23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-500-390
Financial services; list of occupations
Official textlaw.lis.virginia.gov17 subsections
# A.
Those engaged in rendering financial services include, but are not limited to, the following:
# 1.
Buying installment receivables
# 2.
Chattel mortgage financing
# 3.
Consumer financing
# 4.
Credit card services
# 5.
Factors
# 6.
Financing accounts receivable
# 7.
Industrial loan companies
# 8.
Installment financing
# 9.
Inventory financing
# 10.
Loan or mortgage brokers
# 11.
Loan or mortgage companies
# 12.
Safety deposit box companies
# 13.
Security and commodity brokers and services
# 14.
Stockbroker
# 15.
Working capital financing.
# B.
Some localities may be grand fathered for purposes of the BPOL tax to apply a rate higher than that specified by state statute to stockbrokers.
Source: view the official text
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