(A) Every person or business subject to licensure under this chapter shall be assessed and required to pay annually the license tax and fee for issuing the license set forth in this section.
(B) The annual license tax imposed shall be at the rate set forth in this section for those classes or enterprises listed in this section and shall be on all the gross receipts of such persons includable as provided in this chapter:
(1) For contractors and persons constructing for their own account for sale, $0.16 per $100 of gross receipts (VA Code §§ 58.1-3706, 58.1-3714, and 58.1-3715);
(2) For retailers, $0.20 per $100 of gross receipts (VA Code § 58.1-3706);
(3) For financial, real estate, and professional services, $0.33 per $100 of gross receipts (VA Code § 58.1-3706);
(4) For repair, personal, and business services and all other businesses and occupations not specifically listed or exempted in this chapter or otherwise by law, $0.20 per $100 of gross receipts (VA Code § 58.1-3706);
(5) For wholesalers, $0.05 per $100 of purchases (VA Code § 58.1-3716);
(6) Hotels, motels, lodging, and the like, $0.26 per $100 of gross receipts (VA Code § 58.1-3703(C)(7));
(7) For photographers, with no regularly established place of business in the state, $10 per year (VA Code § 58.1-3727); and
(8) For savings and loan associations and state-chartered credit unions, $50 per year (VA Code § 58.1-3730).
(C) Except as may be specifically otherwise provided by ordinance or other law, the fee imposed for issuing a license shall be $30 or a lesser amount as the Town Council may establish. This fee is in addition to any amount computed under the annual license tax rates set forth in this chapter.
(1998 Code, § 14-46) (Ord. O-2023-07, passed 5-16-2023)