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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations
12/30/2024

23VAC10-500-500. Repair, personal, business and other services; list of occupations.

Definitions of repair service, personal service, and business service have been omitted since this classification applies to all services not classified as financial, real estate or professional. Those rendering a repair, personal or business service or other service as provided for in 23VAC10-500-480 include, but are not limited to, the following:

1. Advertising agencies

2. Airports

3. Ambulance services

4. Amusements and recreation services

5. Animal hospitals, grooming services, kennels or stables (except for the services of a veterinarian)

6. Auctioneers and common criers

7. Automobile driving schools

8. Barber shops, beauty parlors, and hairdressing establishments, schools & services

9. Bid or building reporting services

10. Billiard or pool establishments or parlors

11. Boat landings

12. Bondsmen

13. Booking agents or concert managers

14. Bowling alleys

15. Brokers and commission merchants other than real estate or financial brokers

16. Business and governmental research and consulting services

17. Chartered clubs

18. Child care attendants or schools

19. Collection agents or agencies

20. Commercial photography, art and graphics

21. Copying over the counter (including copies made by the customer on the business' equipment)

22. Court reporting and public stenographers

23. Dance studios and schools

24. Data processing, computer and systems development services

25. Developing or enlarging photographs

26. Detective agencies and protective services

27. Drafting services

28. Employment agencies

29. Engraving outside of the manufacturing process

30. Erecting, installing, removing or storing awnings

31. Extermination services (unless the services involve performing functions defined as contracting under § 58.1-3714 D of the Code of Virginia)

32. Farriers or blacksmiths

33. Foresters

34. Freight traffic bureaus

35. Fumigating or disinfecting

36. Funeral services and crematories

37. Golf courses, driving ranges and miniature golf courses

38. Hauling of sand, gravel or dirt (excavated by others)

39. Homes for adults (licensed by Department of Social Services)

40. Hospitals (other than the performance of medical services falling within the definition of professional services)

41. Hotels, motels, tourist courts, boarding and rooming houses and transient trailers

42. Parks and campsites

43. House cleaning services

44. Information bureaus

45. Instructors, tutors, schools and studios of music, ceramics, art, sewing, sports and the like

46. Interior decorating

47. Janitorial services

48. Laundry cleaning and garment services including laundries, dry cleaners, linen supply, diaper service, coin operated laundries and carpet and upholstery cleaning

49. Mailing, messenger and correspondent services

50. Movie theaters and drive-in theaters

51. Nickel plating, chromizing and electroplating

52. Nurses and physician registries

53. Nursing and personal care facilities including nursing homes, convalescent homes, homes for the retarded, old age homes and rest homes

54. Packing, crating, shipping, hauling or moving goods or chattels for others

55. Parcel delivery services

56. Parking lots, public garages and valet parking

57. Pawnbrokers

58. Personnel services, labor agents and employment bureaus

59. Piano tuning

60. Picture framing and gilding

61. Porter services

62. Press clipping services

63. Professional sports (i.e., commercial rather than amateur)

64. Promotional agents or agencies

65. Public relations services

66. Realty multiple listing services

67. Renting or leasing any items of tangible personal property

68. Research and development laboratories

69. Secretarial services

70. Septic tank cleaning

71. Shoe repair, shoe shine and hat repair shops

72. Sign painting (unless the painting services involve performing functions defined as contracting under subsection D of § 58.1-3714 of the Code of Virginia)

73. Storage -- all types

74. Swimming pool maintenance and management

75. Tabulation services

76. Tax preparers (other than professionals described in 23VAC10-500-450)

77. Taxicab companies

78. Taxidermists

79. Telephone answering services

80. Temporary employee services

81. Testing laboratories

82. Theaters

83. Theatrical performers, bands and orchestras

84. Towing services

85. Transportation services including buses and taxis

86. Travel agencies

87. Tree surgeons, trimmers and removal services

88. Trucking companies, intrastate

89. Wake up services

90. Washing, cleaning or polishing automobiles

Statutory Authority

§ 58.1-3701 of the Code of Virginia.

Historical Notes

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

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.