{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3700.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3700.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3700.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3700.html"}],"law_id":71581,"edition_id":1,"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","history":"Code 1950, \u00a7 58-239; 1984, c. 675; 1991, c. 267; 1993, cc. 93, 934; 1996, cc. 715, 720; 2012, cc. 304, 318.","full_text":"Whenever a license is required by ordinance adopted pursuant to this chapter and whenever the local governing body shall impose a license fee or levy a license tax on any business, employment or profession, it shall be unlawful to engage in such business, employment or profession without first obtaining the required license. The governing body of any county, city or town may require that no business license under this chapter shall be issued until the applicant has produced satisfactory evidence that all delinquent business license, real estate, personal property, meals, transient occupancy, severance and admissions taxes owed by the business to the county, city or town have been paid which have been properly assessed against the applicant by the county, city or town.\n\t\tAny person who engages in a business without obtaining a required local license, or after being refused a license, shall not be relieved of the tax imposed by the ordinance.","order_by":null,"text":{"0":{"id":258007,"text":"Whenever a license is required by ordinance adopted pursuant to this chapter and whenever the local governing body shall impose a license fee or levy a license tax on any business, employment or profession, it shall be unlawful to engage in such business, employment or profession without first obtaining the required license. The governing body of any county, city or town may require that no business license under this chapter shall be issued until the applicant has produced satisfactory evidence that all delinquent business license, real estate, personal property, meals, transient occupancy, severance and admissions taxes owed by the business to the county, city or town have been paid which have been properly assessed against the applicant by the county, city or town.\n\t\tAny person who engages in a business without obtaining a required local license, or after being refused a license, shall not be relieved of the tax imposed by the ordinance.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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}],"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3700\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1984, chapter 675; in 1991, chapter 267; in 1993, chapters 93 and 934; in 1996, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?961+ful+CHAP0715\">715<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?961+ful+CHAP0720\">720<\/a>; in 2012, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0304\">304<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0318\">318<\/a>.<\/p>","references":[{"id":70237,"section_number":"15.2-2413.13","catch_line":"Filing of business improvement and recruitment district plan","order_by":null,"url":"\/15.2-2413.13\/"},{"id":56324,"section_number":"15.2-2413.17","catch_line":"Local ordinances related to business improvement and recruitment districts","order_by":null,"url":"\/15.2-2413.17\/"},{"id":85423,"section_number":"22.1-26.1","catch_line":"Agreements for satellite classrooms","order_by":null,"url":"\/22.1-26.1\/"},{"id":61323,"section_number":"46.2-2108.5","catch_line":"Registered for fuels tax; business, professional, and occupational license taxes","order_by":null,"url":"\/46.2-2108.5\/"},{"id":60996,"section_number":"54.1-1111","catch_line":"Prerequisites to obtaining business license; building, etc., permit","order_by":null,"url":"\/54.1-1111\/"},{"id":69869,"section_number":"54.1-410.1","catch_line":"Prerequisites for obtaining business license","order_by":null,"url":"\/54.1-410.1\/"},{"id":54267,"section_number":"58.1-1704","catch_line":"Tax segregated for state taxation","order_by":null,"url":"\/58.1-1704\/"},{"id":70550,"section_number":"58.1-2299.1","catch_line":"Exclusion from professional license tax","order_by":null,"url":"\/58.1-2299.1\/"},{"id":73128,"section_number":"58.1-2901","catch_line":"Collection and remittance of tax","order_by":null,"url":"\/58.1-2901\/"},{"id":83971,"section_number":"58.1-2905","catch_line":"Collection and remittance of tax","order_by":null,"url":"\/58.1-2905\/"},{"id":65592,"section_number":"58.1-3009","catch_line":"Tax on payrolls prohibited","order_by":null,"url":"\/58.1-3009\/"},{"id":66276,"section_number":"58.1-3732.1","catch_line":"Limitation on gross receipts; pari-mutuel wagering","order_by":null,"url":"\/58.1-3732.1\/"},{"id":84233,"section_number":"58.1-3732.2","catch_line":"Limitation on gross receipts","order_by":null,"url":"\/58.1-3732.2\/"},{"id":72849,"section_number":"58.1-3732.3","catch_line":"Limitation on gross receipts of providers of funeral services","order_by":null,"url":"\/58.1-3732.3\/"},{"id":84149,"section_number":"58.1-3995","catch_line":"Effect of application for correction of assessment or appeal upon applications for local permits and licenses","order_by":null,"url":"\/58.1-3995\/"},{"id":64463,"section_number":"58.1-4011","catch_line":"Meaning of \"gross receipts.\"","order_by":null,"url":"\/58.1-4011\/"},{"id":59836,"section_number":"59.1-392","catch_line":"Percentage retained; tax","order_by":null,"url":"\/59.1-392\/"},{"id":68174,"section_number":"65.2-800","catch_line":"Duty to insure payment of compensation; effect of insurance","order_by":null,"url":"\/65.2-800\/"}],"refers_to":false,"permalink":{"id":258141,"object_type":"law","relational_id":71581,"identifier":"58.1-3700","token":"58.1\/III\/37\/58.1-3700","url":"\/58.1-3700\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3700\/","token":"58.1\/III\/37\/58.1-3700","dublin_core":{"Title":"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3700","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Whenever a license is required by <span class=\"dictionary\">ordinance<\/span> adopted pursuant to this chapter and whenever the local governing body shall impose a license fee or <span class=\"dictionary\">levy<\/span> a license tax on any <span class=\"dictionary\">business<\/span>, employment or <span class=\"dictionary\">profession<\/span>, it shall be unlawful to engage in such <span class=\"dictionary\">business<\/span>, employment or <span class=\"dictionary\">profession<\/span> without first obtaining the required license. The governing body of any county, city or town may require that no <span class=\"dictionary\">business<\/span> license under this chapter shall be issued until the applicant has produced satisfactory <span class=\"dictionary\">evidence<\/span> that all delinquent <span class=\"dictionary\">business<\/span> license, real estate, personal property, meals, transient occupancy, severance and admissions taxes owed by the <span class=\"dictionary\">business<\/span> to the county, city or town have been paid which have been properly assessed against the applicant by the county, city or town.\n\t\tAny person who engages in a <span class=\"dictionary\">business<\/span> without obtaining a required local license, or after being refused a license, shall not be relieved of the tax imposed by the <span class=\"dictionary\">ordinance<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLICENSE REQUIREMENT; REQUIRING EVIDENCE OF PAYMENT OF BUSINESS LICENSE, BUSINESS\nPERSONAL PROPERTY, MEALS AND ADMISSIONS TAXES (\u00a7 58.1-3700)\n\nWhenever a license is required by ordinance adopted pursuant to this chapter and\nwhenever the local governing body shall impose a license fee or levy a license\ntax on any business, employment or profession, it shall be unlawful to engage in\nsuch business, employment or profession without first obtaining the required\nlicense. The governing body of any county, city or town may require that no\nbusiness license under this chapter shall be issued until the applicant has\nproduced satisfactory evidence that all delinquent business license, real\nestate, personal property, meals, transient occupancy, severance and admissions\ntaxes owed by the business to the county, city or town have been paid which have\nbeen properly assessed against the applicant by the county, city or town.\n\t\tAny person who engages in a business without obtaining a required local\nlicense, or after being refused a license, shall not be relieved of the tax\nimposed by the ordinance.\n\nHISTORY: Code 1950, \u00a7 58-239; 1984, c. 675; 1991, c. 267; 1993, cc. 93, 934;\n1996, cc. 715, 720; 2012, cc. 304, 318.","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}}