GroundRules
23VAC10-500-270: Retail sales; 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 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.)
Collected 2026-09-14T04:54:18Z. Source file · JSON