{"data":{"id":"us-va/23vac10-500-230","jurisdiction":"us-va","citation":"23VAC10-500-230","heading":"Contractors; maximum rate","body":"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.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 500. Business, Professional and Occupational License Tax Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter500/section230/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"babe363f0e00889e47dcbcb11cbf726dd187e54bb18109be2a245d4f5c33c08b","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-220","next":"us-va/23vac10-500-240"},"notice":"GroundRules: Original legal text. Not legal advice."}