23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-500-270
Retail sales; maximum rate
Official textlaw.lis.virginia.gov
The maximum rate for local license taxes imposed on a person engaged in retail sales is 20 cents per $100 of gross receipts. In lieu of a tax, a license fee may be charged by the locality. The amount of the fee depends upon the locality's population. (23VAC10-500-100.)
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Nearby sections (25 sections)
- 10-500-150 · Situs of gross receipts
- 10-500-160 · Situs of gross receipts for a contractor
- 10-500-170 · Situs of gross receipts for a retailer
- 10-500-180 · Situs of purchases for wholesaler subject to tax based on…
- 10-500-190 · Situs of a business renting tangible personal property
- 10-500-200 · Situs of a business performing services
- 10-500-210 · Apportionment; in general
- 10-500-220 · Apportionment; agreement to apportion among localities
- 10-500-230 · Contractors; maximum rate
- 10-500-240 · Contractors; classification
- 10-500-250 · Contractors; list of occupations
- 10-500-260 · Installation by merchant
- 10-500-270 · Retail sales; maximum rate
- 10-500-280 · Retail sales; retail and wholesale distinguished
- 10-500-290 · Retail sales; banks
- 10-500-300 · Retail sales; solicitation
- 10-500-310 · Retail sales through a commission merchant
- 10-500-320 · Nonmercantile businesses
- 10-500-330 · Motor vehicle dealers
- 10-500-340 · Wholesale sales; maximum rate
- 10-500-350 · The licensable privilege of wholesale selling
- 10-500-360 · Wholesale activities ancillary to manufacturing
- 10-500-370 · Financial, real estate and professional services; maximum…
- 10-500-380 · Financial services; definitions
- 10-500-390 · Financial services; list of occupations