23 Va. Admin. Code § 10-500-470
Current through Register Vol. 41, No. 6, November 4, 2024
Section 23VAC10-500-470 - Professional services; services for compensationA. Certification as a professional by itself is not sufficient to establish liability for local license taxation because many individuals may maintain their professional certification even though they are not practicing their profession. The business may not be classified as professional unless it is offering professional services to the public for compensation.B. Gross receipts for purposes of local license taxation as a professional include only those gross receipts obtained from the practice of that profession as a business (including any ancillary receipts), whether the practice be on a full- or part-time basis, and without regard to the legal form of the business entity.23 Va. Admin. Code § 10-500-470
Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.Statutory Authority
§ 58.1-3701 of the Code of Virginia.