Business, Professional and Occupational License Tax Regulations
§ 10-500-10 - Definitions.§ 10-500-20 - Authority to Impose License Tax.§ 10-500-30 - Activities Subject to License Taxation.§ 10-500-40 - Exemptions From the Bpol Tax.§ 10-500-50 - Exemption for Affiliated Groups.§ 10-500-60 - Gross Receipts.§ 10-500-70 - Exclusions From Gross Receipts.§ 10-500-80 - Deductions From Gross Receipts.§ 10-500-90 - Other Exclusions and Deductions From Gross Receipts.§ 10-500-100 - Rates and Fees.§ 10-500-110 - Multiple Businesses.§ 10-500-120 - Multiple Locations.§ 10-500-130 - Employees and Independent Contractors.§ 10-500-140 - Naics Codes.§ 10-500-150 - Situs of Gross Receipts.§ 10-500-160 - Situs of Gross Receipts for a Contractor.§ 10-500-170 - Situs of Gross Receipts for a Retailer.§ 10-500-180 - Situs of Purchases for Wholesaler Subject to Tax Based on Purchases.§ 10-500-190 - Situs of a Business Renting Tangible Personal Property.§ 10-500-200 - Situs of a Business Performing Services.§ 10-500-210 - Apportionment; in General.§ 10-500-220 - Apportionment; Agreement to Apportion Among Localities.§ 10-500-230 - Contractors; Maximum Rate.§ 10-500-240 - Contractors; Classification.§ 10-500-250 - Contractors; List of Occupations.§ 10-500-260 - Installation by Merchant.§ 10-500-270 - Retail Sales; Maximum Rate.§ 10-500-280 - Retail Sales; Retail and Wholesale Distinguished.§ 10-500-290 - Retail Sales; Banks.§ 10-500-300 - Retail Sales; Solicitation.§ 10-500-310 - Retail Sales Through a Commission Merchant.§ 10-500-320 - Nonmercantile Businesses.§ 10-500-330 - Motor Vehicle Dealers.§ 10-500-340 - Wholesale Sales; Maximum Rate.§ 10-500-350 - the Licensable Privilege of Wholesale Selling.§ 10-500-360 - Wholesale Activities Ancillary to Manufacturing.§ 10-500-370 - Financial, Real Estate and Professional Services; Maximum Rate.§ 10-500-380 - Financial Services; Definitions.§ 10-500-390 - Financial Services; List of Occupations.§ 10-500-400 - Financial Services; Buying for Another.§ 10-500-410 - Financial Services; Banks.§ 10-500-420 - Real Estate Services.§ 10-500-430 - Real Estate Services; List of Occupations.§ 10-500-440 - Professional Services; Generally.§ 10-500-450 - Professional Services; List of Occupations.§ 10-500-460 - Professional Services; Consulting.§ 10-500-470 - Professional Services; Services for Compensation.§ 10-500-480 - Repair, Personal, Business and Other Services; Other Businesses.§ 10-500-490 - Repair, Personal, Business and Other Services; Maximum Rate.§ 10-500-500 - Repair, Personal, Business and Other Services; List of Occupations.§ 10-500-510 - Commission Merchants.§ 10-500-520 - Manufacturing.§ 10-500-530 - Due Dates.§ 10-500-540 - Interest and Penalties.§ 10-500-550 - Interest.§ 10-500-560 - Penalties.§ 10-500-570 - Waiver or Abatement of Late Filing or Late Payment Penalties.§ 10-500-580 - Assessments; Limitations and Extensions.§ 10-500-590 - Limitations on Collection.§ 10-500-600 - Recordkeeping and Audits.§ 10-500-610 - Consistent Reporting and Coordinated Enforcement.§ 10-500-620 - Locality Tax Year.§ 10-500-630 - Taxpayer’s Request for a Written Ruling.§ 10-500-632 - Tax Commissioner’s Advisory and Interpretative Powers.§ 10-500-633 - Requesting an Advisory Opinion From the Tax Commissioner Exhibit.§ 10-500-640 - Administrative Appeals; Introduction.§ 10-500-650 - Overview of the Administrative Review Process.§ 10-500-660 - Applicability of the Bpol Regulations (23vac10-500).§ 10-500-661 - Notice of Right to Appeal.§ 10-500-670 - Filing Requirements.§ 10-500-680 - Suspension and Commencement or Resumption of Collection Activity.§ 10-500-681 - Notice of Intent to Appeal to Local Assessing Officer Exhibit.§ 10-500-682 - Notice of Intent to Appeal to Tax Commissioner Exhibit.§ 10-500-690 - Interest During Appeal.§ 10-500-700 - Application for Review to Local Assessing Officer.§ 10-500-710 - Final Local Determination.§ 10-500-711 - Final Local Determination Exhibit.§ 10-500-712 - Procedure in Event of Nondecision.§ 10-500-715 - Appeal to the Tax Commissioner; Time Limitations.§ 10-500-720 - Appeal to the Tax Commissioner; Procedures.§ 10-500-730 - Appeal to the Tax Commissioner; Notice of Intent to Appeal Filed but Appeal to the Tax Commissioner Not Timely Filed.§ 10-500-740 - Administrative Appeal to the Tax Commissioner; Incomplete Appeals.§ 10-500-750 - Administrative Appeal to the Tax Commissioner; Receipt of a Complete Appeal.§ 10-500-760 - Administrative Appeal to the Tax Commissioner; Local Assessing Officer’s Reply; New Issues in Taxpayer’s Appeal.§ 10-500-770 - Administrative Appeal to the Tax Commissioner; Tax Commissioner’s Final Determination.§ 10-500-780 - Administrative Appeal to the Tax Commissioner; Withdrawal of Appeal.§ 10-500-785 - Administrative Appeal to the Tax Commissioner; Implementation of Determination of Tax Commissioner.§ 10-500-790 - Administrative Appeal to the Tax Commissioner; Confidentiality of Determinations and Advisory Opinions.§ 10-500-800 - Appeal to the Circuit Court; Generally.§ 10-500-811 - Appeal to the Circuit Court; Suspension of Payment of Disputed Amount of Refund.§ 10-500-820 - Appeal to the Circuit Court; Suspension of Collection Activity.