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Home / Opinion Digests / Municipal – Taxation – Contractor Work Outside of City (access required)

Municipal – Taxation – Contractor Work Outside of City (access required)

A city cannot impose business taxes on the gross receipts of a contractor for work done in other localities in which the contractor has a definite place of business, despite not being taxed by those other localities, the Virginia Supreme Court holds. This appeal involves the power of a city to impose business license taxes on ...