Laserfiche WebLink
• <br />• <br />• <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 fifty -eight cents per hundred dollars <br />of gross receipts in excess of two thousand five hundred 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 sixty fifty -eight cents per hundred dollars <br />of gross receipts in excess of two thousand five hundred dollars. <br />Professional services shall include but not be limited 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) Generally. Persons engaged in furnishing repair, <br />personal or business services, not taxable under classes I, II or <br />III, are classified as class IV businesses for license tax <br />purposes. Such persons shall pay an annual license tax at the <br />rate specified for their particular subclassification as <br />hereinafter set forth. <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 sixty forty -five cents per hundred dollars <br />of gross receipts in excess of two thousand five hundred dollars: <br />(1) Advertising agents. <br />(2) Bondsmen. <br />(3) Booking agents and concert promoters. <br />(4) Business research services. <br />