{"data":{"id":"us-va/23vac10-500-30","jurisdiction":"us-va","citation":"23VAC10-500-30","heading":"Activities subject to license taxation","body":"Where a Virginia locality has adopted a BPOL ordinance that requires a license, every person engaged in a licensable activity at a definite place of business in such locality must apply for a license. Whether or not a particular activity is in fact subject to license taxation depends upon the local ordinance. What constitutes a definite place of business is discussed in 23VAC10-500-10. See Uniform Ordinance provisions, § 58.1-3703.1 of the Code of Virginia. Where a locality has adopted a BPOL ordinance requiring a license, a license is also required if a person has no definite place of business in a particular locality in Virginia but the person operates amusement machines in a locality or is classified as an itinerant merchant, peddler, carnival, circus, contractor subject to § 58.1-3715 of the Code of Virginia, or a public service corporation as defined in § 58.1-3731 of the Code of Virginia.","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/section30/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:17Z","sha256":"ce19bab332764fb708b17cd9a1e7dc2e6a57e62b1c0ebfe25dd6ea3cdc210695","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-20","next":"us-va/23vac10-500-40"},"notice":"GroundRules: Original legal text. Not legal advice."}