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    Home » Sec. 36-126.31. Repair, Personal, Business and Other Services-- Definitions.

    Sec. 36-126.31. Repair, Personal, Business and Other Services-- Definitions.

     

    Sec. 36-126.31. Repair, personal, business and other services-- Definitions.
     
    (a) Services shall mean things purchased by a customer which do not have physical characteristics, or which are not goods, wares or merchandise.
     
    (1) Repair service is the repairing, cleaning or servicing some article or item of personal property for compensation, unless such service is specifically provided for under another section of this article or exempted from local taxation by Title 58.1 of the Code of Virginia, or successor title.
     
    (2) Personal service is any service rendered for compensation either upon or for persons, animals or personal effects, unless such service is specifically provided for under another section of this article or exempted by Title 58.1 of the Code of Virginia, or successor title.
     
    (3) Business service is any service rendered for compensation to any business, trade, occupation or governmental agency, unless such service is specifically provided for under another section of this article or exempted by Title 58.1 of the Code of Virginia, or successor title.
     
    (b) Commission merchant shall mean any person engaging in the business of selling merchandise on commission by sample, circular, or catalog for a regularly established retailer, who has no stock or inventory under his control other than floor samples held for demonstration or sale and owned by the principal retailer. (Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)
     
    Last updated date: 10/23/2006 4:15:21 PM