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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>66276</law_id><section_number>58.1-3732.1</section_number><catch_line>Limitation on gross receipts; pari-mutuel wagering</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="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><span class="dictionary">Gross receipts</span> for license tax purposes under Chapter 37 (&#xA7;&#xA0;<a class="law" title="License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes" href="/58.1-3700/">58.1-3700</a> et seq.) shall not include the license and admission taxes established under &#xA7;&#xA7;&#xA0;<a class="law" title="Percentage retained; tax" href="/59.1-392/">59.1-392</a> and <a class="law" title="Admissions tax" href="/59.1-393/">59.1-393</a>, respectively, nor shall it include pari-mutuel wagering pools as established under Article 1.1 (&#xA7;&#xA0;<a class="law" title="State control of charitable gaming" href="/18.2-340.15/">18.2-340.15</a> et seq.) of Chapter 8 of Title 18.2 or &#xA7;&#xA0;<a class="law" title="Percentage retained; tax" href="/59.1-392/">59.1-392</a>.</p></section></text><history>1992, c. 820; 2013, cc. 36, 350.</history><metadata></metadata></law>
