Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-500 - Repair, personal, business and other services; list of occupations
Current through Register Vol. 41, No. 3, September 23, 2024
Definitions of repair service, personal service, and business service have been omitted since this classification applies to all services not classified as financial, real estate or professional. Those rendering a repair, personal or business service or other service as provided for in 23VAC10-500-480 include, but are not limited to, the following:
1. Advertising agencies
2. Airports
3. Ambulance services
4. Amusements and recreation services
5. Animal hospitals, grooming services, kennels or stables (except for the services of a veterinarian)
6. Auctioneers and common criers
7. Automobile driving schools
8. Barber shops, beauty parlors, and hairdressing establishments, schools & services
9. Bid or building reporting services
10. Billiard or pool establishments or parlors
11. Boat landings
12. Bondsmen
13. Booking agents or concert managers
14. Bowling alleys
15. Brokers and commission merchants other than real estate or financial brokers
16. Business and governmental research and consulting services
17. Chartered clubs
18. Child care attendants or schools
19. Collection agents or agencies
20. Commercial photography, art and graphics
21. Copying over the counter (including copies made by the customer on the business' equipment)
22. Court reporting and public stenographers
23. Dance studios and schools
24. Data processing, computer and systems development services
25. Developing or enlarging photographs
26. Detective agencies and protective services
27. Drafting services
28. Employment agencies
29. Engraving outside of the manufacturing process
30. Erecting, installing, removing or storing awnings
31. Extermination services (unless the services involve performing functions defined as contracting under § 58.1-3714D of the Code of Virginia)
32. Farriers or blacksmiths
33. Foresters
34. Freight traffic bureaus
35. Fumigating or disinfecting
36. Funeral services and crematories
37. Golf courses, driving ranges and miniature golf courses
38. Hauling of sand, gravel or dirt (excavated by others)
39. Homes for adults (licensed by Department of Social Services)
40. Hospitals (other than the performance of medical services falling within the definition of professional services)
41. Hotels, motels, tourist courts, boarding and rooming houses and transient trailers
42. Parks and campsites
43. House cleaning services
44. Information bureaus
45. Instructors, tutors, schools and studios of music, ceramics, art, sewing, sports and the like
46. Interior decorating
47. Janitorial services
48. Laundry cleaning and garment services including laundries, dry cleaners, linen supply, diaper service, coin operated laundries and carpet and upholstery cleaning
49. Mailing, messenger and correspondent services
50. Movie theaters and drive-in theaters
51. Nickel plating, chromizing and electroplating
52. Nurses and physician registries
53. Nursing and personal care facilities including nursing homes, convalescent homes, homes for the retarded, old age homes and rest homes
54. Packing, crating, shipping, hauling or moving goods or chattels for others
55. Parcel delivery services
56. Parking lots, public garages and valet parking
57. Pawnbrokers
58. Personnel services, labor agents and employment bureaus
59. Piano tuning
60. Picture framing and gilding
61. Porter services
62. Press clipping services
63. Professional sports (i.e., commercial rather than amateur)
64. Promotional agents or agencies
65. Public relations services
66. Realty multiple listing services
67. Renting or leasing any items of tangible personal property
68. Research and development laboratories
69. Secretarial services
70. Septic tank cleaning
71. Shoe repair, shoe shine and hat repair shops
72. Sign painting (unless the painting services involve performing functions defined as contracting under subsection D of § 58.1-3714 of the Code of Virginia)
73. Storage -- all types
74. Swimming pool maintenance and management
75. Tabulation services
76. Tax preparers (other than professionals described in 23VAC10-500-450)
77. Taxicab companies
78. Taxidermists
79. Telephone answering services
80. Temporary employee services
81. Testing laboratories
82. Theaters
83. Theatrical performers, bands and orchestras
84. Towing services
85. Transportation services including buses and taxis
86. Travel agencies
87. Tree surgeons, trimmers and removal services
88. Trucking companies, intrastate
89. Wake up services
90. Washing, cleaning or polishing automobiles
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
