§ 26-973. Same—Wholesale consignment.

Latest version.

Every person who is engaged in the business of a wholesale 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, and as provided in Section 26-871.

(Code 1993, § 27-412; Code 2004, § 98-745)

State Law reference— Limitations on license tax on wholesale merchants, Code of Virginia, § 58.1-3716.

(Code 1993, § 27-412; Code 2004, § 98-745)

State law reference

Limitations on license tax on wholesale merchants, Code of Virginia, § 58.1-3716.

                    
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