Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article II. LICENSE TAXES |
Division 2. CLASSIFIED BUSINESS AND PROFESSIONAL LICENSES |
§ 36-126.28. Financial, real estate and professional services—Rate and classifications.
(a)
Every person engaged in the business of financial, real estate or professional services shall pay an annual license tax of $0.58 for each $100.00 of gross receipts from such business during the preceding year when such gross receipts exceed $150,000.00.
(b)
Financial, real estate and professional services generally include, but is not limited to, the following businesses and services:
Accountant
Architect
Attorney
Broker
Chiropractor
CPA
Dealer in installment paper
Dentist
Doctor
Engineer
Medical services
Mental health therapist
Mortgage company
Optometrist
Physical therapist
Professional consultant
Psychological
Real estate agent
Real estate appraiser
Respiratory therapist
Small loan
Veterinarian
All other financial, real estate and professional services
(Ord. No. O-96-319, 12-10-96, eff. 1-1-97; Ord. No. O-16-067, § 1, 5-10-16 )
(Ord. No. O-96-319, 12-10-96, eff. 1-1-97; Ord. No. O-16-067, § 1, 5-10-16 )