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City of Fredericksburg, VA
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2024-07-09
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Code of Ordinances
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Chapter 70 Taxation
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ARTICLE VIII License Taxes
Charter and Related Laws
Ch CH
Charter
Ch RL
Related Laws
Code of Ordinances
Ch 1
General Provisions
Ch 2
Administration
Ch 6
Advertisements
Ch 10
Agencies, Authorities, Boards, Commissions and Committees
Ch 14
Animals
Ch 18
Buildings and Building Regulations
Ch 22
Businesses
Ch 26
Civil Emergencies
Ch 30
Elections
Ch 34
Emergency Services
Ch 38
Environment
Ch 42
Fire Prevention and Protection
Ch 46
Franchises
Ch 50
Health and Sanitation
Ch 54
Miscellaneous Offenses
Ch 58
Motor Vehicles and Traffic
Ch 59
Nuisances
Ch 62
Solid Waste
Ch 66
Streets, Sidewalks and Other Public Places
Ch 70
Taxation
Ch 70 Art VIII
License Taxes
Ch 70 Art VIII Div 1
Generally
§ 70-301
Definitions.
§ 70-302
Annual license tax levied.
§ 70-303
License requirement.
§ 70-303.1
Unlicensed businesses.
§ 70-304
Separate license required for each business and each place of business.
§ 70-304.1
Prerequisites to issuance of license; noncompliance not to eliminate liability for tax.
§ 70-305
Filing of application license.
§ 70-306
Due date; extensions.
§ 70-307
Evidence of business.
§ 70-308
Statement of purchases and receipts.
§ 70-309
Estimates of purchases and receipts.
§ 70-310
Term of license.
§ 70-311
(Reserved)
§ 70-312
Proration of license taxes.
§ 70-313
Posting of license.
§ 70-314
Transfer of license.
§ 70-315
Duties of Commissioner of the Revenue.
§ 70-316
Going out of business sales.
§ 70-317
Situs of gross receipts — General rule.
§ 70-318
Same — Method of apportionment between jurisdictions.
§ 70-319
Same — Apportionment agreements.
§ 70-320
Time limitations and extensions.
§ 70-321
Appeals and rulings.
§ 70-322
Recordkeeping and audits.
§ 70-323
Exclusions and deductions from gross receipts — Generally.
§ 70-324
Same — Specific deductions.
§ 70-325
Penalties and interest.
§ 70-326
through § 70-350. (Reserved)
Ch 70 Art VIII Div 2
Classified Business and Occupational Licenses
§ 70-351
Motor vehicle repair.
§ 70-352
Commission merchants.
§ 70-353
Construction work.
§ 70-354
Retail merchants generally.
§ 70-355
Motor vehicle dealers.
§ 70-356
Filling stations.
§ 70-357
Caterers; operators of restaurants, taverns or nightclubs.
§ 70-358
Wholesale merchants.
§ 70-359
Peddlers at wholesale.
§ 70-360
Professional and real estate services.
§ 70-361
Repair, personal, business and other services.
§ 70-362
Coin-operated machines.
§ 70-363
Renting real property located in City.
§ 70-364
through § 70-390. (Reserved)
Ch 70 Art VIII Div 3
Special License Tax Provisions
§ 70-391
Ale, beer, wine, and other malt or vinous beverages.
§ 70-392
Mixed beverage restaurant license.
§ 70-393
Savings and loan associations.
§ 70-394
Carnivals.
§ 70-395
Cigarettes and tobacco.
§ 70-396
Circuses, shows and speedways.
§ 70-397
Electric light, power and gas companies.
§ 70-398
Gasoline and other petroleum products.
§ 70-399
Junk dealers and canvassers for junk.
§ 70-400
Street merchants.
§ 70-401
Peddlers.
§ 70-402
Telephone companies.
§ 70-403
Financial services.
§ 70-404
Direct sellers.
§ 70-405
Itinerant merchants.
§ 70-406
through § 70-430. (Reserved)
Ch 72
Unified Development Ordinance
Art 72-1
General Provisions
Art 72-2
Administration
Art 72-3
Zoning Districts
Art 72-4
Use Standards
Art 72-5
Development Standards
Art 72-6
Nonconformities
Art 72-7
Enforcement
Art 72-8
Definitions and Interpretations
Apx 72-A
Form-Based Zoning Regulations
Ch 74
Utilities
Ch 78
Zoning, Planning and Development
Code Comparative Table
Ch CCT
Code Comparative Table - 1991 Code
Disposition List
Ch DL
Disposition List
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ARTICLE VIII
License Taxes
DIVISION 1
Generally
chevron_right
§ 70-301
Definitions.
chevron_right
§ 70-302
Annual license tax levied.
chevron_right
§ 70-303
License requirement.
chevron_right
§ 70-303.1
Unlicensed businesses.
chevron_right
§ 70-304
Separate license required for each business and each place of business.
chevron_right
§ 70-304.1
Prerequisites to issuance of license; noncompliance not to eliminate liability for tax.
chevron_right
§ 70-305
Filing of application license.
chevron_right
§ 70-306
Due date; extensions.
chevron_right
§ 70-307
Evidence of business.
chevron_right
§ 70-308
Statement of purchases and receipts.
chevron_right
§ 70-309
Estimates of purchases and receipts.
chevron_right
§ 70-310
Term of license.
chevron_right
§ 70-311
(Reserved)
chevron_right
§ 70-312
Proration of license taxes.
chevron_right
§ 70-313
Posting of license.
chevron_right
§ 70-314
Transfer of license.
chevron_right
§ 70-315
Duties of Commissioner of the Revenue.
chevron_right
§ 70-316
Going out of business sales.
chevron_right
§ 70-317
Situs of gross receipts — General rule.
chevron_right
§ 70-318
Same — Method of apportionment between jurisdictions.
chevron_right
§ 70-319
Same — Apportionment agreements.
chevron_right
§ 70-320
Time limitations and extensions.
chevron_right
§ 70-321
Appeals and rulings.
chevron_right
§ 70-322
Recordkeeping and audits.
chevron_right
§ 70-323
Exclusions and deductions from gross receipts — Generally.
chevron_right
§ 70-324
Same — Specific deductions.
chevron_right
§ 70-325
Penalties and interest.
chevron_right
§ 70-326
through § 70-350. (Reserved)
chevron_right
DIVISION 2
Classified Business and Occupational Licenses
chevron_right
§ 70-351
Motor vehicle repair.
chevron_right
§ 70-352
Commission merchants.
chevron_right
§ 70-353
Construction work.
chevron_right
§ 70-354
Retail merchants generally.
chevron_right
§ 70-355
Motor vehicle dealers.
chevron_right
§ 70-356
Filling stations.
chevron_right
§ 70-357
Caterers; operators of restaurants, taverns or nightclubs.
chevron_right
§ 70-358
Wholesale merchants.
chevron_right
§ 70-359
Peddlers at wholesale.
chevron_right
§ 70-360
Professional and real estate services.
chevron_right
§ 70-361
Repair, personal, business and other services.
chevron_right
§ 70-362
Coin-operated machines.
chevron_right
§ 70-363
Renting real property located in City.
chevron_right
§ 70-364
through § 70-390. (Reserved)
chevron_right
DIVISION 3
Special License Tax Provisions
chevron_right
§ 70-391
Ale, beer, wine, and other malt or vinous beverages.
chevron_right
§ 70-392
Mixed beverage restaurant license.
chevron_right
§ 70-393
Savings and loan associations.
chevron_right
§ 70-394
Carnivals.
chevron_right
§ 70-395
Cigarettes and tobacco.
chevron_right
§ 70-396
Circuses, shows and speedways.
chevron_right
§ 70-397
Electric light, power and gas companies.
chevron_right
§ 70-398
Gasoline and other petroleum products.
chevron_right
§ 70-399
Junk dealers and canvassers for junk.
chevron_right
§ 70-400
Street merchants.
chevron_right
§ 70-401
Peddlers.
chevron_right
§ 70-402
Telephone companies.
chevron_right
§ 70-403
Financial services.
chevron_right
§ 70-404
Direct sellers.
chevron_right
§ 70-405
Itinerant merchants.
chevron_right
§ 70-406
through § 70-430. (Reserved)
chevron_right