                                 CODE OF VIRGINIA

PERSONS, ETC., ENGAGED IN MORE THAN ONE BUSINESS (§ 58.1-5)

When any person, firm or corporation is engaged in more than one business which
is made by law subject to taxation, such person, firm or corporation shall pay
the tax provided by law on each branch of his, their or its business.

HISTORY: Code 1950, § 58-23; 1984, c. 675.