Bulletin Number
VTB 82-14
Tax Type
BPOL Tax
Description
Carnivals, circuses and speedways; itinerant merchants or peddlers; permanent coliseums, arenas or auditoriums; savings and loan associations; photographers
Topic
Local Taxes Discussion
Date Issued
06-15-1982
S. B. 69, enacted by the 1982 Session of the General Assembly, amends § 58-266.1 of the Code of Virginia in regard to the local licensing of a) carnivals, circuses and speedways, b) itinerant merchants or peddlers, c) permanent coliseums, arenas or auditoriums, d) savings and loan associations, and e) photographers. These amendments are effective January 1, 1983.
Currently, the counties, cities or towns may license carnivals, circuses and speedways. The new statute, § 58-266.7, sets forth certain regulatory requirements relating to the local licensing of the carnivals, circuses and speedways and the exhibitors and operators of the same.
The local license on certain itinerant merchants or peddlers is currently limited to $50. § 58-266.8, as enacted by the 1982 Session of the General Assembly, sets forth certain regulatory requirements and limitations for the counties, cities or towns relating to the itinerant merchants or peddlers.
The state license on permanent public coliseums, arenas or auditoriums with a maximum seating capacity in excess of 10,000 persons was repealed by the 1982 Session of the General Assembly. The limitations and licenses relating to the permanent coliseums, arenas or auditoriums are transferred to the local authority by § 58-266.9. Under the new statute, the governing body of any county, city or town may levy a tax no greater than $1,000 if the coliseum, arena or auditorium is not owned by a political subdivision of the Commonwealth. The license is in lieu of any or all licenses required for exhibitions, performances or events occurring within the coliseum, arena or auditorium. The current license exemption continues for the exhibitions, performances or events occurring in a coliseum, arena or auditorium with a maximum seating capacity in excess of 10,000 persons and which is owned by a political subdivision of the Commonwealth.
Currently, counties, cities and towns may impose local license taxes on savings and loan associations. The local limitations relating to the savings and loan association license were based on the state revenue license. The state license was repealed effective January 1, 1983. § 58-266.10 authorizes the local license tax on savings and loan associations and continues the current limitations.
S. B. 69 amends § 58-393.1 by providing to the counties, cities or towns the current state provisions relating to photographers with no regularly established place of business in this state; however, the revenue license rate is limited to $10 in a country, city or town with under 2,000 inhabitants and $30 in a locality with more than 2,000 inhabitants.
H. B. 299, enacted by the 1982 Session of the General Assembly, amends § 58-266.1 of the Code of Virginia in regard to local licensing of commission merchants.
Under the amended law, any person engaged in the business of selling merchandise on commission by sample, circular, or catalogue for a regularly established retailer, who has no stock or inventory under his control, shall be classified for local license purposes as a commission merchant, even though he has floor samples belonging to his principal held for demonstration or sale. The effective date of the bill is July 1, 1982.
The 1982 Session of the General Assembly enacted H. B. 467 which also amends § 58-266.1 by providing that gross receipts for local business, professional and occupational license tax purposes, shall exclude any amount paid to the United States, the Commonwealth, or any county, city or town for any federal or state excise taxes on motor fuels. The effective date of the bill is July 1, 1982.
H. B. 569, of the 1982 Session of the General Assembly amends § 58-266.1 by prohibiting a locality from imposing a local business, professional and occupational license tax on a person engaged in mining and selling minerals at wholesale at the place of severance. The business of severing coal or gases from the earth remains subject to the local severance tax and local coal road improvement tax imposed by §§ 58-266.1:1 and 58:266.1:2 respectively. The effective date of the bill is July 1, 1982.
H. B. 662, enacted by the 1982 Session of the General Assembly, rewrites Code §§ 58-266.1(11) and (12) relating to coin machines and operators. The rewritten sections define "amusement machine' as any coin-operated machine not listed in § 58-359; restate the current limitation on the local operator's license for coin-operated machines; set out the local gross receipts tax on receipts from coin-operated amusement machines; and set out the current local prohibition relating to imposition of a license tax on each vending machine. Localities may continue to impose a local business license based on gross receipts from machines vending merchandise or stamps at the same rate as other retail sales. This bill is effective July 1, 1982.
The 1982 Session of the General Assembly enacted H. B. 871 which allows vehicle dealers, who are subject to a county, city or town license tax measured by gross receipts, to separately state the amount of such dealer license tax applicable to each sale of a motor vehicle and to add such tax to the sales price of the motor vehicle. The bill also provides that any county, city or town may by ordinance provide for the quarterly collection of the gross receipts tax on motor vehicle dealers who separately state the tax on each vehicle. This bill is effective July 1, 1982.
Tax Bulletins