23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-500-30
Activities subject to license taxation
Where a Virginia locality has adopted a BPOL ordinance that requires a license, every person engaged in a licensable activity at a definite place of business in such locality must apply for a license. Whether or not a particular activity is in fact subject to license taxation depends upon the local ordinance. What constitutes a definite place of business is discussed in 23VAC10-500-10. See Uniform Ordinance provisions, § 58.1-3703.1 of the Code of Virginia. Where a locality has adopted a BPOL ordinance requiring a license, a license is also required if a person has no definite place of business in a particular locality in Virginia but the person operates amusement machines in a locality or is classified as an itinerant merchant, peddler, carnival, circus, contractor subject to § 58.1-3715 of the Code of Virginia, or a public service corporation as defined in § 58.1-3731 of the Code of Virginia.
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Nearby sections (25 sections)
- 10-370-160 · (Repealed.)
- 10-370-180 · (Repealed.)
- 10-370-190 · (Repealed.)
- 10-380-10 · (Repealed.)
- 10-390-10 · (Repealed.)
- 10-390-20 · Definition
- 10-390-30 · (Repealed.)
- 10-390-40 · Collection
- 10-390-50 · (Repealed.)
- 10-400-10 · (Repealed.)
- 10-500-10 · Definitions
- 10-500-20 · Authority to impose license tax
- 10-500-30 · Activities subject to license taxation
- 10-500-40 · Exemptions from the BPOL tax
- 10-500-50 · Exemption for affiliated groups
- 10-500-60 · Gross receipts
- 10-500-70 · Exclusions from gross receipts
- 10-500-80 · Deductions from gross receipts
- 10-500-90 · Other exclusions and deductions from gross receipts
- 10-500-100 · Rates and fees
- 10-500-110 · Multiple businesses
- 10-500-120 · Multiple locations
- 10-500-130 · Employees and independent contractors
- 10-500-140 · NAICS Codes
- 10-500-150 · Situs of gross receipts