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1995 SESSION

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LD6647204
HOUSE BILL NO. 770 Offered January 25, 1994 A BILL to amend and reenact § 58.1-3734 of the Code of Virginia, relating to the license tax on motor vehicle dealers. ---------- Patrons--Diamonstein and Hamilton ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-3734 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-3734. License tax on motor vehicle dealers.

Notwithstanding the provisions of § 58.1-605, whenever any county, city or town imposes a license tax applicable to motor vehicle dealers measured by the gross receipts of such dealer, the dealer may separately state the amount of tax applicable to each sale or lease of a motor vehicle and add such tax to the sales or lease price of the motor vehicle. The failure of such merchant to recover the tax from the purchaser or lessee shall not relieve such merchant from the obligation to pay the tax to the county, city or town. Any county, city or town may provide by ordinance for the quarterly collection of the gross receipt taxes on such dealers who separately state during the year such receipts are earned.