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Sec. 2-152. Licenses and license taxes — Assessing and
issuing.

It shall be the duty of the commissioner of revenue to assess the
taxes on licenses and to issue a license to carry on or practice any
business, trade or profession for which a license is required. In
assessing the taxes on and issuing licenses, he shall be guided by
the laws in force for the assessment of license taxes for the state,
except where it is otherwise provided by an ordinance of the city.
(Code 1959, § 2-152.)