23 Va. Admin. Code § 10-500-230 - Contractors; Maximum Rate.

§ 10-500-230 - Contractors; Maximum Rate.§ 10-500-230 - Contractors; Maximum Rate.

§ 10-500-220 - Apportionment; Agreement to Apportion Among Localities.§ 10-500-240 - Contractors; Classification.

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.

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