Chap. 231.—An ACT to amend and reenact Section 158 of the Tax Code of
Virginia relating to license tax on architects. {H 315]
Approved March 13, 1948
Be it enacted by the General Assembly of Virginia:
1. That section one hundred fifty-eight of the Tax Code of
Virginia be amended and reenacted as follows:
Section 158. Architects——Every architect shall pay a revenue
license tax of twenty-five dollars; provided, that the tax upon an
architect whose income from such business has been less than five
hundred dollars for the preceding year, shall be ten dollars; and,
provided, further, that no further revenue license shall be required
for an architect by the State for doing business in any part thereof.
No license hereunder shall be issued to any person desiring to
practice architecture in this State unless such person exhibit a
certificate or other evidence showing that the applicant is certified
to practice as an architect by the State Board for the Examination
and Certification of Architects, Professional Engineers and Land
Surveyors.