                                 CODE OF VIRGINIA

PHOTOGRAPHERS WITH NO REGULARLY ESTABLISHED PLACE OF BUSINESS IN THE
COMMONWEALTH; RATE LIMITATIONS (§ 58.1-3727)

For the purpose of license taxation pursuant to § 58.1-3703, the term
&#8220;photographer&#8221; shall mean any person, partnership or corporation
having no regularly established place of business in the Commonwealth who
provides services consisting of the taking of pictures or the making of
pictorial reproductions in the Commonwealth. The term shall also include every
employee, agent or canvasser for such photographer. Nothing in this section
shall apply to (i) amateur photographers who expose, develop and finish their
own work and who do not receive compensation for such work or receive
compensation for performing any of the processes of photography; (ii)
coin-operated photography machines; or (iii) photographers providing service in
the course of their employment by newspapers, magazines or television stations.
		The license tax levied on photographers by a county, city or town with a
population of 2,000 or less shall not exceed ten dollars per year. In a county,
city or town with a population greater than 2,000 the tax shall not exceed
thirty dollars per year.

HISTORY: Code 1950, § 58-393.1; 1958, c. 527; 1972, c. 345; 1982, c. 633; 1984,
c. 675.