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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>63981</law_id><section_number>54.1-605</section_number><catch_line>Taxation of auctioneer</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="54.1">Professions and Occupations</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Professions and Occupations Regulated by the Department of Professional and Occupational Regulation and Boards Within the Department</unit><unit label="chapter" level="3" order_by="1" identifier="6">Auctioneers</unit></structure><text>
						<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 &#xA7;&#xA7;&#xA0;<a class="law" title="Repealed" href="/58.1-3707/"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></text><history>1982, c. 538, &#xA7; 54-824.15; 1988, c. 765.</history><metadata></metadata></law>
