23 Va. Admin. Code § 10-500-230
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.
§ 58.1-3701 of the Code of Virginia.
Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.