The Virginia Business Professional and Occupational License (BPOL) is a local level tax levied on businesses’ gross receipts. Rates typically range from $0.03 to $0.58 per $100 of gross receipts, depending on the locality and...more
The Ohio Supreme Court ruled in favor of NASCAR Holdings Inc. (NASCAR Holdings Inc. v. McClain, Slip Opinion No. 2022-Ohio-4131) in a recent decision that directly impacts the methodology for sourcing receipts from licensing...more