{"data":{"id":"us-va/23vac10-500-250","jurisdiction":"us-va","citation":"23VAC10-500-250","heading":"Contractors; list of occupations","body":"Contracting generally includes, but is not limited to, persons engaged in the following occupations, businesses or trades:\n\n1. Air conditioning\n\n2. Brick contracting and other masonry\n\n3. Building\n\n4. Cementing\n\n5. Dredging\n\n6. Electrical contracting\n\n7. Elevator installation\n\n8. Erecting signs that are assessed as realty\n\n9. Floor scraping or finishing\n\n10. Foundations\n\n11. House moving\n\n12. Paint and paper decorating\n\n13. Plastering\n\n14. Plumbing, heating, steam fitting\n\n15. Refrigeration\n\n16. Road, street, bridge, tunnel, sidewalk or curb and gutter construction\n\n17. Roofing and tinning\n\n18. Sewer drilling and well digging\n\n19. Sign painting\n\n20. Structural metal work\n\n21. Tile, glass, flooring and floor covering installation\n\n22. Wrecking, moving or excavating.","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/section250/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"242733f002e3ffe409a76b147f5acecf2f31ef2e20eadfd4f389dc6d52975d19","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-240","next":"us-va/23vac10-500-260"},"notice":"GroundRules: Original legal text. Not legal advice."}