<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>80440</law_id><section_number>58.1-3716</section_number><catch_line>Wholesale merchants</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3706</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><p>No county, city or town shall impose a license tax on wholesale merchants at an aggregate rate in excess of 5 cent(s) per $100 of <span class="dictionary">purchases</span> except in those counties, cities or towns where the local rate in effect on January 1, 1964 was in excess of such rate, in which case such localities are hereby prohibited from increasing such rate as in effect on January 1, 1964.</p></section></text><history>Code 1950, &#xA7; 58-441.49; 1966, c. 151; 1982, c. 555; 1984, cc. 675, 695.</history><metadata></metadata></law>
