23VAC10-500-390: Financial services; list of occupations

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.