58.1-3727 - Photographers with no regularly established place of business in the Commonwealth; rate limitations. - Virginia Statutes

§ 58.1-3727. Photographers with no regularly established place of business inthe Commonwealth; rate limitations.

For the purpose of license taxation pursuant to § 58.1-3703, the term"photographer" shall mean any person, partnership or corporation having noregularly established place of business in the Commonwealth who providesservices consisting of the taking of pictures or the making of pictorialreproductions in the Commonwealth. The term shall also include everyemployee, agent or canvasser for such photographer. Nothing in this sectionshall apply to (i) amateur photographers who expose, develop and finish theirown work and who do not receive compensation for such work or receivecompensation for performing any of the processes of photography; (ii)coin-operated photography machines; or (iii) photographers providing servicein the course of their employment by newspapers, magazines or televisionstations.

The license tax levied on photographers by a county, city or town with apopulation of 2,000 or less shall not exceed ten dollars per year. In acounty, city or town with a population greater than 2,000 the tax shall notexceed thirty dollars per year.

(Code 1950, § 58-393.1; 1958, c. 527; 1972, c. 345; 1982, c. 633; 1984, c.675.)