. A wholesale\nmerchant may elect to report the gross receipts from the sale of manufactured\ngoods, wares and merchandise if it cannot determine the cost of manufacture or\nchooses not to disclose the cost of manufacture.\n\t\t\t“Real estate services” means providing a service with respect to\nthe purchase, sale, lease, rental, or appraisal of real property.\n\t\t\t“Security broker” means a “broker” as such term is\ndefined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et\nseq.), or any successor law to the Securities Exchange Act of 1934, who is\nregistered with the United States Securities and Exchange Commission.\n\t\t\t“Security dealer” means a “dealer” as such term is\ndefined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et\nseq.), or any successor law to the Securities Exchange Act of 1934, who is\nregistered with the United States Securities and Exchange Commission.\n\nHISTORY: 1996, cc. 715, 720; 2000, c. 557; 2006, c. 763; 2010, cc. 195, 283;\n2017, cc. 111, 430.","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}}