{"data":{"id":"us-va/23vac10-500-270","jurisdiction":"us-va","citation":"23VAC10-500-270","heading":"Retail sales; maximum rate","body":"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.)","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/section270/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"8c7d8418dcfff4cbe590872e4916c09df9c22ae41e62a8f3155c89e7d5eb6696","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-260","next":"us-va/23vac10-500-280"},"notice":"GroundRules: Original legal text. Not legal advice."}