1. A. Those engaged in rendering financial services include, but are not limited to, the following:

   1. 1. Buying installment receivables
   2. 2. Chattel mortgage financing
   3. 3. Consumer financing
   4. 4. Credit card services
   5. 5. Factors
   6. 6. Financing accounts receivable
   7. 7. Industrial loan companies
   8. 8. Installment financing
   9. 9. Inventory financing
   10. 10. Loan or mortgage brokers
   11. 11. Loan or mortgage companies
   12. 12. Safety deposit box companies
   13. 13. Security and commodity brokers and services
   14. 14. Stockbroker
   15. 15. Working capital financing.
2. B. Some localities may be grand fathered for purposes of the BPOL tax to apply a rate higher than that specified by state statute to stockbrokers.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.

Historical Notes

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