GroundRules
23VAC10-500-490: Repair, personal, business and other services; 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 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.)
Collected 2026-09-14T04:54:18Z. Source file · JSON