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• Sec. 15-113. Class III: Financial, real estate and <br />professional services. <br />(f) Subclassification D. Real estate service businesses <br />shall pay an annual license tax of twenty-five dollars on the <br />first two thousand five hundred dollars of gross receipts or <br />fraction thereof, and sixty-arrorri sixty cents per hundred <br />dollars of gross receipts in excess of two thousand five hundred <br />dollars. <br />(g) Subclassification E. Professional service businesses <br />shall pay an annual license tax of twenty-five dollars on the <br />first two thousand five hundred dollars of gross receipts or <br />fraction thereof, and aixty=eavea sixty cents per hundred <br />dollars of gross receipts in excess of two thousand five hundred <br />dollars. Professional services shall include but not be limited <br />to: <br />(1) Actuaries. <br />(2) Architects. <br />(3) Attorneys -at -Law. <br />(4) Auditors and public accountants. <br />• (5) Dentists, orthodontists, endodontists and oral <br />surgeons. <br />(6) Engineers. <br />(7) Land surveyors. <br />(8) Optometrists, but not opticians. <br />(9) Physicians, surgeons and practitioners of the <br />healing arts, as defined in Section 58-273 of the <br />Code of Virginia. <br />(10) Physical therapists. <br />(11) Psychologists, social workers and marriage or <br />family counselors. <br />(12) Veterinarians. <br />(13) Any other profession so classified by the state <br />department of taxation. <br />Sec. 15-114. Class IV: Repair, personal, business and <br />other services. <br />( a ) <br />(b) Subclassification A. The following types of businesses <br />shall pay an annual license tax of twenty-five dollars on the <br />first two thousand five hundred dollars of gross receipts or <br />fraction thereof, and s#xy-seaefl sixty cents per hundred <br />dollars of gross receipts in excess of two thousand five hundred <br />dollars: <br />• <br />