In addition to the licensure fees set forth in §§ 117-31 to 117-38, and except as may otherwise be provided in §§ 58.1-3712, 58.1-3712.1 and 58.1-37.3 of the Code of Virginia, or their successor statutes, every person or business with annual gross receipts of more than $50,000 shall be assessed and required to pay annually a license tax on all the gross receipts of such persons or businesses includable as provided in this chapter at a rate hereinafter set forth for the close of enterprise hereinafter set forth.
[Amended 5-21-2013[1]]
Subject to the limitations of § 58.1-3706, Code of Virginia, every person conducting, operating or engaging in any of the businesses, trades or occupations defined in § 117-2 of this chapter as "personal services" shall pay an annual license tax equal to 27/100 of 1% of his gross receipts, as defined in this chapter, in such business, trade or occupation for the preceding calendar year.
[1]
Editor's Note: This ordinance also provided for an effective
date of 1-1-2014.
[Amended 5-21-2013[1]]
Subject to the limitations of § 58.1-3706, Code of Virginia, every person conducting, operating or engaging in any of the businesses, trades or occupations as defined in § 117-2 of this chapter as a contractor shall pay an annual license tax equal to 13/100 of 1% of his gross receipts, as defined in this chapter, in such business, trade or occupation for the preceding calendar year.
[1]
Editor's Note: This ordinance also provided for an effective
date of 1-1-2014.
Any person, firm or corporation who shall engage
in the business of furnishing heat, light or power, whether by means
of electricity or gas in the County, shall pay a license tax equal
to 1/2 of 1% of the gross annual receipts accruing to such person,
firm or corporation from such business in the County; provided, however,
that there shall be deducted any sum or sums paid by such person,
firm or corporation to the County as a merchant's license tax and
license taxes, except motor vehicle license taxes.
Every incorporated telephone or telegraph company
owning or operating telephone or telegraph lines within the County
shall pay a license tax equal to 1/2 of 1% of the gross receipts of
such business accruing to such corporation from business within the
County, provided that charges for long distance telephone calls shall
not be considered receipts of business in the County.
Any person, firm or corporation who shall engage
in the business of furnishing cable television service in the County
shall pay a license tax equal to 25/100 of 1% of the gross annual
receipts accruing to such person, firm or corporation from its business
conducted in the County.
[Amended 8-17-2010]
A.
Annual license tax. Subject to the limitations of § 58.1-3706, Code of Virginia, every person conducting or engaging in any of the occupations as defined in § 117-2 of this chapter as financial services, professional services or real estate services shall pay an annual license tax equal to 41/100 of 1% of his gross receipts, as defined in this chapter, in such occupation for the preceding calendar year.
[Amended 5-21-2013[1]]
[1]
Editor's Note: This ordinance also provided for an effective
date of 1-1-2014.
B.
Limitation
on gross receipts of security brokers and dealers.
(1)
Gross
receipts of a security broker or security dealer shall not include
amounts received by the broker or dealer that arise from the sale
or purchase of a security to the extent that such amounts are paid
to an independent registered representative as a commission on any
sale or purchase of a security.
(2)
The
broker or dealer shall identify on the person’s license application
each independent registered representative to whom the excluded receipts
have been paid out and, if applicable, the jurisdictions in the commonwealth
to which the representative is subject to business license taxes.
[Amended 5-21-2013[1]]
Subject to the limitations of § 58.1-3706, Code of Virginia, every person conducting, operating or engaging in any of the businesses, trades or occupations as defined in § 117-2 of this chapter as a retailer or retail merchant shall pay an annual license tax equal to 16/100 of 1% of his gross receipts, as defined in this chapter, in such business, trade or occupation for the preceding calendar year. No such license tax shall be collected from a direct seller, as defined in Virginia Code § 58.1-3719.1, contrary to the terms of § 58.1-3719.1. The tax shall be levied only on a direct seller whose total sales exceed $4,000 per year.
[1]
Editor's Note: This ordinance also provided for an effective
date of 1-1-2014.
[Amended 5-21-2013[1]]
Every person conducting, operating or engaging
in any of the businesses, trades or occupations enumerated in this
section shall pay an annual license tax equal to 5/100 of 1% of his
gross receipts, as defined in this chapter, in such business, trade
or occupation for the preceding calendar year.
[1]
Editor's Note: This ordinance also provided for an effective
date of 1-1-2014.
