Chesterfield County |
Code of Ordinances |
Part II. THE CODE |
Chapter 6. BUSINESS LICENSES |
Article II. TAX RATES FOR LICENSE TAXES COMPUTED UPON BASE YEAR GROSS RECEIPTS |
§ 6-34. Direct sellers.
(a)
Every person engaged in business as a direct seller at retail shall pay a license tax of $0.19 per $100.00 of base year gross receipts.
(b)
Every person engaged in business as a direct seller at wholesale shall pay a license tax of $0.05 per $100.00 of base year gross receipts.
(c)
No license tax shall be imposed upon any direct seller unless such person maintains his place of abode in the county.
(Ord. of 9-26-01, § 1; Ord. of 4-28-04, § 1; Ord. of 9-22-04(1), § 1)
(Ord. of 9-26-01, § 1; Ord. of 4-28-04, § 1; Ord. of 9-22-04(1), § 1)