Section 10. Definitions

Section 20. Authority to impose license tax

Section 30. Activities subject to license taxation

Section 40. Exemptions from the BPOL tax

Section 50. Exemption for affiliated groups

Section 60. Gross receipts

Section 70. Exclusions from gross receipts

Section 80. Deductions from gross receipts

Section 90. Other exclusions and deductions from gross receipts

Section 100. Rates and fees

Section 110. Multiple businesses

Section 120. Multiple locations

Section 130. Employees and independent contractors

Section 140. NAICS Codes

Section 150. Situs of gross receipts

Section 160. Situs of gross receipts for a contractor

Section 170. Situs of gross receipts for a retailer

Section 180. Situs of purchases for wholesaler subject to tax based on purchases

Section 190. Situs of a business renting tangible personal property

Section 200. Situs of a business performing services

Section 210. Apportionment; in general

Section 220. Apportionment; agreement to apportion among localities

Section 230. Contractors; maximum rate

Section 240. Contractors; classification

Section 250. Contractors; list of occupations

Section 260. Installation by merchant

Section 270. Retail sales; maximum rate

Section 280. Retail sales; retail and wholesale distinguished

Section 290. Retail sales; banks

Section 300. Retail sales; solicitation

Section 310. Retail sales through a commission merchant

Section 320. Nonmercantile businesses

Section 330. Motor vehicle dealers

Section 340. Wholesale sales; maximum rate

Section 350. The licensable privilege of wholesale selling

Section 360. Wholesale activities ancillary to manufacturing

Section 370. Financial, real estate and professional services; maximum rate

Section 380. Financial services; definitions

Section 390. Financial services; list of occupations

Section 400. Financial services; buying for another

Section 410. Financial services; banks

Section 420. Real estate services

Section 430. Real estate services; list of occupations

Section 440. Professional services; generally

Section 450. Professional services; list of occupations

Section 460. Professional services; consulting

Section 470. Professional services; services for compensation

Section 480. Repair, personal, business and other services; other businesses

Section 490. Repair, personal, business and other services; maximum rate

Section 500. Repair, personal, business and other services; list of occupations

Section 510. Commission merchants

Section 520. Manufacturing

Section 530. Due dates

Section 540. Interest and penalties

Section 550. Interest

Section 560. Penalties

Section 570. Waiver or abatement of late filing or late payment penalties

Section 580. Assessments; limitations and extensions

Section 590. Limitations on collection

Section 600. Recordkeeping and audits

Section 610. Consistent reporting and coordinated enforcement

Section 620. Locality tax year

Section 630. Taxpayer’s request for a written ruling

Section 632. Tax Commissioner’s advisory and interpretative powers

Section 633. Requesting an advisory opinion from the Tax Commissioner Exhibit

Section 640. Administrative appeals; introduction

Section 650. Overview of the administrative review process

Section 660. Applicability of the BPOL regulations (23VAC10-500)

Section 661. Notice of right to appeal

Section 670. Filing requirements

Section 680. Suspension and commencement or resumption of collection activity

Section 681. Notice of intent to appeal to local assessing officer exhibit

Section 682. Notice of intent to appeal to Tax Commissioner exhibit

Section 690. Interest during appeal

Section 700. Application for review to local assessing officer

Section 710. Final local determination

Section 711. Final local determination exhibit

Section 712. Procedure in event of nondecision

Section 715. Appeal to the Tax Commissioner; time limitations

Section 720. Appeal to the Tax Commissioner; procedures

Section 730. Appeal to the Tax Commissioner; notice of intent to appeal filed but appeal to the Tax Commissioner not timely filed

Section 740. Administrative appeal to the Tax Commissioner; incomplete appeals

Section 750. Administrative appeal to the Tax Commissioner; receipt of a complete appeal

Section 760. Administrative appeal to the Tax Commissioner; local assessing officer’s reply; new issues in taxpayer’s appeal

Section 770. Administrative appeal to the Tax Commissioner; Tax Commissioner’s final determination

Section 780. Administrative appeal to the Tax Commissioner; withdrawal of appeal

Section 785. Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner

Section 790. Administrative appeal to the Tax Commissioner; confidentiality of determinations and advisory opinions

Section 800. Appeal to the circuit court; Generally

Section 811. Appeal to the circuit court; suspension of payment of disputed amount of refund

Section 820. Appeal to the circuit court; suspension of collection activity