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EDITOR'S NOTE: Chapter 840 was re-enacted in its entirety by Ordinance 96-08, passed October 16, 1996.
840.02 Application of chapter; interpretation.
840.03 Licensing generally.
840.035 Licensing for special events.
840.04 Payment of tax; penalty for failure to file and pay when due.
840.05 Situs of gross receipts.
840.06 Extensions; limitations.
840.07 Administrative appeals of local license tax.
840.075 Judicial review of determination of Tax Commissioner.
840.08 Local tax rulings.
840.09 Recordkeeping; audits.
840.10 Prohibited tax basis.
840.11 Exclusions; deductions.
840.12 Compliance required.
840.13 Declaration required; exemptions; fee.
840.14 Calculation of tax.
Authority to impose - see Code of Va. § 58.1-3703 et seq.
Commissioner of the Revenue - see ADM. Ch. 222
Treasurer - see ADM. Ch. 224
Payment of taxes by credit card - see ADM. 224.01
Exemptions from penalty and interest - see B.R. & T. 864.01
Erroneously assessed levies - see B.R. & T. 864.02