23 Va. Admin. Code § 10-500-270
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.)
§ 58.1-3701 of the Code of Virginia.
Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.