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City of Fredericksburg, VA
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Code of Ordinances
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Chapter 70 Taxation
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ARTICLE VIII License Taxes
ARTICLE VIII
License Taxes
DIVISION 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)
DIVISION 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)
DIVISION 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)