23 Va. Admin. Code § 10-500-230

Current through Register Vol. 41, No. 6, November 4, 2024

Section 23VAC10-500-230 - Contractors; maximum rate

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.

23 Va. Admin. Code § 10-500-230

Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.