§ 4-7.2-26. Professions and professional services; license tax rate.

Every person conducting or engaging in any profession, or professional occupations or businesses shall pay an annual license tax of Thirty-one Cents for each One Hundred Dollars of gross receipts. Professions and professional services means services performed by the following persons and such occupations, and no others as the Department of Taxation may list in the BPOL guidelines promulgated pursuant to Code of Virginia Section 58.1-3701.

Architect

Attorney-at-law

Certified public accountant

Dentist

Engineers

Land surveyor

Surgeons, practitioners of the healing arts (the art or science or group of arts or sciences dealing with the prevention, diagnosis, treatment and cure or alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities.)

Veterinarian (40-96-4.)