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(1) Savings and loan associations. <br />• (2) State chartered credit unions. <br />(d) Subclassification C. The following types of businesses <br />shall pay an annual license tax of fifty cents ($0.50) per hundred <br />dollars ($100.00) of gross receipts: <br />(1) Stockbrokers. <br />(2) Dealers in securities or commodities. <br />(3) Investment counselors and management services. <br />(4) Any other financial service business not listed in <br />another subclassification under this section. <br />(e) Subclassification D. Real estate service businesses <br />shall pay an annual license tax of fifty-eight cents ($0.58) per <br />hundred dollars ($100.00) of gross receipts: <br />(f) Subclassification E. Professional service businesses <br />shall pay an annual license tax of fifty-eight cents ($0.58) per <br />hundred dollars ($100.00) of gross receipts. Professional services <br />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 surgeons. <br />(6) Engineers. <br />(7) Land surveyors. <br />(8) Optometrists, but not opticians. <br />(9) Physicians, surgeons and practitioners of the healing arts, as <br />defined in Virginia Code Section 54.1-2900. <br />(10) Physical therapists. <br />(11) Psychologists, social workers and marriage or family <br />counselors. <br />(12) Veterinarians. <br />(13) Any other profession so classified by the state department of <br />taxation. <br />Section 14-19. 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 rate <br />specified for their particular subclassification as hereinafter set <br />forth. <br />(b) Subclassification A. The following types of businesses <br />shall pay an annual license tax of thirty-six cents ($0.36) per <br />• hundred dollars ($100.00) of gross receipts: <br />Page 27 of 34 <br />