                                 CODE OF VIRGINIA

SITUS FOR LOCAL LICENSE TAXATION OF BUSINESSES, PROFESSIONS, OCCUPATIONS, ETC
(§ 58.1-3708)

A. Except as otherwise provided by law and except as to public service
corporations, the situs for the local license taxation for any business,
profession, trade, occupation or calling subject to licensure, shall be the
county, city or town (hereinafter called &#8220;locality&#8221;) in which the
person so engaged has a definite place of business. If any such person has a
definite place of business in any other locality, then such other locality may
impose a license tax on him, provided such other locality is otherwise
authorized to impose a local license tax with respect thereto.

B. Where a local license tax imposed by any locality is measured by volume, the
volume on which the tax may be computed shall be the volume attributable to all
definite places of business of the business, profession, trade, occupation or
calling in such locality. All volume attributable to any definite places of
business of the business, profession, trade, occupation or calling in any other
locality shall be deductible from the base in computing any local license tax
measured by volume imposed on him by the locality in which the first-mentioned
definite place is located.

C. The word &#8220;volume,&#8221; as used in this section, means gross receipts,
sales, purchases, or other base for measuring a license tax which is related to
the amount of business done.

D. This section shall not be construed as prohibiting any locality from
requiring a separate license for each definite place of business located in such
locality.

HISTORY: Code 1950, § 58-266.5; 1956, c. 449; 1962, c. 278; 1972, c. 601; 1974,
c. 386; 1984, c. 675; 1996, cc. 715, 720.