Virginia § 58.1-3727 Photographers with no regularly established place of business in the Commonwealth; rate limitations

Virginia Statutes

§ 58.1-3727 — Photographers with no regularly established place of business in the Commonwealth; rate limitations

Virginia § 58.1-3727

Title 58.1TAXATION

Subtitle IIILOCAL TAXES

Ch. 37LICENSE TAXES

This text of Virginia § 58.1-3727 (Photographers with no regularly established place of business in the Commonwealth; rate limitations) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-3727 (2026).

Text

For the purpose of license taxation pursuant to § 58.1-3703, the term "photographer" shall mean any person, partnership or corporation having no regularly established place of business in the Commonwealth who provides services consisting of the taking of pictures or the making of pictorial reproductions in the Commonwealth. The term shall also include every employee, agent or canvasser for such photographer. Nothing in this section shall apply to (i) amateur photographers who expose, develop and finish their own work and who do not receive compensation for such work or receive compensation for performing any of the processes of photography;

(ii)coin-operated photography machines; or (iii) photographers providing service in the course of their employment by newspapers, magazines or televis

Free access — add to your briefcase to read the full text and ask questions with AI

For the purpose of license taxation pursuant to § 58.1-3703, the term "photographer" shall mean any person, partnership or corporation having no regularly established place of business in the Commonwealth who provides services consisting of the taking of pictures or the making of pictorial reproductions in the Commonwealth. The term shall also include every employee, agent or canvasser for such photographer. Nothing in this section shall apply to (i) amateur photographers who expose, develop and finish their own work and who do not receive compensation for such work or receive compensation for performing any of the processes of photography; (ii) coin-operated photography machines; or (iii) photographers providing service in the course of their employment by newspapers, magazines or television stations.

The license tax levied on photographers by a county, city or town with a population of 2,000 or less shall not exceed ten dollars per year. In a county, city or town with a population greater than 2,000 the tax shall not exceed thirty dollars per year.