                                 CODE OF VIRGINIA

LICENSE REQUIREMENT; REQUIRING EVIDENCE OF PAYMENT OF BUSINESS LICENSE, BUSINESS
PERSONAL PROPERTY, MEALS AND ADMISSIONS TAXES (§ 58.1-3700)

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.
		Any 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.

HISTORY: Code 1950, § 58-239; 1984, c. 675; 1991, c. 267; 1993, cc. 93, 934;
1996, cc. 715, 720; 2012, cc. 304, 318.