23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-500-490
Repair, personal, business and other services; maximum rate
Official textlaw.lis.virginia.gov
The maximum rate for local license taxes imposed upon a person engaged in providing for compensation any repair, personal, business or other services not specifically otherwise classified in the BPOL Regulations (23VAC10-500) or exempted from local license tax is 36 cents per $100 of gross receipts. In lieu of a tax, a locality may impose a license fee upon the service. The amount of the fee charged is limited by the locality's population. (23VAC10-500-100.)
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Nearby sections (25 sections)
- 10-500-370 · Financial, real estate and professional services; maximum…
- 10-500-380 · Financial services; definitions
- 10-500-390 · Financial services; list of occupations
- 10-500-400 · Financial services; buying for another
- 10-500-410 · Financial services; banks
- 10-500-420 · Real estate services
- 10-500-430 · Real estate services; list of occupations
- 10-500-440 · Professional services; generally
- 10-500-450 · Professional services; list of occupations
- 10-500-460 · Professional services; consulting
- 10-500-470 · Professional services; services for compensation
- 10-500-480 · Repair, personal, business and other services; other…
- 10-500-490 · Repair, personal, business and other services; maximum rate
- 10-500-500 · Repair, personal, business and other services; list of…
- 10-500-510 · Commission merchants
- 10-500-520 · Manufacturing
- 10-500-530 · Due dates
- 10-500-540 · Interest and penalties
- 10-500-550 · Interest
- 10-500-560 · Penalties
- 10-500-570 · Waiver or abatement of late filing or late payment…
- 10-500-580 · Assessments; limitations and extensions
- 10-500-590 · Limitations on collection
- 10-500-600 · Recordkeeping and audits
- 10-500-610 · Consistent reporting and coordinated enforcement