Limitation on gross receipts; pari-mutuel wagering

Va. Code Ann. § 58.1-3732.1
in effect
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Gross receipts for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) shall not include the license and admission taxes established under §§ 59.1-392 and 59.1-393 , respectively, nor shall it include pari-mutuel wagering pools as established under Article 1.1 (§ 18.2-340.15 et seq.) of Chapter 8 of Title 18.2 or § 59.1-392 . 1992, c. 820; 2013, cc. 36 , 350 .
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-3732.1/Fetched: 10/16/2026

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