23 Va. Admin. Code § 10-500-440
The BPOL tax applies to the rendering of professional services for a fee and does not apply to professional classifications, per se. For example, lawyers or accountants employed by a corporation and compensated in wages as employees are not subject to the BPOL tax as professionals.
§ 58.1-3701 of the Code of Virginia.
Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.