ARTICLE I. BUSINESS LICENSE TAX IN GENERAL; ADMINISTRATION

Sec. 14-16. Chapter not contrary to federal or state law.

(a) No provision of this chapter shall be construed as imposing any license tax on any business, occupation, or professional employment on which the county is prohibited by federal or state law from imposing the same.

(b) All questions of situs and taxability of any business within the county shall be determined in accordance with sections 58.1-3708, 58.1-3709 and 58.1-3715, Code of Virginia, and any amendments thereto.

(c) In the event of a conflict between any provision of this chapter and any provision of state law, the provisions of state law shall control.