                                 CODE OF VIRGINIA

LICENSE REQUIREMENTS FOR MOBILE FOOD UNITS (§ 58.1-3715.1)

A. For purposes of this section, unless the context requires a different
meaning:
			&#8220;Mobile food unit&#8221; means a restaurant that is mounted on wheels
and readily moveable from place to place at all times during operation.
			&#8220;New business&#8221; means a business that locates for the first time
to do business in a locality. A business shall not be deemed to be a new
business based on a merger, acquisition, similar business combination, name
change, or change to its business form.

B. If the owner of a new business that operates a mobile food unit pays the
license tax required by the locality in which the mobile food unit is
registered, such owner shall not be required to pay any further license tax
imposed by any other locality for conducting business from such mobile food unit
in the confines of such other locality. The exemption from paying the license
tax in other localities shall expire two years after the payment of the initial
license tax in the locality in which the mobile food unit is registered, and
during the two-year period, the owner shall be entitled to exempt up to three
mobile food units from license taxation in other localities.

C. The owner of a mobile food unit shall be required to register with the
commissioner of the revenue or director of finance in any locality in which he
conducts business from such mobile food unit, regardless of whether the owner is
exempt from paying license tax in the locality pursuant to the provisions of
this section.

HISTORY: 2019, c. 791.