CHAPTER 840
Business, Professional and Occupational License Tax
   EDITOR'S NOTE:  Chapter 840 was re-enacted in its entirety by Ordinance 96-08, passed October 16, 1996.
840.01   Definitions.
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.
   CROSS REFERENCES
   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