Tax Type
BPOL Tax
Description
Certified Public Accountants;Revenue License
Topic
Local Power to Tax
Date Issued
04-08-1976
Certified public accountants working as salaried employees of a CPA firm must obtain a revenue license in addition to a business license.
You have inquired whether certified public accountants hired as salaried employees of a CPA firm are required to be licensed in accordance with Chapter 243 of the Acts of Assembly of 1975. I assume for purposes of this opinion that the employees in question have been licensed as certified public accountants under the provisions of Chapter 5 of Title 54 of the Code, and are in fact performing accounting work for their employer in Virginia. Chapter 243 was codified as Section 58-372.1, which provides, in relevant part, as follows:
- "Every certified public accountant practicing in this State, in addition to being licensed as provided in Chapter 5 of Title 54 of this Code, shall obtain a revenue license. . . .' (Emphasis added.)
In my opinion, the language emphasized in the above-quoted provision requires a revenue license to be obtained by any person who is licensed as a certified public accountant under the provisions of Chapter 5 of Title 54 of the Code, and is in fact performing accounting work in Virginia. Your inquiry is therefore answered in the affirmative.
Attorney General's Opinion