(a) No person having gross receipts or purchases from all businesses engaged in totaling in the aggregate one hundred thousand dollars ($100,000.00) or less in any license year shall be required to pay any license tax; however, all such persons shall apply for the license required and shall pay an administrative fee as set forth below. This exemption shall not apply to those businesses upon which taxes are imposed by subsection 14-28(a), (b) and (c), and paragraphs 14-28(d)(2), (4), (5), and (6). Businesses taxed on gross receipts over $100,000 shall not be required to pay a license fee.

Gross receipts	Administrative fee
$1.00 to $4,000	$ 1.00
$4,001 to $25,000	$30.00
$25,001 to $100,000	$50.00
$100,000 and over	None

(Ord. No. O97-26, 10/1/97)

(b) As required by § 58.1-3703.C., Code of Virginia, no license fee or license tax shall be imposed on the following:

1. On any public service corporation except as provided in § 58.1-3731, Code of Virginia, or as permitted by other provisions of law;

2. For selling farm or domestic products or nursery products, ornamental or otherwise, or for the planting of nursery products, as an incident to the sale thereof, outside of the regular market houses and sheds of the county; provided, such products are grown or produced by the person offering such products for sale;

3. Upon the privilege or right of printing or publishing any newspaper, magazine, newsletter or other publication issued daily or regularly at average intervals not exceeding three months, provided the publication’s subscription sales are exempt from state sales tax, or for the privilege or right of operating or conducting any radio or television broadcasting station or service;

4. On a manufacturer for the privilege of manufacturing and selling goods, wares and merchandise at wholesale at the place of manufacture;

5. On a person engaged in the business of severing minerals from the earth for the privilege of selling the severed mineral at wholesale at the place of severance, except as provided in §§ 58.1-3712 and 58.1-3713, Code of Virginia;

6. Upon a wholesaler for the privilege of selling goods, wares and merchandise to other persons for resale unless such wholesaler has a definite place of business or store in the county. This subdivision shall not be construed as prohibiting the county from imposing a local license tax on a peddler at wholesale pursuant to § 58.1-3718, Code of Virginia;

7. Upon any person, firm or corporation for engaging in the business of renting, as the owner of such property, real property other than hotels, motels, motor lodges, auto courts, tourist courts, travel trailer parks, lodging houses, rooming houses and boardinghouses;

8. Upon a wholesaler or retailer for the privilege of selling bicentennial medals on a nonprofit basis for the benefit of the Virginia Independence Bicentennial Commission or any local bicentennial commission;

9. On or measured by receipts for management, accounting, or administrative services provided on a group basis under a nonprofit cost-sharing agreement by a corporation which is an agricultural cooperative association under the provisions of Chapter 3, Article 2 (§ 13.1-312, et seq.), Title 13.1, Code of Virginia, or a member or subsidiary or affiliated association thereof, to other members of the same group. This exemption shall not exempt any such corporation from such license or other tax measured by receipts from outside the group;

10. On or measured by receipts or purchases by a corporation which is a member of an affiliated group of corporations from other members of the same affiliated group. This exclusion shall not exempt affiliated corporations from such license or other tax measured by receipts or purchases from outside the affiliated group. This exclusion also shall not preclude a locality from levying a wholesale merchant’s license tax on an affiliated corporation on those sales by the affiliated corporation to a nonaffiliated person, company, or corporation, notwithstanding the fact that the wholesale merchant’s license tax would be based upon purchases from an affiliated corporation. Such tax shall be based on the purchase price of the goods sold to the nonaffiliated person, company, or corporation. As used in this subdivision the term "sales by the affiliated corporation to a nonaffiliated person, company or corporation" shall mean sales by the affiliated corporation to a nonaffiliated person, company or corporation where goods sold by the affiliated corporation or its agent are manufactured or stored in the Commonwealth prior to their delivery to the nonaffiliated person, company or corporation.

11. On any insurance company subject to taxation under Chapter 25 (§ 58.1-2500 et seq.) of this title 58.1, Code of Virginia, or on any agent of such company;

12. On any bank or trust company subject to taxation in Chapter 12 (§ 58.1-1200 et seq.) of this title 58.1, Code of Virginia;

13. Upon a taxicab driver, if the locality has imposed a license tax upon the taxicab company for which the taxicab driver operates;

14. On any blind person operating a vending stand or other business enterprise under the jurisdiction of the Department for the Visually Handicapped, or a nominee of the Department, as set forth in § 63.1-164, Code of Virginia;

15. On any hospital, college, university or other institution of learning not organized or conducted for pecuniary profit which by reason of its purpose or activities is exempt from income tax under the laws of the United States unless such tax was enacted by the local governing body prior to January 15, 1991. The provisions of this subdivision shall expire on July 1, 1997;

16. Upon any person who is authorized to celebrate the rites of marriage under §§ 20-23 and 20-25, Code of Virginia, and any person who is authorized to solemnize a marriage under § 20-26, Code of Virginia, provided such gross annual receipts total no more than $500; or

17. On an accredited religious practitioner in the practice of the religious tenets of any church or religious denomination. "Accredited religious practitioner" shall be defined as one who is engaged solely in praying for others upon accreditation by such church or religious denomination;

18.     a. On or measured by receipts of a charitable nonprofit organization, except to
              the extent the organization has receipts from an unrelated trade or business
              the income of which is taxable under Internal Revenue Code § 511 et seq.
              For the purpose of this subdivision, "charitable nonprofit organization" means
              an organization which is described in Internal Revenue Code § 170, except that
              educational institutions shall be limited to schools, colleges and other similar
              institutions of learning;