Every person engaged in a business in the county shall apply for a license for each
such business if (i) the person has a definite place of business in the county; (ii)
there is no definite place of business anywhere and the person resides in the county;
or (iii) there is no definite place of business in the county but the person operates
amusement machines or is classified as an itinerant merchant, peddler, carnival, circus,
contractor subject to Code of Virginia, § 58.1-3715, or public service corporation.
A separate license shall be required for each definite place of business and for each
business. A person engaged in two or more businesses at the same place of business
may elect to obtain one license for all such businesses if all of the following criteria
are satisfied: (i) each business is subject to licensure at the location and has satisfied
any requirements of state and county law; (ii) all of the businesses are subject to
the same tax rate, or, if subject to different tax rates, the licensee agrees to be
taxed on all businesses at the highest rate; and (iii) the taxpayer agrees to supply
such information as the commissioner of the revenue may require concerning the nature
of the several businesses and their gross receipts. All businesses are subject to
licensure unless specifically exempt by state or county law. It shall be unlawful
to engage in any licensable business activity without first obtaining the required
license.
(Ord. of 12-16-98, § 1)
