GroundRules
23VAC10-500-230: Contractors; maximum rate
Where this section sits in the code
- Title 23. Taxation
- Agency 10. Department of Taxation
- Chapter 500. Business, Professional and Occupational License Tax Regulations
The maximum rate for local license taxes imposed upon a person engaged in contracting and persons constructing for their own account for sale is 16 cents per $100 of gross receipts. In lieu of the tax, a license fee may be charged by the locality. The amount of the fee depends upon the locality's population. See 23VAC10-500-100.
Collected 2026-09-14T04:54:18Z. Source file · JSON