Richmond |
Code of Ordinances |
Chapter 26. TAXATION |
Article XV. LICENSE TAXES |
Division 2. SCHEDULE AND GENERAL REGULATIONS APPLICABLE TO CERTAIN BUSINESSES |
§ 26-974. Same—Wholesale electric turbine manufacturers.
Every person engaged in the business of the manufacture of electric turbines who sells at a definite place or store, other than the place of manufacture, to institutional, commercial or industrial users 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 $0.02 per $100.00 of purchases made by such person throughout the then-next-preceding license year and as provided in Section 26-871.
(Code 1993, § 27-413; Code 2004, § 98-746)
State Law reference— Limitations on license tax on wholesale merchants, Code of Virginia, § 58.1-3716.
(Code 1993, § 27-413; Code 2004, § 98-746)
State law reference
Limitations on license tax on wholesale merchants, Code of Virginia, § 58.1-3716.