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• <br />• <br />• <br />(3) Investment counselors and management services. <br />(4) Any other financial service business not listed in another subclassification under this <br />section. <br />(e) Subclassification D. Persons engaged in the provision of real Real estate services <br />businesses shall pay an annual license tax of fifty-eight cents ($0.58) per hundred dollars ($100.00) <br />of gross receiptst. <br />Gross receipts of real estate brokers shall not include any amounts received by the broker <br />which arise from real estate sales transactions to the extent that such amounts are paid to a real estate <br />aeent as a commission on any real estate sales transaction and the agent is subject to the business <br />license tax on such receipts The broker claiming this exclusion shall identify on its license <br />application each agent to whom the excluded receipts have been paid and the jurisdiction in which <br />each agent is subject to business license taxes. <br />(f) Subclassification E. Persons en,g_aged in the provision of professional Prafessienal <br />services businesses shall pay an annual license tax of fifty-eight cents ($0.58) per hundred dollars <br />($100.00) of gross receipts. 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 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 defined in <br />54.1-2900. <br />(10) Physical therapists. <br />(11) Psychologists, social workers and marriage or family counselors. <br />Virginia Code Section <br />(12) Veterinarians. <br />(13) Any other profession so classified by the state Virginia Department of Taxation and/or by <br />§58.1-3700.1 of the Virginia Code. <br />Section 14-19. Class IV: Repair, personal, business and other services. <br />(a) Generally. Persons engaged in furnishing repair, personal or business services, not <br />taxable under Classes I, II or III, are classified as Class IV businesses for license tax purposes. Such <br />persons shall obtain a city business license and shall pay an annual license tax at the rate specified <br />for their particular subclassification as herea-after set forth in this section. <br />(b) Subclassification A. Persons engaged in the following types of businesses shall obtain <br />a city business license and shall pay an annual license tax of thirty-six cents ($0.36) per hundred <br />Page 18 of 26 <br />