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 Alleghany County
 Code of Ordinances
 Chapter 38. LICENSES

  § 38-9. License fee and tax.  

Latest version.

  • Every person or business subject to licensure under the chapter shall be assessed and required to pay annually:

    (1)

    A fee for the issuance of such license in the amount of $15.00; and

    (2)

    In addition to the license fee specified in subsection (1) of this section and except as may be otherwise provided in Code of Virginia, §§ 58.1-3712, 58.1-3712.1 and 58.1-3713, every such person or business shall be assessed and required to pay annually a license tax on all the gross receipts of such person or business includable as provided in this chapter at a rate as follows for the class of enterprise listed or a flat rate license tax as follows:

    a.

    For contractors and persons constructing for their own account for sale, $0.08 per $100.00 of gross receipts;

    b.

    For retailers, $0.10 per $100.00 of gross receipts;

    c.

    For financial, real estate and professional services, $0.29 per $100.00 of gross receipts;

    d.

    For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this chapter or otherwise by law, $0.18 per $100.00 of gross receipts;

    e.

    For wholesalers, $0.05 per $100.00 of purchases;

    f.

    For carnivals, circuses and speedways, $150.00 for each performance held in this jurisdiction;

    g.

    For fortunetellers, clairvoyants and practitioners of palmistry, $500.00 per year;

    h.

    For massage parlors, $0.18 per $100.00 of gross receipts;

    i.

    For itinerant merchants or peddlers, $10.00 per day, not to exceed $500.00 per year;

    j.

    For photographers, $15.00 per year;

    k.

    For permanent coliseums, arenas or auditoriums having a maximum capacity in excess of 10,000 persons, open to the public, $500.00 per year;

    l.

    For savings institutions and state-chartered credit unions, $50.00 per year; and

    m.

    For direct sellers as defined in Code of Virginia, § 58.1-3719.1 with total annual sales in excess of $4,000.00, $0.10 per $100.00 of total annual retail sales or $0.05 per $100.00 of total annual wholesale sales, whichever is applicable.

    n.

    Telephone and telegraph companies. Every person engaged in the business of providing telephone and telegraph communications in the county shall pay for the privilege an annual license tax equal to one-half of one percent of the gross receipts, as defined in this chapter, during the next preceding year from business accruing to such person from such business in the county; provided, however, charges for long distance telephone calls shall not be considered receipts of business in the county.

    o.

    Water or sewer, heat, light, power, and gas companies. Every person furnishing water and sewer, heat, light, power and gas for domestic, commercial and industrial consumption in the county shall pay for the privilege an annual license tax equal to one-half of one percent of the gross receipts, as defined in this chapter, of such business derived from within the county during the next preceding year, calendar or fiscal year, excluding such services furnished to federal, state and local public authorities and offices and agencies thereof and excluding such service furnished to other electric utilities for resale.

    (Ord. No. O-96-5, § I, 12-3-96; Ord. No. O-12-2, 3-20-12)

    State Law reference— Limitation on rate of license taxes, Code of Virginia, § 58.1-3706.

(Ord. No. O-96-5, § I, 12-3-96; Ord. No. O-12-2, 3-20-12)

State law reference

Limitation on rate of license taxes, Code of Virginia, § 58.1-3706.