Va. Code » Title 58.1. Taxation » Subtitle III. Local Taxes » Chapter 37. License Taxes
Virginia Code

Va. Code Ann. § 58.1-3700 (2026)

License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes; license revocation

✓ current as of May 2026
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A. Whenever a license is required by ordinance adopted pursuant to this chapter and whenever the local governing body shall impose a license fee or levy a license tax on any business, employment or profession, it shall be unlawful to engage in such business, employment or profession without first obtaining the required license. The governing body of any county, city, or town may require that no business license under this chapter shall be issued until the applicant has produced satisfactory evidence that all delinquent business license, real estate, personal property, meals, transient occupancy, severance and admissions taxes owed by the business to the county, city or town have been paid which have been properly assessed against the applicant by the county, city or town.

B. Any person who engages in a business without obtaining a required local license, or after being refused a license, shall not be relieved of the tax imposed by the ordinance.

C. The governing body of any locality shall revoke a business license issued under this chapter if a licensee has repeatedly violated any provisions of the Cannabis Control Act (§ 4.1-600 et seq.) by, without displaying a decal as required pursuant to § 4.1-1106.1, engaging in the illegal sale of marijuana or marijuana products on the licensed premises of an establishment or marketing or labeling products as marijuana or marijuana products.

Code 1950, § 58-239; 1984, c. 675; 1991, c. 267; 1993, cc. 93, 934; 1996, cc. 715, 720; 2012, cc. 304, 318; 2026, c. 1016.

Notes of Decisions
Cited in 4 cases, 1992–2015 · leading case: City of Lynchburg v. ENGLISH CONST., 675 S.E.2d 197 (Va. 2009).
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City of Lynchburg v. ENGLISH CONST., 675 S.E.2d 197 (Va. 2009). “1 of the Code of Virginia (§§ 58.1-3700 through -3735). Code § 58.1-3702 provides: "The provisions of this chapter shall be the sole authority for counties, cities and towns for the levying of the license taxes described herein" (emphasis added).”
Webb v. Isaacson (In re Isaacson), 478 B.R. 763 (Bankr. E.D. Va. 2012). “The interplay between professional licensure of contractors and the issuance of a business license by a locality is described in the Virginia Code as follows: Any contractor applying for or renewing a business license in any locality in accordance with Chapter 37 (§ 58.1-3700 et…”
Nielsen Co. v. Bd. of Arlington Cnty., 767 S.E.2d 1 (Va. 2015). · cites it 4× “" Code §§ 58.1-3700; 58.1-3703(A); see also Code 9 § 58.”
Vaughn Realty of Front Royal, Inc. v. Town of Front Royal, 29 Va. Cir. 135 (Warren Cir. Ct. 1992). · cites it 2× “*136 The Town of Front Royal, Virginia, hereinafter “the Town,” is a municipal corporation and has in force a business license tax ordinance enacted pursuant to Virginia Code § 58.1-3700, et seq., and Vaughn Realty paid the applicable business license tax of $2,066.”
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