{"data":{"id":"us-va/23vac10-500-390","jurisdiction":"us-va","citation":"23VAC10-500-390","heading":"Financial services; list of occupations","body":"A. Those engaged in rendering financial services include, but are not limited to, the following:\n\n1. Buying installment receivables\n\n2. Chattel mortgage financing\n\n3. Consumer financing\n\n4. Credit card services\n\n5. Factors\n\n6. Financing accounts receivable\n\n7. Industrial loan companies\n\n8. Installment financing\n\n9. Inventory financing\n\n10. Loan or mortgage brokers\n\n11. Loan or mortgage companies\n\n12. Safety deposit box companies\n\n13. Security and commodity brokers and services\n\n14. Stockbroker\n\n15. Working capital financing.\n\nB. Some localities may be grand fathered for purposes of the BPOL tax to apply a rate higher than that specified by state statute to stockbrokers.","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/section390/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"fb428aa71a090a289ed1c5aec91355ddc3570196e7af694b365323f5f6a2efb9","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-380","next":"us-va/23vac10-500-400"},"notice":"GroundRules: Original legal text. Not legal advice."}