                                 CODE OF VIRGINIA

LIMITATION ON GROSS RECEIPTS; PARI-MUTUEL WAGERING (§ 58.1-3732.1)

Gross receipts for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.)
shall not include the license and admission taxes established under §§
59.1-392 and 59.1-393, respectively, nor shall it include pari-mutuel wagering
pools as established under Article 1.1 (§ 18.2-340.15 et seq.) of Chapter 8 of
Title 18.2 or § 59.1-392.

HISTORY: 1992, c. 820; 2013, cc. 36, 350.