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§ 11-31 MARTINSVILLE CODE .... (10) Gross receipts of real estate brokers for license tax purposes shall not include mounts received by such broker which arise from real estate sales transactions to the extent that such amounts are paid to a real estate agent as a commission on any real estate transaction and the agent is subject to a business license tax on such receipts. The broker claiming this exclusion shall identify to the assessor each agent to whom the excluded receipts have been paid, and the jurisdiction in the commonwealth to which the agent is subject to business license taxes. (c) The following shall be also deducted from gross receipts or gross purchases that would otherwise be taxable: (1) Any amount paid for computer hardware and software sold to a federal or state government entity in the United States, provided that such property was purchased within two (2) years of the sale to the government entity by the original purchaser who shall have been contractually obligated at the time of the purchase to resell such property to the federal or state government entity. This deduction shall not occur until the time of resale and shall apply to only the original cost of the property and not to its resale price, and the deduction shall not apply to any of the tangible personal property which was the subject of the original resale contract if it is not resold to a federal or state government entity in accordance with the original contract obligation. (2) Any receipts attributable to business conducted in another state or foreign country in which the taxpayer is liable for an income or other tax based upon income. (d) In ascertaining the liability of a beer wholesaler for license taxes as a wholesaler under sections 11-21 through 11-35 and in computing the amount of license taxes as a wholesaler payable by such beer wholesaler, the first five hundred thousand dollars ($500,000.00) of beer purchases shall be disregarded. (e) In ascertaining the liability of a wine wholesaler for license taxes as a wholesaler under sections 11-21 through 11-35 and in computing the amount of license taxes as a wholesaler payable by such wine wholesaler, the first one hundred thousand dollars ($100,000.00) of wine purchases shall be disregarded. (Ord. No. 96-13, § 11-1(K), 11-26-96) Sec. 11-32. License taxes. Every business required to obtain a license under this article shall be assessed and required to pay annually a license tax of thirty dollars ($30.00) or the tax set forth below, whichever is greater: (1) For contractors and persons constructing for their own account for sale, ten cents ($0.10) per one hundred dollars ($100.00) of gross receipts; (2) For retailers, twenty cents ($0.20) per one hundred dollars: ($100.00) of gross receipts; (3) For real estate and professional services and financial services other than licensees under the Consumer Finance Act, chapter 6 of title 6.1 of the Code of Virginia (section 6.1-244 et seq.), fifty-eight cents ($0.58) per one hundred dollars ($100.00) of gross receipts; Supp. No. 41, Rev. 676