Virginia Code § 46.2-2108.5

Registered for fuels tax; business, professional, and occupational license taxes
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Permit and certificate of fitness holders shall be licensed and registered in accordance with the road tax requirements of Chapter 27 (§ 58.1-2700 et seq.) of Title 58.1 and licensed for payment of local business, professional, and occupational license taxes of Chapter 37 (§ 58.1-3700 et seq.) of Title 58.1 as required.
2001, c. 596; 2011, cc. 881, 889; 2017, cc. 790, 815.

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