Business, Professional and Occupational License Tax Regulations | Midpage

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Virginia Administrative Code

Chapter 500

Business, Professional and Occupational License Tax Regulations

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