                                 CODE OF VIRGINIA

BUSINESS LOCATED IN MORE THAN ONE JURISDICTION (§ 58.1-3709)

A. In any case where a business subject to a local license tax is located
partially within a county, city or town and partially within another county,
city or town by reason of the boundary line between such political subdivisions
passing through such place of business, the situs for the local license of such
business shall be each county, city or town in which any part of such place of
business is located. If a local license tax is measured by the volume of
business done, the volume allocable to each political subdivision for measuring
the local license tax levied by it shall be such proportion of the total volume
of business done at such place of business as the area within that political
subdivision, which such place of business actually occupies and actively uses in
connection with such business, bears to the total area which such place of
business actually occupies and actively uses in connection with such business.
And in every such case, if a local license tax is a flat tax, the amount thereof
shall be adjusted so as to constitute such proportion of the entire flat license
tax levied by the political subdivision as the area within that political
subdivision, which such place of business actually occupies and actively uses in
connection with such business, bears to the total area which such place of
business actually occupies and actively uses in connection with such business.
The word &#8220;area,&#8221; as used in this section, means the area of the land
actually occupied by the building or structure constituting the place of
business; but if such place of business actually occupies and actively uses only
a part of such building or structure, the land area below such part shall be the
land area which shall be used in making the apportionment, whether or not such
building or structure contains one story or floor or more than one story or
floor. If the place of business is of such nature that inventories are kept or
stored outside of a building or structure, then the land area used in keeping or
storing such inventories, together with the land area actually occupied by any
building or structure, or part thereof, which is actually occupied and actively
used in connection with such business shall constitute the land area for making
the apportionment. If the place of business has a parking area contiguous
thereto for the use of its vehicles or those of its customers to the exclusion
of any other business, such area shall be included in the word
&#8220;area&#8221; as used in this section. If the place of business has a
contiguous parking area used in common with other places of business, such
parking area shall be apportioned for the purpose of this section among such
places of business in the ratio of their total areas to the whole parking area,
and the area so apportioned shall be included within the word &#8220;area&#8221;
as used in this section.

B. Any person whose place of business comes within the provisions of subsection
A of this section and who considers himself aggrieved by the imposition upon him
of a local license tax, may, at any time during the license year, apply for
relief to any court of record having jurisdiction in any county or city
involved, and the court shall issue against each such county or city a rule to
show cause why relief should not be granted. The rule shall be served on the
attorney for the Commonwealth for the county or on the city attorney for the
city, as the case may be. The court shall hear the case without a jury and shall
render judgment declaring the proper tax to be paid, and granting such relief as
may be proper. In any case where the court finds that the tax imposed was
excessive, no costs shall be awarded against the taxpayer, nor shall he be
liable for penalty or interest on such tax if he pays the tax before the
expiration of fifteen days after final judgment.

HISTORY: Code 1950, § 58-266.4; 1954, c. 517; 1978, c. 433; 1984, c. 675.