Virginia Code
Va. Code Ann. § 58.1-3705 (2026)
License tax shall be uniform
✓ current as of May 2026
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Whenever any county, city or town levies a license tax, the basis for such tax, whether it be gross receipts or otherwise, shall be the same for all persons engaged in the same business, trade, occupation or calling.
Code 1950, § 58-266.5; 1956, c. 449; 1962, c. 278; 1972, c. 601; 1974, c. 386; 1984, c. 675.
Notes of Decisions
Cited in 1
case, 2015–2015 · leading case: Nielsen Co. v. Bd. of Arlington Cnty., 767 S.E.2d 1 (Va. 2015).
Nielsen Co. v. Bd. of Arlington Cnty., 767 S.E.2d 1 (Va. 2015). “The General Assembly set forth the following "[g]eneral rule" for determining what constitutes the pool of a business's taxable gross receipts upon which the BPOL Tax may be levied: Whenever the [BPOL Tax is] imposed [and] measured by gross receipts, the gross receipts included…”
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