23 Va. Admin. Code § 10-500-270

Current through Register Vol. 41, No. 8, December 2, 2024

Section 23VAC10-500-270 - Retail sales; maximum rate

The maximum rate for local license taxes imposed on a person engaged in retail sales is 20 cents per $100 of gross receipts. In lieu of a tax, a license fee may be charged by the locality. The amount of the fee depends upon the locality's population. (23VAC10-500-100.)

23 Va. Admin. Code § 10-500-270

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

Statutory Authority

§ 58.1-3701 of the Code of Virginia.