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2004 SESSION
048411780Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Chapter 37 of Title 58.1 a section numbered 58.1-3736 as follows:
§ 58.1-3736 Phase-out of business license tax.
Every county, city and town that levies the tax authorized under this chapter shall develop a plan to eliminate such tax over a period which shall begin no later than July 1, 2005. The tax shall be eliminated in annual increments of no less than: 25 percent beginning no later than July 1, 2005; 50 percent beginning no later than July 1, 2006; 75 percent beginning no later than July 1, 2007; and 100 percent beginning no later than July 1, 2008.
2. That §§ 58.1-3700 through 58.1-3735 of the Code of Virginia are repealed effective July 1, 2008.