58.1-3716 - Wholesale merchants. - Virginia Statutes

§ 58.1-3716. Wholesale merchants.

No county, city or town shall impose a license tax on wholesale merchants atan aggregate rate in excess of 5 cents per $100 of purchases except in thosecounties, cities or towns where the local rate in effect on January 1, 1964was in excess of such rate, in which case such localities are herebyprohibited from increasing such rate as in effect on January 1, 1964.

(Code 1950, § 58-441.49; 1966, c. 151; 1982, c. 555; 1984, cc. 675, 695.)