{"data":{"id":"us-va/23vac10-500-60","jurisdiction":"us-va","citation":"23VAC10-500-60","heading":"Gross receipts","body":"The definition of \"gross receipts\" is discussed in 23VAC10-500-10. Income that is not derived from the exercise of the privilege for which the taxpayer is licensed by the locality do not constitute gross receipts for purposes of BPOL taxation. Activities of a taxpayer that serve only the taxpayer's interest, and no other, do not give rise to gross receipts. Other exclusions and deductions from gross receipts are discussed in 23VAC10-500-70 through 23VAC10-500-90.","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/section60/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:17Z","sha256":"81db9a8422770e0eb98fa4c9bc45a3dff9e6a5489307eb37faaee3a716cd0d53","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-50","next":"us-va/23vac10-500-70"},"notice":"GroundRules: Original legal text. Not legal advice."}