{"data":{"id":"us-va/23vac10-500-490","jurisdiction":"us-va","citation":"23VAC10-500-490","heading":"Repair, personal, business and other services;  maximum rate","body":"The maximum rate for local license taxes imposed upon a person engaged in providing for compensation any repair, personal, business or other services not specifically otherwise classified in the BPOL Regulations (23VAC10-500) or exempted from local license tax is 36 cents per $100 of gross receipts. In lieu of a tax, a locality may impose a license fee upon the service. The amount of the fee charged is limited by 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/section490/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"8533fad9d38be23e77f48d1e57dd6331f07b27e7f9947f11e7bc9bd4807787e1","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-480","next":"us-va/23vac10-500-500"},"notice":"GroundRules: Original legal text. Not legal advice."}