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Table of Contents » Title 23. Taxation » Agency 10. Department of Taxation » Chapter 500. Business, Professional and Occupational License Tax Regulations » 23VAC10-500-470. Professional services; services for compensation.

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations

12/27/2024

23VAC10-500-470. Professional services; services for compensation.

A. Certification as a professional by itself is not sufficient to establish liability for local license taxation because many individuals may maintain their professional certification even though they are not practicing their profession. The business may not be classified as professional unless it is offering professional services to the public for compensation.

B. Gross receipts for purposes of local license taxation as a professional include only those gross receipts obtained from the practice of that profession as a business (including any ancillary receipts), whether the practice be on a full- or part-time basis, and without regard to the legal form of the business entity.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.

Historical Notes

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

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