Current through Register Vol. 41, No. 3, September 23, 2024
A. Section 58.1-3703C of the Code of Virginia
prohibits local taxation of certain privileges that would otherwise be taxable.
Those privileges are detailed in § 58.1-3703C of the Code of Virginia.
Localities may not impose a license tax or fee on certain persons and
privileges that include, but are not limited to, the following:
1. Certain public service corporations and
motor carriers, common carriers, and other carriers of passengers or property
formerly certified by the Interstate Commerce Commission or presently
registered for insurance purposes with the Surface Transportation Board of the
United States Department of Transportation, Federal Highway
Administration;
2. The privilege of
selling farm or domestic products or nursery products, or the planting of
nursery products, as an incident to the sale thereof, outside of the regular
market houses and sheds of such county, city or town, provided such products
are grown or produced by the person offering them for sale;
3. The privilege of printing or publishing
any newspaper, magazine, newsletter or other publication issued daily or
regularly at average intervals not exceeding three months, provided the
publication's subscription sales are exempt from state sales tax, or the
privilege or right of operating or conducting any radio or television
broadcasting station or service;
4.
Manufacturers for the privilege of manufacturing and selling goods, wares and
merchandise at wholesale at the place of manufacture;
5. Persons severing minerals from the earth
for the privilege of selling the severed mineral at wholesale at the place of
severance, except as provided in §§ 58.1-3712 and 58.1-3713 of the
Code of Virginia;
6. A wholesaler
for the privilege of selling goods, wares and merchandise to other persons for
resale unless such wholesaler has a definite place of business or store in such
county, city or town;
7. The
privilege of renting, as the owner of such property, real property (except in
certain grandfathered localities) other than hotels, motels, motor lodges, auto
courts, tourist courts, travel trailer parks, lodging houses, rooming houses
and boardinghouses;
8. Certain
transactions of an entity that is a member of an affiliated group of entities
with other members of the same affiliated group (See
23VAC10-500-10 and
23VAC10-500-50);
9. Any insurance company subject to taxation
under Chapter 25 (§ 58.1-2500 et seq.) of Title 58.1 of the Code of
Virginia or on any agent of such company;
10. Any bank or trust company subject to
taxation under Chapter 12 (§ 58.1-1200 et seq.) of Title 58.1 of the Code
of Virginia;
11. Certain nonprofit
and charitable nonprofit organizations, which are defined separately in
23VAC10-500-10. As the kinds and
sources of funds flowing to either nonprofit or charitable nonprofit
organizations are different for purposes of the exemption from the BPOL
tax;
12. Any venture capital fund
or other investment fund, except commissions and fees of such funds;
13. On total assessments paid by condominium
unit owners for common expenses; and
14. On or measured by receipts of a
qualifying transportation facility directly or indirectly owned or title to
which is held by the Commonwealth or any political subdivision thereof or by
the United States as described in § 58.1-3606.1 of the Code of Virginia
and developed and/or operated pursuant to a concession under the Public-Private
Transportation Act of 1995 (§ 56-556 et seq. of the Code of Virginia) or
similar federal law.
B.
See also, e.g., §§ 58.1-3703B, 58.1-3712 through 58.1-3713.4,
58.1-3717 through 58.1-3721, and 58.1-3724 through 58.1-3730 of the Code of
Virginia, which discuss specific types of businesses that are exempt from the
local license tax. See also §§ 58.1-3714, 58.1-3715, and 58.1-3716 of
the Code of Virginia. Also § 58.1-3731 of the Code of Virginia discusses
BPOL taxes on specific types of public service companies.
§ 58.1-3701 of the Code of
Virginia.
