Tax Type
BPOL Tax
Description
License Tax on Privilege of Renting Property
Topic
Local Power to Tax
Date Issued
02-21-1967
There are no statutory provisions in the Virginia Code prohibiting the levy of a local license tax on the privilege of renting property (two or more parcels) within a town, provided the ordinance is sufficiently broad to include the specific type of license tax being imposed.
Attorney General's Opinion