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11-12-33 |
Ch. 11 — TAXATION |
License Taxes |
Judgment Against Collector |
If a sheriff or collector fail to pay as required by the preceding section, the auditor within three months after such failure may file in the clerk's office of… |
Proofed
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11-12-34 |
Ch. 11 — TAXATION |
License Taxes |
Setting Aside or Revision of Such Judgment |
But any person aggrieved by such judgment may, within one year after it is entered, upon notice to the auditor, apply to such court to set the judgment aside an… |
Proofed
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11-12-35 |
Ch. 11 — TAXATION |
License Taxes |
Liability of Sureties; Motion Against Collector ; Interest |
The right of the State to proceed by motion or otherwise against the sureties of any sheriff or collector shall not be impaired or affected by anything containe… |
Proofed
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11-12-36 |
Ch. 11 — TAXATION |
License Taxes |
Duties of Prosecuting Attorneys Under Article |
In addition to the general duties of the prosecuting attorney in each county, he shall, upon his own motion or upon the application of any revenue officer, inst… |
Proofed
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11-12-37 |
Ch. 11 — TAXATION |
License Taxes |
Article Remedial |
The foregoing provisions of this article shall in all cases be construed as remedial and not penal. |
Proofed
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11-12-38 |
Ch. 11 — TAXATION |
License Taxes |
Goods Sold by Auction |
Any person or persons offering for sale, or furnishing for sale, by auction; any goods or merchandise, not as its sessed for the purpose of taxation in any coun… |
Proofed
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11-12-39 |
Ch. 11 — TAXATION |
License Taxes |
Hotel, Eating House or Restaurant |
On every license to keep or maintain a hotel or tavern, where rooms are kept or maintained for transient guests, the charge for which is by the day or night, th… |
Proofed
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11-12-40 |
Ch. 11 — TAXATION |
License Taxes |
Brokers |
On every license to practice the business of stockbroker, or other broker (other than that of a pawnbroker) by buying or selling, for others, stocks, securities… |
Proofed
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11-12-41 |
Ch. 11 — TAXATION |
License Taxes |
Retail Dealers in Tobacco |
On every license to sell at retail cigarettes, cigarette paper or wrappers, cigars, tobacco, snuff and other preparations of tobacco, ten dollars; to sell at re… |
Proofed
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11-12-42 |
Ch. 11 — TAXATION |
License Taxes |
Druggists |
On every license to carry on the business of a druggist two dollars in addition to all other taxes. |
Proofed
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11-12-43 |
Ch. 11 — TAXATION |
License Taxes |
Bowling Alleys |
On every license to keep a bowling alley for public use or resort where any charge is made for the use of the same, forty dollars; but if more than one be kept … |
Proofed
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11-12-44 |
Ch. 11 — TAXATION |
License Taxes |
Billiard or Pool Tables |
On every license to keep a billiard table or pool table, or table of like kind, for public use or resort, where any charge is made for the use of same, fifty do… |
Proofed
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11-12-45 |
Ch. 11 — TAXATION |
License Taxes |
Junk Dealers and Their Agents |
On every resident license to buy junk or carry on the business of a junk dealer or itinerant purchaser of junk, twenty-five dollars; on every agent, solicitor, … |
Proofed
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11-12-46 |
Ch. 11 — TAXATION |
License Taxes |
Trading Stamps |
On every license to sell merchants trading stamps, premium stamps, or stamps or certificates of like nature or character, or to undertake with merchants to rede… |
Proofed
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11-12-47 |
Ch. 11 — TAXATION |
License Taxes |
House Boats |
On every license to maintain or occupy a house boat, or like structure or vessel, ten dollars. |
Proofed
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11-12-48 |
Ch. 11 — TAXATION |
License Taxes |
Slot Machines |
On every license maintain a penny slot machine or other automatic device which is not a gambling device under section one, article ten, chapter sixty-on of this… |
Proofed
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11-12-49 |
Ch. 11 — TAXATION |
License Taxes |
Taxicab Stand; Merry-go-Round and Other Amusement Devices |
On every license to keep or maintain a taxicab stand or any place of like kind or character, the sum of ten dollars. On every license to operate a roller coast… |
Proofed
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11-12-50 |
Ch. 11 — TAXATION |
License Taxes |
Weapons |
On every license to sell pistols, revolvers, dirks, slung shots, billies, bow knives, metallic or other false knuckles, or other weapons of like kind, ten dolla… |
Proofed
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11-12-51 |
Ch. 11 — TAXATION |
License Taxes |
Private Banker or Money Broker |
On every license to carry on the business of money broker or private banker, twenty-five dollars. The term money broker or private banker shall include every pe… |
Proofed
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11-12-52 |
Ch. 11 — TAXATION |
License Taxes |
Bagatelle Tables |
On every license to keep a bagatelle table, or table of like kind, for public use or resort, twenty-five dollars; but if more than one be kept in one house, by … |
Proofed
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11-12-53 |
Ch. 11 — TAXATION |
License Taxes |
Skating Rink; Park; Fortune Teller; Labor Agency |
On every license to keep a roller skating rink for public use or resort in a city or town with a population of ten thousand or more, one hundred dollars; in a c… |
Proofed
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11-12-54 |
Ch. 11 — TAXATION |
License Taxes |
Auctioneers |
On every license to act as auctioneer, five dollars; and, if any auctioneer act as such in a town, an additional tax of two dollars for every thousand of the po… |
Proofed
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11-12-55 |
Ch. 11 — TAXATION |
License Taxes |
Pawnbrokers |
On every license to practice the business of pawnbroker, one hundred dollars. |
Proofed
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11-12-56 |
Ch. 11 — TAXATION |
License Taxes |
Sale of Patent Rights; Collection Agencies |
On every license to sell or barter patent rights, ten dollars; on every license to carry on or practice the business of a collection agency, ten dollars. |
Proofed
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11-12-57 |
Ch. 11 — TAXATION |
License Taxes |
Hawkers and Peddlers |
On every license to act as a hawker or peddler, if the person licensed travel without a horse or vehicle, fifty dollars; if he travel with one horse, with or wi… |
Proofed
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11-12-58 |
Ch. 11 — TAXATION |
License Taxes |
Sale of Sewing Machines, Stoves, Organs, Lightning Rods or Books |
On every license to sell sewing machines, stoves or ranges, if the salesman thereof travel with or without a vehicle, ten dollars; on every license to sell orga… |
Proofed
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11-12-59 |
Ch. 11 — TAXATION |
License Taxes |
Shooting Galleries |
On every license to keep a shooting gallery for public use or resort, twenty-five dollars. |
Proofed
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11-12-60 |
Ch. 11 — TAXATION |
License Taxes |
Theatres and Theatrical Performances |
The state tax on every license for a theatrical performance shall be ten dollars for one week, and no such license shall be issued for less than one week. But i… |
Proofed
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11-12-61 |
Ch. 11 — TAXATION |
License Taxes |
Tax on Show Boats |
The state tax on every license for a theatrical or other performance, when such performance is confined exclusively to show boats plying the navigable streams o… |
Proofed
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11-12-62 |
Ch. 11 — TAXATION |
License Taxes |
Entertainments Exempted |
The provisions of this article shall not apply to literary, dramatic, musical or benevolent societies, where they do not give exhibitions outside of their own c… |
Proofed
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11-12-63 |
Ch. 11 — TAXATION |
License Taxes |
Circuses and Other Public Shows |
The state tax on every license to exhibit a circus or menagerie, or a circus and menagerie combined or wild west show, in cities or towns of a population of thi… |
Proofed
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11-12-64 |
Ch. 11 — TAXATION |
License Taxes |
Soft Drinks |
The state tax on every wholesaler, distributor, or manufacturer engaging in the manufacturing, preparing, mixing, compounding, selling or distributing any and a… |
Proofed
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11-12-65 |
Ch. 11 — TAXATION |
License Taxes |
Penalty and Tax Where Business Conducted Without License |
If any person shall conduct any business or occupation, or exercise any right or privilege without the license required by law therefor, he shall, in addition t… |
Proofed
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11-12-66 |
Ch. 11 — TAXATION |
License Taxes |
Tax on Corporations Holding Land |
Every corporation, including railroad and other corporations, holding more than ten thousand acres of land in this State, shall pay an annual tax of five cents … |
Proofed
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11-12-67 |
Ch. 11 — TAXATION |
License Taxes |
Tax on Charters; Classification of Corporations |
For convenience in classification for prescribing and assessing license tax on charters or certificates of incorporation, corporations are divided into two clas… |
Proofed
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11-12-68 |
Ch. 11 — TAXATION |
License Taxes |
Relief From Assessment of Corporation License Tax |
Any corporation feeling aggrieved at the assessment of its license tax by the auditor, under the provisions of this article, may apply to the board of public wo… |
Proofed
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11-12-69 |
Ch. 11 — TAXATION |
License Taxes |
Amount of License Tax on Domestic Corporations |
Every domestic corporation shall pay an annual license tax on its charter for the fiscal year beginning on the first day of July of each year, based on its auth… |
Proofed
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11-12-70 |
Ch. 11 — TAXATION |
License Taxes |
Assessment and Collection of Tax on Domestic Corporations |
When application is made to the secretary of state for a certificate of incorporation, it shall be his duty to make the assessment and collect the license tax f… |
Proofed
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11-12-71 |
Ch. 11 — TAXATION |
License Taxes |
License Tax on Foreign Corporations |
Every foreign corporation holding property or doing business in this State shall make report to the auditor annually in the third month preceding the beginning … |
Proofed
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11-12-72 |
Ch. 11 — TAXATION |
License Taxes |
Preliminary Report by Foreign Corporations; Assessment; Collection of Taxes |
Every foreign corporation at the time of its application for the certificate mentioned in section seventy-nine, article one of chapter thirty-one of this Code, … |
Proofed
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11-12-73 |
Ch. 11 — TAXATION |
License Taxes |
Annual Fee of Auditor as Attorney in Fact |
Every foreign corporation, and every domestic corporation whose principal place of business or chief works is located without this State, shall pay an annual fe… |
Proofed
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11-12-74 |
Ch. 11 — TAXATION |
License Taxes |
Notice to Corporations Taxable; Statement on Payment; Tax as Lien |
It shall be the duty of the auditor, between the fifteenth day of the third month next preceding the first day of the license tax year and the fifteenth day of … |
Proofed
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11-12-75 |
Ch. 11 — TAXATION |
License Taxes |
List of Delinquent Corporations |
The auditor shall, between the first and fifteenth day of the second month of the license tax year in every year, publish in some daily newspaper of general cir… |
Proofed
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11-12-76 |
Ch. 11 — TAXATION |
License Taxes |
Investigation of Corporation Delinquencies |
The auditor, with the approval of the governor, may appoint agents to investigate all violations of the provisions of this article concerning license taxes on c… |
Proofed
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11-12-77 |
Ch. 11 — TAXATION |
License Taxes |
Suit to Enforce Payment of Corporation License Tax |
Within thirty days after such first day of the fifth month of the license tax year the auditor shall certify to the governor and the secretary of state a list o… |
Proofed
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11-12-78 |
Ch. 11 — TAXATION |
License Taxes |
Process in Such Suit; Record of Forfeiture, Revocation or Dissolution |
In any such suit or proceeding process shall be served in the manner provided by law. The attorney general may cause a copy of any order of publication to be ma… |
Unreviewed
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11-12-79 |
Ch. 11 — TAXATION |
License Taxes |
Corporations Exempt From License Tax |
Nothing in this article shall be construed as imposing a license tax on corporations chartered strictly for educational, literary, agricultural, scientific, rel… |
Proofed
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11-12-80 |
Ch. 11 — TAXATION |
License Taxes |
Monthly Report by Secretary of State to Auditor as to Corporations |
The secretary of state shall within twenty days after the close of each month make a report to the auditor for the preceding month, in which he shall set out th… |
Proofed
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11-12-81 |
Ch. 11 — TAXATION |
License Taxes |
Classification of Telegraph, Telephone, and Express Companies |
Every telegraph, telephone or express company having its principal place of business in this State and incorporated by an act of the general assembly of Virgini… |
Proofed
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11-12-82 |
Ch. 11 — TAXATION |
License Taxes |
Return to Auditor by Foreign Telegraph, Telephone and Express Companies |
Every foreign. telegraph, telephone and express company doing business in this State, or the agent or agents thereof, shall annually make returns to the auditor… |
Proofed
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