Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
- Section 23VAC10-500-10 - Definitions
- Section 23VAC10-500-20 - Authority to impose license tax
- Section 23VAC10-500-30 - Activities subject to license taxation
- Section 23VAC10-500-40 - Exemptions from the BPOL tax
- Section 23VAC10-500-50 - Exemption for affiliated groups
- Section 23VAC10-500-60 - Gross receipts
- Section 23VAC10-500-70 - Exclusions from gross receipts
- Section 23VAC10-500-80 - Deductions from gross receipts
- Section 23VAC10-500-90 - Other exclusions and deductions from gross receipts
- Section 23VAC10-500-100 - Rates and fees
- Section 23VAC10-500-110 - Multiple businesses
- Section 23VAC10-500-120 - Multiple locations
- Section 23VAC10-500-130 - Employees and independent contractors
- Section 23VAC10-500-140 - NAICS Codes
- Section 23VAC10-500-150 - Situs of gross receipts
- Section 23VAC10-500-160 - Situs of gross receipts for a contractor
- Section 23VAC10-500-170 - Situs of gross receipts for a retailer
- Section 23VAC10-500-180 - Situs of purchases for wholesaler subject to tax based on purchases
- Section 23VAC10-500-190 - Situs of a business renting tangible personal property
- Section 23VAC10-500-200 - Situs of a business performing services
- Section 23VAC10-500-210 - Apportionment; in general
- Section 23VAC10-500-220 - Apportionment; agreement to apportion among localities
- Section 23VAC10-500-230 - Contractors; maximum rate
- Section 23VAC10-500-240 - Contractors; classification
- Section 23VAC10-500-250 - Contractors; list of occupations
- Section 23VAC10-500-260 - Installation by merchant
- Section 23VAC10-500-270 - Retail sales; maximum rate
- Section 23VAC10-500-280 - Retail sales; retail and wholesale distinguished
- Section 23VAC10-500-290 - Retail sales; banks
- Section 23VAC10-500-300 - Retail sales; solicitation
- Section 23VAC10-500-310 - Retail sales through a commission merchant
- Section 23VAC10-500-320 - Nonmercantile businesses
- Section 23VAC10-500-330 - Motor vehicle dealers
- Section 23VAC10-500-340 - Wholesale sales; maximum rate
- Section 23VAC10-500-350 - The licensable privilege of wholesale selling
- Section 23VAC10-500-360 - Wholesale activities ancillary to manufacturing
- Section 23VAC10-500-370 - Financial, real estate and professional services; maximum rate
- Section 23VAC10-500-380 - Financial services; definitions
- Section 23VAC10-500-390 - Financial services; list of occupations
- Section 23VAC10-500-400 - Financial services; buying for another
- Section 23VAC10-500-410 - Financial services; banks
- Section 23VAC10-500-420 - Real estate services
- Section 23VAC10-500-430 - Real estate services; list of occupations
- Section 23VAC10-500-440 - Professional services; generally
- Section 23VAC10-500-450 - Professional services; list of occupations
- Section 23VAC10-500-460 - Professional services; consulting
- Section 23VAC10-500-470 - Professional services; services for compensation
- Section 23VAC10-500-480 - Repair, personal, business and other services; other businesses
- Section 23VAC10-500-490 - Repair, personal, business and other services; maximum rate
- Section 23VAC10-500-500 - Repair, personal, business and other services; list of occupations
- Section 23VAC10-500-510 - Commission merchants
- Section 23VAC10-500-520 - Manufacturing
- Section 23VAC10-500-530 - Due dates
- Section 23VAC10-500-540 - Interest and penalties
- Section 23VAC10-500-550 - Interest
- Section 23VAC10-500-560 - Penalties
- Section 23VAC10-500-570 - Waiver or abatement of late filing or late payment penalties
- Section 23VAC10-500-580 - Assessments; limitations and extensions
- Section 23VAC10-500-590 - Limitations on collection
- Section 23VAC10-500-600 - Recordkeeping and audits
- Section 23VAC10-500-610 - Consistent reporting and coordinated enforcement
- Section 23VAC10-500-620 - Locality tax year
- Section 23VAC10-500-630 - Taxpayer's request for a written ruling
- Section 23VAC10-500-632 - Tax Commissioner's advisory and interpretative powers
- Section 23VAC10-500-633 - Requesting an advisory opinion from the Tax Commissioner Exhibit
- Section 23VAC10-500-640 - Administrative appeals; introduction
- Section 23VAC10-500-650 - Overview of the administrative review process
- Section 23VAC10-500-660 - Applicability of the BPOL Regulations (23VAC10-500)
- Section 23VAC10-500-661 - Notice of right to appeal
- Section 23VAC10-500-670 - Filing requirements
- Section 23VAC10-500-680 - Suspension and commencement or resumption of collection activity
- Section 23VAC10-500-681 - Notice of intent to appeal to local assessing officer exhibit
- Section 23VAC10-500-682 - Notice of intent to appeal to Tax Commissioner exhibit
- Section 23VAC10-500-690 - Interest during appeal
- Section 23VAC10-500-700 - Application for review to local assessing officer
- Section 23VAC10-500-710 - Final local determination
- Section 23VAC10-500-711 - Final local determination exhibit
- Section 23VAC10-500-712 - Procedure in event of nondecision
- Section 23VAC10-500-715 - Appeal to the Tax Commissioner; time limitations
- Section 23VAC10-500-720 - Appeal to the Tax Commissioner; procedures
- Section 23VAC10-500-730 - Appeal to the Tax Commissioner; notice of intent to appeal filed but appeal to the Tax Commissioner not timely filed
- Section 23VAC10-500-740 - Administrative appeal to the Tax Commissioner; incomplete appeals
- Section 23VAC10-500-750 - Administrative appeal to the Tax Commissioner; receipt of a complete appeal
- Section 23VAC10-500-760 - Administrative appeal to the Tax Commissioner; local assessing officer's reply; new issues in taxpayer's appeal
- Section 23VAC10-500-770 - Administrative appeal to the Tax Commissioner; Tax Commissioner's final determination
- Section 23VAC10-500-780 - Administrative appeal to the Tax Commissioner; withdrawal of appeal
- Section 23VAC10-500-785 - Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner
- Section 23VAC10-500-790 - Administrative appeal to the Tax Commissioner; confidentiality of determinations and advisory opinions
- Section 23VAC10-500-800 - Appeal to the circuit court; Generally
- Section 23VAC10-500-811 - Appeal to the circuit court; suspension of payment of disputed amount of refund
- Section 23VAC10-500-820 - Appeal to the circuit court; suspension of collection activity