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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>83231</law_id><section_number>58.1-3711</section_number><catch_line>Limitation on county license tax within boundary of a town</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3819</reference><reference>58.1-3823</reference><reference>58.1-3833</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="37">License Taxes</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> Any county license tax imposed pursuant to this chapter shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town license tax on the same <span class="dictionary">privilege</span>. If the governing body of any town within a county, however, provides that a county license tax shall apply within the limits of such town, then such license tax may be imposed within such towns. <a id="paragraph-298232" class="section-permalink" href="https://vacode.org/58.1-3711/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Notwithstanding the provisions of subsection A of this section, in a consolidated county wherein a tier-city exists, any county license tax imposed hereunder shall apply within the limits of any tier-city located in such county, as may be provided in the agreement or plan of <span class="dictionary">consolidation</span>, and such tier-city may also impose a tier-city license tax on the same <span class="dictionary">privilege</span>, provided that the combined county and tier-city rates do not exceed the maximum permitted by state <span class="dictionary">law</span>. <a id="paragraph-298233" class="section-permalink" href="https://vacode.org/58.1-3711/#B"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7; 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968, c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc. 521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570; 1980, cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983, c. 554; 1984, cc. 247, 675, 695.</history><metadata></metadata></law>
