Richmond |
Code of Ordinances |
Chapter 26. TAXATION |
Article XV. LICENSE TAXES |
Division 2. SCHEDULE AND GENERAL REGULATIONS APPLICABLE TO CERTAIN BUSINESSES |
§ 26-969. Same—Retail consignment.
Every person who is engaged in the business of a retail consignment merchant, as defined in Section 26-872, shall obtain a license for the privilege of doing business in the City and shall pay a license fee as set forth in Appendix A to this Code or a license tax equal to $0.20 per $100.00 of the gross receipts, as defined in Section 26-872, as provided in Section 26-871.
(Code 1993, § 27-408; Code 2004, § 98-741)
State Law reference— Limitations on license tax on retail sales, Code of Virginia, § 58.1-3706.
(Code 1993, § 27-408; Code 2004, § 98-741)
State law reference
Limitations on license tax on retail sales, Code of Virginia, § 58.1-3706.