{"data":{"id":"us-va/23vac10-500-370","jurisdiction":"us-va","citation":"23VAC10-500-370","heading":"Financial, real estate and professional services; maximum rate","body":"The maximum rate for local license taxes imposed on a person engaged in a financial, real estate or professional service is 58 cents per $100 of gross receipts. In lieu of a tax, a locality may charge a license fee. 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/section370/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"1d8d7ad8dc57617f9dbe6be97c7667b468afb8a2ae12baed8a75261800992c1f","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-360","next":"us-va/23vac10-500-380"},"notice":"GroundRules: Original legal text. Not legal advice."}