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• • • U LICENSES CHAPTER 16A. LICENSES.' Article I. In General. § 16A-1. Definition and construction of chapter generally. § 16A-2. "Gross receipts" defined; calculation of gross receipts. § 16A-3. License tax assessed; license year. § 16A-4. Separate license required for each place of business. § 16A-5. Licenses for businesses, professions, etc., not listed in chapter. § 16A-6. Exemptions from chapter. § 16A-7. Penalties for failure to obtain license. § 16A-8. Assessment of tax upon failure to do so in previous years. § 16A-9. Records generally. § 16A-10. Evidence of conducting business. § 16A-11. Estimates of gross receipts of new businesses. § 16A-12. Report of delinquents; duty of police force generally. § 16A-13. Classifying of businesses, etc.; books to be kept by com- missioner of the revenue. § 16A-14. Specific license to be in addition to merchant's license. § 16A-15. Proration of license. § 16A-16. Transferability. § 16A-17. Issuance fee. § 16A-18. When taxes due and payable. § 16A-19. Application for license. § 16A-20. License inspector. § 16A-21. Compliance with zoning regulations. § 16A-22. Penalty for violation of chapter; repeal of conflicting pro- visions. Article II. Specific Businesses, Professions and Occupations. § 16A-23. Advertising distributors. § 16A-24. Agents -Generally. § 16A-25. Same -Books. § 16A-26. Same -Books of coupons. § 16A-27. Same -Labor. § 16A-28. Same -Nonresident fertilizer companies. § 16A-29. Alcoholic beverages including mixed alcoholic beverages. § 16A-30. Amusements. § 16A-31. Auctioneers. § 16A-32. Automobile washing and polishing. 1. For state law authorizing city to impose license taxes, see Code of Va., § 58-266.1. As to licenses generally, see Code of Va., § 58-239 et seq. 238.1 Supp. # 12, 8-69