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