Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-230 - Contractors; maximum rate
Universal Citation: 3 VA Admin Code 10-500-230
Current through Register Vol. 41, No. 3, September 23, 2024
The maximum rate for local license taxes imposed upon a person engaged in contracting and persons constructing for their own account for sale is 16 cents per $100 of gross receipts. In lieu of the tax, a license fee may be charged by the locality. The amount of the fee depends upon the locality's population. See 23VAC10-500-100.
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
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