Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-390 - Financial services; list of occupations
Universal Citation: 3 VA Admin Code 10-500-390
Current through Register Vol. 41, No. 3, September 23, 2024
A. Those engaged in rendering financial services include, but are not limited to, the following:
1. Buying installment receivables
2. Chattel mortgage financing
3. Consumer financing
4. Credit card services
5. Factors
6. Financing accounts receivable
7. Industrial loan companies
8. Installment financing
9. Inventory financing
10. Loan or mortgage brokers
11. Loan or mortgage companies
12. Safety deposit box companies
13. Security and commodity brokers and
services
14. Stockbroker
15. Working capital financing.
B. 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.
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
Disclaimer: These regulations may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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