§ 58.1-3735 — Departments of license inspection in certain counties

Virginia § 58.1-3735

• Jurisdiction: Virginia
• Title 58.1: TAXATION
• Subtitle III: LOCAL TAXES
• Ch. 37: LICENSE TAXES

Text

The governing body of any county having a population of less than 41,000 and adjoining a city of more than 230,000 population and of any county having a population of more than 70,000, and adjoining 4 cities in this Commonwealth may by resolution provide for the creation of a department of license inspection with a license inspector in charge of such department. The license inspector shall be appointed by the governing body of the county. The license inspector shall enforce the ordinance of the county with regard to licenses and license taxes, review any and all records of the commissioner of revenue, other than income tax returns, and examine and audit the books of all persons, firms and corporations whom he has reasonable cause to believe are liable for payment of any license levied by the county. The license inspector shall be paid a salary for his services to be fixed by the governing body. The governing body of the county may employ any such person as it deems necessary for the operation of such department and may make such rules and regulations as it deems expedient for the operation of such department.

Legislative History

Code 1950, § 58-266.6; 1956, c. 57; 1962, c. 490; 1984, c. 675.