This subchapter is enacted pursuant to the authority granted in VA Code, §§ 58.1-3700 et seq., as amended. To that end it is intended that the guidelines promulgated by the State Department of Taxation, pursuant to VA Code, § 58.1-3701, for the purpose of defining and explaining the separate tax categories, govern in administering the taxes imposed in this subchapter.
(1997 Code, § 18-31) (Ord. passed 5-31-1983)
Charter reference:
Statutory reference:
Licenses, permits and fees, see VA Code, § 15.2-1125
Local license taxes, see VA Code, §§ 58.1-3700 et seq.
Municipal franchises, see VA Code, §§ 15.2-2100 et seq.