23 Va. Admin. Code § 10-500-440 - Professional Services; Generally.

§ 10-500-440 - Professional Services; Generally.§ 10-500-440 - Professional Services; Generally.

§ 10-500-430 - Real Estate Services; List of Occupations.§ 10-500-450 - Professional Services; List of Occupations.

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.

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