The provisions of this chapter shall be the sole authority for counties, cities and towns for the levying of the license taxes described herein. Except as provided herein, the governing body of every county, city and town that levies such license tax may impose the tax on the gross receipts or the Virginia taxable income of the business. Virginia taxable income shall be calculated pursuant to the provisions of § 58.1-322 or 58.1-402, whichever is applicable to the business. Throughout this chapter, except in § 58.1-3731, wherever the term "gross receipts" is used, the term "Virginia taxable income" shall be substituted whenever a county, city or town selects it as the base on which to levy the license tax.
Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968, c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc. 521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570; 1980, cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983, c. 554; 1984, cc. 247, 675, 695; 2011, c. 685.
Notes of Decisions
Dulles Duty Free, LLC v. Cnty. of Loudoun, 803 S.E.2d 54 (Va. 2017).
· cites it 4× “Code § 58.1-3702 permits "the governing body of every county, city and town" to impose a "tax on the gross receipts or the Virginia taxable income of the business.”
City of Lynchburg v. ENGLISH CONST., 675 S.E.2d 197 (Va. 2009).
· cites it 2× “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).”
Ford Motor Credit v. Chesterfield Cnty., 707 S.E.2d 311 (Va. 2011).
· cites it 4× “MATERIAL FACTS AND PROCEEDINGS Pursuant to Code §§ 58.1-3702 and 3703(A), and Chesterfield County Code § 6-4, the County levied BPOL taxes against FMCC in the amounts of $327,137.”
Coxcom, LLC v. Fairfax Cnty. (Va. 2022).
· cites it 2× “ITFA’S grandfather clause allows a tax on internet access services if the tax was authorized by statute – the parties stipulated that it was, based on Code § 58.1-3702 – and a provider of Internet access services had a reasonable opportunity to know, by virtue of a rule or other…”
Nielsen Co. v. Bd. of Arlington Cnty., 767 S.E.2d 1 (Va. 2015).
· cites it 2× “Establishing The Pool Of Taxable Gross Receipts The local governing body's ability to levy, assess, and collect BPOL Taxes is limited solely to the authority set forth in Chapter 37 of Title 58.”
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