[HISTORY: Adopted by the Board of Supervisors of Amelia County 5-17-2017. Amendments noted where applicable.]
This chapter shall be known as the "Business, Professional,
Occupational License Tax Ordinance for Amelia County, Virginia" and
may be so cited.
Except as may be otherwise provided by the laws of the Commonwealth
of Virginia, and notwithstanding any other current ordinances or resolutions
enacted by the Board of Supervisors of the County, whether or not
compiled in the Code of the County, to the extent of any conflict,
the following provisions shall be applicable to the levy, assessment,
and collection of licenses required and taxes imposed on businesses,
trades, professions and callings and upon the persons, firms and corporations
engaged therein within this County.
For the purposes of this chapter, unless otherwise required
by the context, the following terms shall have the meanings indicated:
A determination as to the proper rate of tax, the measure
to which the tax rate is applied, and ultimately the amount of tax,
including additional or omitted tax, that is due. An assessment shall
include a written assessment made pursuant to notice by the assessing
official or a self-assessment made by a taxpayer upon the filing of
a return or otherwise not pursuant to notice. Assessments shall be
deemed made by an assessing official when a written notice of assessment
is delivered to the taxpayer by the assessing official or an employee
of the assessing official, or mailed to the taxpayer at his last known
address. Self-assessments shall be deemed made when a return is filed,
or if no return is required, when the tax is paid. A return filed
or tax paid before the last day prescribed by ordinance for the filing
or payment thereof shall be deemed to be filed or paid on the last
day specified for the filing of a return or the payment of tax, as
the case may be.
One or more chains of includable corporations subject to inclusion
connected through stock ownership with a common parent corporation
which is a corporation subject to inclusion if:
Stock possessing at least 80% of the voting power of all classes
of stock and at least 80% of each class of the nonvoting stock of
each of the corporations subject to inclusion, except the common parent
corporation, is owned directly by one or more of the other corporations
subject to inclusion; and
The common parent corporation directly owns stock possessing
at least 80% of the voting power of all classes of stock and at least
80% of each class of the nonvoting stock of at least one of the other
subject to inclusion corporations. As used in this subsection, the
term "stock" does not include nonvoting stock which is limited and
preferred as to dividends; the phrase "corporation subject to inclusion"
means any corporation within the affiliated group irrespective of
the state or country of its incorporation; and the term "receipts"
includes gross receipts and gross income.
Two or more corporations if five or fewer persons who are individuals,
estates or trusts own stock possessing at least 80% of the total combined
voting power of all classes of stock entitled to vote or at least
80% of the total value of shares of all classes of the stock of each
corporation and more than 50% of the total combined voting power of
all classes of stock entitled to vote or more than 50% of the total
value of shares of all classes of stock of each corporation, taking
into account the stock ownership of each such person only to the extent
such stock ownership is identical with respect to each such corporation.
When one or more of the corporations subject to inclusion, including
the common parent corporation, is a nonstock corporation, the term
"stock" as used in this subsection shall refer to the nonstock corporation
membership or membership voting rights, as is appropriate to the context.
The Commissioner of the Revenue of the County.
The calendar year preceding the license year, except for contractors
subject to the provisions of § 58.1-3715, Code of Virginia,
and except for persons beginning a business, profession, trade or
occupation.
Every person beginning a business, profession, trade or occupation
which is subject to a license tax under the provisions of this chapter
shall estimate the amount of the gross receipts he/she will receive
between the date of beginning business and the end of the then current
license year, and the license tax for the current year shall be computed
on such estimate. Whenever a license tax is computed upon gross receipts,
such estimate shall be subject to adjustment by the Commissioner of
the Revenue at the end of the tax year to reflect actual gross receipts,
and he/she shall give credit for any overpayment on the license tax
payable the following year.
An agent of a buyer or a seller who buys or sells stocks,
bonds, commodities, or services usually on a commission basis.
A course of dealing which requires the time, attention and
labor of the person so engaged for the purpose of earning a livelihood
or profit. It implies a continuous and regular course of dealing,
rather than an irregular or isolated transaction. A person may be
engaged in more than one business. The following acts shall create
a rebuttable presumption that a person is engaged in a business:
Any service rendered for compensation to any business, trade,
occupation or governmental agency, unless the service is specifically
provided for under another definition in this section.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any person buying or selling any kind of goods, wares or merchandise
for another on commission is a commission merchant and is engaged
in a business service.
Sign painting is a service unless the sign is painted on the
side of a building or any other structure assessed as realty in which
case the sign painting is contracting.
Those rendering a repair, personal or business service or other
service include, but are not limited to, the following:
Advertising agencies.
Airports.
Ambulance services.
Amusements and recreation services (all types).
Auctioneers and common criers.
Automobile driving schools.
Barbershops, beauty parlors and hairdressing establishments,
schools and services.
Bid or building reporting service.
Billiard or pool establishments or parlors.
Blacksmith or wheelwright.
Bondsman.
Booking agents or concert managers.
Bottle exchanges.
Bowling alleys.
Brokers and commission merchants other than real estate or financial
brokers.
Business research and consulting services.
Carnivals.
Chartered clubs.
Child-care attendants or schools.
Collection agents or agencies.
Commercial photography, art and graphics.
Commercial sports.
Dance halls, studios and schools.
Data processing, computer and systems development services.
Developing or enlarging photographs.
Detective agency and protective services.
Drafting services.
Engraving.
Erecting, installing, removing or storing awnings.
Fortune tellers.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Freight traffic bureaus.
Fumigating or disinfecting.
Funeral services and crematories.
Golf course, driving ranges and miniature golf courses.
Hauling of sand, gravel or dirt.
Hotels, motels, tourist courts, boarding and rooming houses
and trailer parks and campsites.
House cleaning services.
Impounding lots.
Information bureau.
Instructors, tutors, schools and studios of music, ceramics,
art, sewing, sports and the like.
Interior decorating.
Janitorial services.
Laundry cleaning and garment services including laundries, dry
cleaners, linen supply, diaper service, coin operated laundries and
carpet and upholstery cleaning.
Mailing, messenger and correspondent services.
Marina and boat landings.
Massage parlors.
Movie theaters and drive-in theaters.
Nickel plating, chromizing and electroplating.
Nurse and physician registries.
Nursing and personal care facilities, including nursing homes,
convalescent homes, homes for persons with developmental disabilities,
old age homes and rest homes.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Packing, crating, shipping, hauling or moving goods or chattels
for others.
Parcel delivery service.
Parking lots, public garages and valet parking.
Pawnbrokers.
Personnel services, labor agents and employment bureaus.
Photographers and photographic services.
Piano tuning.
Picture framing and gilding.
Porter services.
Press clipping services.
Private hospitals.
Promotional agents or agencies.
Public relations services.
Realty multiple listing services.
Renting or leasing any items of tangible personal property.
Reproduction services.
Secretarial services.
Septic tank cleaning.
Shoe repair, shoe shine and hat repair shops.
Sign painting.
Storage, all types.
Swimming pool maintenance and management.
Tabulation services.
Taxidermist.
Telephone answering services.
Theaters.
Theatrical performers, band and orchestras.
Towing services.
Transportation services including buses and taxis.
Travel bureaus.
Tree surgeons, trimmers and removal services.
Turkish, Roman or other like baths or parlors.
Wake-up services.
Washing, cleaning or polishing automobiles.
An aggregation of shows, amusements, concessions and riding
devices or any of them operated together on one lot or street or on
contiguous lots or streets, moving from place to place, whether the
same are owned and actually operated by separate persons or not. The
term includes, but is not limited to, sideshows, dog and pony shows,
trained animal shows, circuses and menageries.
Staples such as wool, cotton, etc., which are traded on a
commodity exchange and on which there is trading in futures.
Any person who accepts or offers to accept:
Orders or contracts for doing any work on or in any building
or structure, requiring the use of paint, stone, brick, mortar, wood,
cement, structural iron or steel, sheet iron, galvanized iron, metallic
piping, tin, lead or other metal or any building material;
Contracts to do any paving, curbing or other work on sidewalks,
streets, alleys or highways, on public or private property, using
asphalt, brick, stone, cement, concrete, wood or any composition;
An order for or contract to excavate earth, rock or other material
for foundation or any other purpose, or for cutting, trimming or maintaining
rights-of-way;
An order or contract to construct any sewer of stone, brick,
terra-cotta or other material;
Orders or contracts for doing any work on or in any building
or premises involving the erecting, installing, altering, repairing,
servicing or maintaining of electric wiring; or the erecting, installing,
repairing or maintaining of lines for the transmission or distribution
of electric light and power or other utility services;
An order or contract to remodel, repair, wreck or demolish a
building;
An order or contract to bore or dig a well;
An order or contract to install, maintain or repair air-conditioning
apparatus or equipment..
Engaging in the business of plumbing and steamfitting.
Contracting generally includes, but is not limited to, persons
engaged in the following occupations, businesses or trades:
Air conditioning.
Brick contracting and other masonry.
Building.
Cementing.
Dredging.
Electrical contracting.
Elevator installation.
Erecting signs which are assessed as realty.
Floor scraping or finishing.
Foundations.
House moving.
Paint and paper decorating.
Plastering.
Plumbing, heating, steamfitting.
Refrigeration.
Road, street, bridge, sidewalk or curb and gutter construction.
Roofing and tinning.
Sewer drilling and well digging.
Sign painting.
Structural metal work.
Tile, glass, flooring and floor covering installation.
Wrecking, moving or excavating.
A person is not a contractor if he is engaged in the business
of selling and installing air conditioning units that are placed in
windows or other openings with frames and require no ducts. The permanent
installation of a unit in the wall of the building is contracting.
Any person engaged in the business of selling and erecting or
erecting tombstones is not a contractor, but is engaged in either
retail or wholesale sales.
Any person engaged in the business of wrecking or demolishing
a building and who sells the materials obtained is engaged in retail
or wholesale sale as to the sale of the materials.
Soliciting business for a contractor is not contracting but
is a business service.
Every contractor, whether a general contractor or a subcontractor,
is a contractor for purposes of local license taxation. The imposition
of a license tax on the gross receipts of a general contractor and
also a subcontractor is not double taxation. Each is engaged in business
in his/her own right and licensable accordingly.
A person who merely sells a prefabricated building or structure
is not a contractor, but if the person or a subcontractor for that
person erects the building or structure, then the seller is a contractor.
Any person who sells floor coverings and furnishes and installs
the floor covering under a contract with a general contractor (whether
the covering be carpet, linoleum, tile or other covering) is a contractor.
If floor coverings are sold at retail and installed as part of or
incidental to the sale, then the transaction is not contracting but
a retail sale.
If the installation of an appliance requires the running of
electrical, water or gas lines or service outlets, or the performance
of any other function previously defined as contracting, then the
installation is contracting.
The mere hauling of sand, gravel and dirt is not contracting
but is a business service.
Any person engaged in the business of buying and selling
securities for his own account, but does not include a bank, or any
person insofar as he buys or sells securities for his own account,
either individual or in some fiduciary capacity, but not as part of
a regular business.
An office or a location at which occurs a regular and continuous
course of dealing for 30 consecutive days or more. A definite place
of business for a person engaged in business may include a location
leased or otherwise obtained from another person on a temporary or
seasonal basis and real property leased to another. A person's residence
shall be deemed to be a definite place of business if there is no
definite place of business maintained elsewhere and the person is
not subject to licensure as a peddler or itinerant merchant.
Any person who:
Engages in the trade or business of selling or soliciting the
sale of consumer products primarily in private residences and maintains
no public location for the conduct of such business; and
Receives remuneration for such activities, with substantially
all of such remuneration being directly related to sales or other
sales-oriented service, rather than to number of hours worked; and
Performs such activities pursuant to a written contract between
such person and the person for whom the activities are performed,
and such contract provides that such person will not be treated as
an employee with respect to such activities for federal tax purposes,
is a direct seller.
The buying, selling, handling, managing, investing, and providing
of advice regarding money, credit, securities and other investments
and shall include the service for compensation by a credit agency,
an investment company, a broker or dealer in securities and commodities
or a security or commodity exchange, unless such service is otherwise
provided for in this chapter.
Those engaged in rendering financial services include, but without
limitation, the following:
Buying installment receivables.
Chattel mortgage financing.
Consumer financing.
Credit card services.
Credit unions.
Factors.
Financing accounts receivable.
Industrial loan companies.
Installment financing.
Inventory financing.
Loan or mortgage brokers.
Loan or mortgage companies.
Safety deposit box companies.
Security and commodity brokers and services.
Stockbroker.
Working capital financing.
Any person other than a national bank or bank or trust company
organized under the laws of this state, or duly licensed and practicing
attorney at law, that engages in the business of buying or selling
for others on commission or for other compensation, shares in any
corporation, bonds, notes or other evidences of debt is a stockbroker.
The fact that orders are taken subject to approval by a main office
does not relieve the broker from local license taxation. Also, an
insurance company engaged in selling mutual funds is a broker as to
that portion of its business.
Includes a clairvoyant, a practitioner of palmistry, a phrenologist,
a faith healer, a star analyst, a handwriting analyst who attempts
to predict the future, or any other person who attempts to predict
the future.
The whole, entire, total receipts attributable to the licensed
privilege, without deduction, except as may be limited by the provisions
of Chapter 37 of Title 58.1 of the Code of Virginia.
Any person who engages in, does, or transacts any temporary
or transient business in any County, city or town and who, for the
purpose of carrying on such business, occupies any location for a
period of less than one year.
The calendar year for which a license is issued for the privilege
of engaging in business.
Any person who shall carry from place to place any goods,
wares or merchandise and offer to sell or barter the same, or actually
sell or barter the same.
Any individual, firm, copartnership, corporation, company,
association or joint-stock association. Such term shall include any
trustee, receiver, assignee or personal representative thereof carrying
on or continuing a business, profession, trade or occupation, but
shall not include a court appointed trustee, receiver or personal
representative, in the liquidation of assets for immediate distribution
or a sergeant or sheriff or any deputy, selling under authority of
process or writ of a court of justice. Such terms shall not include
a volunteer fire department, a volunteer rescue squad or a nonprofit
organization operating a community center, swimming pool, tennis court
or other educational, cultural, recreational, and athletic facilities
and facilities for the welfare of the residents of the area.
Rendering for compensation any repair, personal business
or other services not specifically classified as financial, real estate
or professional service under this chapter, or rendered in any other
business or occupation not specifically classified in this chapter
unless exempted from local license tax by Title 58.1 of the Code of
Virginia.
Services performed by architects, attorneys-at-law, certified
public accountants, dentists, engineers, land surveyors, surgeons,
veterinarians, and practitioners of the healing arts (the arts and
sciences dealing with the prevention, diagnosis, treatment and cure
or alleviation of human physical or mental ailments, conditions, diseases,
pain or infirmities) and such occupations, and no others, as the Department
of Taxation may list in the BPOL guidelines promulgated pursuant to
§ 58.1-3701, Code of Virginia. The Department shall identify
and list each occupation or vocation in which a professed knowledge
of some department of science or learning, gained by a prolonged course
of specialized instruction and study, is used in its practical application
to the affairs of others, either advising, guiding, or teaching them,
and in serving their interests or welfare in the practice of an art
or science founded on it. The word "profession" implies attainments
in professional knowledge as distinguished from mere skill, and the
application of knowledge to uses for others rather than for personal
profit.
All goods, wares and merchandise received for sale at each
definite place of business of a wholesale merchant. The term shall
also include the cost of manufacture of all goods, wares and merchandise
manufactured by any wholesaler or wholesale merchant and sold or offered
for sale. Such merchant may elect to report the gross receipts from
the sale of manufactured goods, wares and merchandise if it cannot
determine or chooses not to disclose the cost of manufacture.
Rendering a service for compensation as lessor, buyer, seller,
agent or broker and providing a real estate service, unless the service
is otherwise specifically provided for in this chapter, and such services
include, but are not limited to, the following:
The repairing, renovating, cleaning or servicing of some
article or item of personal property for compensation is a repair
service, unless the service is specifically provided for under another
definition in this section.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The sale of goods, wares and merchandise for any purpose
other than resale, but not including sales at wholesale to institutional,
commercial and industrial users.
Any person or merchant who sells goods, wares and merchandise
for use or consumption by the purchaser or for any purpose other than
resale by the purchaser, but does not include sales at wholesale to
institutional, commercial and industrial users.
Any person engaged in repair service who sells parts in addition
to or as part of the repair service is engaged in retail or wholesale
sales as to the sales of the repair parts.
For purposes of this chapter shall have the same meaning
as in the Securities Act (§ 13.1-501 et seq.) of the Code
of Virginia, or in similar laws of the United States regulating the
sale of securities.
Things purchased by a customer which do not have physical
characteristics, or which are not goods, wares, or merchandise.
Any person or merchant who sells wares and merchandise for
resale by the purchaser, including sales when the goods, wares and
merchandise will be incorporated into goods and services for sale,
and also includes sales to institutional, commercial, government and
industrial users which because of the quantity, price, or other terms
indicate that they are consistent with sales at wholesale.
State law references: §§ 58.1-3700.1
and 58.1-3717, Code of Virginia.
A.
Every person shall apply for a license for each business or profession
when engaging in a business in this jurisdiction if i) the person
has a definite place of business in this jurisdiction; ii) there is
no definite place of business anywhere and the person resides in this
jurisdiction; or iii) there is no definite place of business in this
jurisdiction but the person operates amusement machines or is classified
as an itinerant merchant, peddler, carnival, circus, contractor subject
to § 58.1-3715, Code of Virginia, or public service corporation.
A separate license shall be required for each definite place of business
and for each business. A person engaged in two or more businesses
or professions carried on at the same place of business may elect
to obtain one license for all such businesses and professions if all
of the following criteria are satisfied: i) each business or profession
is subject to licensure at the location and has satisfied any requirements
imposed by state law or other provisions of the ordinances of this
jurisdiction; ii) all of the businesses or professions are subject
to the same tax rate, or, if subject to different tax rates, the licensee
agrees to be taxed on all businesses and professions at the highest
rate; and iii) the taxpayer agrees to supply such information as the
Assessor may require concerning the nature of the several businesses
and their gross receipts.
B.
Each person subject to a license tax shall apply for a license prior
to beginning business if he was not subject to licensing in the County
on or before January 1 of the license year, or no later than March
1 of the current license year if he had been issued a license for
the preceding license year. The application shall be on forms prescribed
by the assessing official and available at the assessing official's
office.
C.
Every applicant for a license to conduct any business, profession,
trade or occupation under the provisions of this chapter shall furnish
the Commissioner of the Revenue, in writing, with his correct name
and trade name, his correct residence address, the nature of the business,
profession, trade or occupation to be pursued, the place where it
is to be pursued, the date and/or number of the certificate of zoning
compliance, and a record of gross receipts, verified by oath, for
the past year, as well as such other information as may be required
by the Commissioner of the Revenue.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
A.
The tax shall be paid with the application on or before March 1.
[Amended 9-19-2018; at
time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
B.
The assessing official may grant an extension of time, not to exceed
90 days, in which to file an application for a license, for reasonable
cause. The extension may be conditioned upon the timely payment of
a reasonable estimate of the appropriate tax, subject to adjustment
to the correct tax at the end of the extension, together with interest
from the due date until the date paid and, if the estimate submitted
with the extension is found to be unreasonable under the circumstances,
with a penalty of 10% of the portion paid after the due date.
A.
A penalty of 10% of the tax may be imposed upon the failure to file
an application or the failure to pay the tax by the appropriate due
date. Only the late filing penalty shall be imposed by the assessing
official if both the application and payment are late; however, both
penalties may be assessed if the assessing official determines that
the taxpayer has a history of noncompliance. In the case of an assessment
of additional tax made by the assessing official, if the application
and, if applicable, the return were made in good faith and the understatement
of the tax was not due to any fraud, reckless or intentional disregard
of the law by the taxpayer, there shall be no late payment penalty
assessed with the additional tax. If any assessment of tax by the
assessing official is not paid within 30 days, the treasurer or other
collecting official may impose a 10% late payment penalty. If the
failure to file or pay was not the fault of the taxpayer, the penalties
shall not be imposed, or if imposed, shall be abated by the official
who assessed them. In order to demonstrate lack of fault, the taxpayer
must show that he acted responsibly and that the failure was due to
events beyond his control.
(1)
"Acted responsibly" means that:
(a)
The taxpayer exercised the level of reasonable care that a prudent
person would exercise under the circumstances in determining the filing
obligations for the business; and
(b)
The taxpayer undertook significant steps to avoid or mitigate
the failure, such as requesting appropriate extensions (where applicable),
attempting to prevent a foreseeable impediment, acting to remove an
impediment once it occurred, and promptly rectifying a failure once
the impediment was removed or the failure discovered.
(2)
"Events beyond the taxpayer's control" include, but are not limited
to, the unavailability of records due to fire or other casualty; the
unavoidable absence (e.g., due to death or serious illness) of the
person with the sole responsibility for tax compliance; or the taxpayer's
reasonable reliance in good faith upon erroneous written information
from the assessing official who was aware of the relevant facts relating
to the taxpayer's business when he provided the erroneous information.
B.
Interest at the rate of 10% per annum shall be charged on the late
payment of the tax from the due date until the date paid without regard
to fault or other reason for the late payment. Whenever an assessment
of additional or omitted tax by the assessing official is found to
be erroneous, all interest and any penalties charged and collected
on the amount of the assessment found to be erroneous shall be refunded
together with interest on the refund from the date of payment or the
due date, whichever is later. Interest shall be paid on the refund
of any BPOL tax paid under this chapter from the date of payment or
due date, whichever is later, whether attributable to an amended return
or other reason. Interest on any refund shall be paid at the rate
of 10% per annum, the same rate charged under § 58.1-3916,
Code of Virginia. No interest shall accrue on an adjustment of estimated
tax liability to actual liability at the conclusion of a base year.
No interest shall be paid on a refund or charged on a late payment,
in the event of such adjustment, provided the refund or the late payment
is made not more than 30 days from i) the date of the payment that
created the refund, ii) or the due date of the tax, whichever is later.
C.
All licenses issued and license taxes imposed under the provisions
of this chapter upon the gross receipts of a business, trade or occupation
conducted by a corporation or partnership shall be issued to and paid
by the corporation or partnership, and when so paid, it shall be deemed
to discharge the license tax liability of the members of such partnership
insofar as it relates to partnership business.
State law references: §§ 58.1-3703.1
and 58.1-3916, Code of Virginia.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
It shall be unlawful and constitute a misdemeanor for any person
to conduct a business or engage in a profession, trade or occupation
before procuring a license as required under the provisions of this
chapter. It shall also be unlawful and constitute a misdemeanor for
any person to violate any of the provisions of this chapter. Any person
who is convicted for failing to procure a license as required, or
convicted of a violation of any of the provisions of this chapter
shall, except where some other penalty is specifically provided, be
punished by a fine not to exceed $500. Each day any person shall continue
to violate the provisions of this chapter after the due date of any
license tax prescribed in this chapter shall constitute a separate
offense.
A.
Licenses issued under the provisions of this chapter, except as otherwise
provided, may be transferred from one person to another or from one
location to another; provided that no such transfer shall be valid
unless and until notice in writing be given to the Commissioner of
the Revenue of the proposed transfer, which notice shall contain the
name, trade name, if any, and the proposed transfer; and the Commissioner
of the Revenue may approve such transfer upon being satisfied of the
good faith thereof. Failure to notify the Commissioner of the Revenue
of a transfer of a license within 30 days of such transfer shall invalidate
such license and such invalidated license shall not be subject to
refund.
B.
It is specifically provided, however, that if the transferor's license
for the current license year has been based on an estimate of gross
receipts, or gross expenditures, as provided in this chapter, that
the transferor shall reveal his/her gross receipts or gross expenditures
for the period he/she was in business during the current license year
and if the accumulation of gross receipts by transfer shall exceed
the original estimate the transferee shall be required to amend the
license by an estimate of the gross receipts or gross expenditures
he/she will incur between the day of beginning business and the end
of the current license year.
Every person required to obtain a license under the provisions
of this chapter shall keep the form, tag, button or sign issued in
evidence thereof as prescribed the Commissioner of the Revenue in
a convenient and conspicuous place, and whenever required to do so
shall exhibit the same to any authorized enforcement officer of the
County.
Every license issued under the provisions of this chapter shall
be deemed to confer a personal privilege to transact, carry on or
conduct the business, profession, trade or occupation which may be
the subject of the license, and shall not be exercised except by the
persons licensed.
A.
General rule. Whenever the tax imposed by this chapter is measured
by gross receipts, the gross receipts included in the taxable measure
shall be only those gross receipts attributed to the exercise of a
privilege subject to licensure at a definite place of business within
this jurisdiction. In the case of activities conducted outside of
a definite place of business, such as during a visit to a customer
location, the gross receipts shall be attributed to the definite place
of business from which such activities are initiated, directed, or
controlled. The situs of gross receipts for different classifications
of business shall be attributed to one or more definite places of
business or offices as follows:
(1)
The gross receipts of a contractor shall be attributed to the definite
place of business at which his services are performed, or if his services
are not performed at any definite place of business, then the definite
place of business from which his services are directed or controlled,
unless the contractor is subject to the provisions of § 58.1-3715,
Code of Virginia;
(2)
The gross receipts of a retailer or wholesaler shall be attributed
to the definite place of business at which sales solicitation activities
occur, or if sales solicitation activities do not occur at any definite
place of business, then the definite place of business from which
sales solicitation activities are directed or controlled; however,
a wholesaler or distribution house subject to a license tax measured
by purchases shall determine the situs of its purchases by the definite
place of business at which or from which deliveries of the purchased
goods, wares and merchandise are made to customers. Any wholesaler
who is subject to license tax in two or more localities and who is
subject to multiple taxation because the localities use different
measures, may apply to the Department of Taxation for a determination
as to the proper measure of purchases and gross receipts subject to
license tax in each locality;
(3)
The gross receipts of a business renting tangible personal property
shall be attributed to the definite place of business from which the
tangible personal property is rented or, if the property is not rented
from any definite place of business, then to the definite place of
business at which the rental of such property is managed; and
(4)
The gross receipts from the performance of services shall be attributed
to the definite place of business at which the services are performed
or, if not performed at any definite place of business, then to the
definite place of business from which the services are directed or
controlled.
B.
Apportionment. If the licensee has more than one definite place of
business and it is impractical or impossible to determine to which
definite place of business gross receipts should be attributed under
the general rule, the gross receipts of the business shall be apportioned
between the definite places of businesses on the basis of payroll.
Gross receipts shall not be apportioned to a definite place of business
unless some activities under the applicable general rule occurred
at, or were controlled from, such definite place of business. Gross
receipts attributable to a definite place of business in another jurisdiction
shall not be attributed to this jurisdiction solely because the other
jurisdiction does not impose a tax on the gross receipts attributable
to the definite place of business in such other jurisdiction.
C.
Agreements. The Assessor may enter into agreements with any other
political subdivision of Virginia concerning the manner in which gross
receipts shall be apportioned among definite places of business. However,
the sum of the gross receipts apportioned by the agreement shall not
exceed the total gross receipts attributable to all of the definite
places of business affected by the agreement. Upon being notified
by a taxpayer that its method of attributing gross receipts is fundamentally
inconsistent with the method of one or more political subdivisions
in which the taxpayer is licensed to engage in business and that the
difference has, or is likely to, result in taxes on more than 100%
of its gross receipts from all locations in the affected jurisdictions,
the Assessor shall make a good-faith effort to reach an apportionment
agreement with the other political subdivisions involved. If an agreement
cannot be reached, either the Assessor or taxpayer may seek an advisory
opinion from the Department of Taxation pursuant to § 58.1-3701,
Code of Virginia; notice of the request shall be given to the other
party. Notwithstanding the provisions of § 58.1-3993, Code
of Virginia, when a taxpayer has demonstrated to a court that two
or more political subdivisions of Virginia have assessed taxes on
gross receipts that may create a double assessment within the meaning
of § 58.1-3986, Code of Virginia, the court shall enter
such orders pending resolution of the litigation as may be necessary
to ensure that the taxpayer is not required to pay multiple assessments
even though it is not then known which assessment is correct and which
is erroneous.
State law references: § 58.1-3703.1, Code
of Virginia.
A.
Where, before the expiration of the time prescribed for the assessment
of any license tax imposed pursuant to this chapter, both the assessing
official and the taxpayer have consented, in writing, to its assessment
after such time, the tax may be assessed at any time prior to the
expiration of the period agreed upon. The period so agreed upon may
be extended by subsequent agreements, in writing, made before the
expiration of the period previously agreed upon.
B.
Notwithstanding § 58.1-3903, Code of Virginia, the Commissioner
of the Revenue shall assess the local license tax omitted because
of fraud or failure to apply for a license for the current license
year and the six preceding license years.
C.
The period for collecting any local license tax shall not expire prior to the period specified in § 58.1-3940, Code of Virginia, two years after the date of assessment if the period for assessment has been extended pursuant to this section, two years after the final determination of an appeal for which collection has been stayed pursuant to the following § 189-13B or D of this chapter, or two years after the final decision in a court application pursuant to § 58.1-3984, Code of Virginia, or a similar law for which collection has been stayed, whichever is later.
State law references: § 58.1-3703.1, Code
of Virginia.
A.
AMOUNT IN DISPUTE
APPEALABLE EVENT
(1)
(a)
(b)
(c)
(d)
(2)
FRIVOLOUS
(1)
(2)
(3)
(4)
JEOPARDIZED BY DELAY
Definitions. As used in this section, the following terms shall have
the meanings indicated:
When used with respect to taxes due or assessed, means the
amount specifically identified in the administrative appeal or application
for judicial review as disputed by the party filing such appeal or
application.
An increase in the assessment of a local license tax payable
by a taxpayer, the denial of a refund, or the assessment of a local
license tax where none previously was assessed, arising out of the
local assessing official's:
Examination of records, financial statements, books of account,
or other information for the purpose of determining the correctness
of an assessment;
Determination regarding the rate or classification applicable
to the licensable business;
Assessment of a local license tax when no return has been filed
by the taxpayer; or
Denial of an application for correction of erroneous assessment
attendant to the filing of an amended application for license.
An appealable event shall include a taxpayer's appeal of the
classification applicable to a business, including whether the business
properly falls within a business license subclassification established
by the County, regardless of whether the taxpayer's appeal is in conjunction
with an assessment, examination, audit, or any other action taken
by the County.
A finding, based on specific facts, that the party asserting
the appeal is unlikely to prevail upon the merits because the appeal
is:
Not well grounded in fact;
Not warranted by existing law or a good faith argument for the
extension, modification, or reversal of existing law;
Interposed for an improper purpose, such as to harass, to cause
unnecessary delay in the payment of tax or a refund, or to create
needless cost from the litigation; or
Otherwise frivolous.
A finding, based upon specific facts, that a taxpayer designs
to:
B.
Filing and contents of administrative appeal.
(1)
Any person assessed with a local license tax as a result of an appealable
event as defined in this section may file an administrative appeal
of the assessment within one year from the last day of the tax year
for which such assessment is made, or within one year from the date
of the appealable event, whichever is later, with the Commissioner
of the Revenue. The appeal must be filed in good faith and sufficiently
identify the taxpayer, the tax periods covered by the challenged assessments,
the amount in dispute, the remedy sought, each alleged error in the
assessment, the grounds upon which the taxpayer relies, and any other
facts relevant to the taxpayer's contention. The Assessor may hold
a conference with the taxpayer if requested by the taxpayer, or require
submission of additional information and documents, an audit or further
audit, or other evidence deemed necessary for a proper and equitable
determination of the appeal. The assessment placed at issue in the
appeal shall be deemed prima facie correct. The Assessor shall undertake
a full review of the taxpayer's claims and issue a written determination
to the taxpayer setting forth the facts and arguments in support of
his decision.
(2)
The taxpayer may at any time also file an administrative appeal of
the classification applicable to the taxpayer's business, including
whether the business properly falls within a business license subclassification
established by the County. However, the appeal of the classification
of the business shall not apply to any license year for which the
Tax Commissioner has previously issued a final determination relating
to any license fee or license tax imposed upon the taxpayer's business
for the year. In addition, any appeal of the classification of a business
shall in no way affect or change any limitations period prescribed
by law for appealing an assessment.
C.
Every assessment made by the Commissioner of the Revenue, or other
assessing official, pursuant to an appealable event shall include
or be accompanied by a written explanation of the taxpayer's right
to file an administrative appeal and the specific procedures to be
followed in the County, the name and address to which the appeal should
be directed, an explanation of the required content of the appeal,
and the deadline for filing the appeal.
D.
Provided an administrative appeal is made within 90 days of an assessment, collection activity with respect to the amount in dispute relating to any assessment by the Commissioner of the Revenue or other assessing official shall be suspended until a final determination is issued by the Commissioner of the Revenue or other assessing official, unless the treasurer or other official responsible for the collection of such tax i) determines that collection would be jeopardized by delay as defined in this section; ii) is advised by the Commissioner of the Revenue or other assessing official that the taxpayer has not responded to a request for relevant information after a reasonable time; or iii) is advised by the Commissioner of the Revenue or other assessing official that the appeal is frivolous as defined in this section. Interest shall accrue in accordance with § 189-6B, but no further penalty shall be imposed while collection action is suspended.
E.
Any taxpayer whose administrative appeal to the Commissioner of the Revenue or other assessing official pursuant to § 189-13 has been pending for more than one year without the issuance of a final determination may, upon not less than 30 days' written notice to the Commissioner of the Revenue or other assessing official, elect to treat the appeal as denied and appeal the assessment or classification of the taxpayer's business to the Tax Commissioner in accordance with § 189-14 of this chapter. The Tax Commissioner shall not consider an appeal filed pursuant to the provisions of this subsection if he finds that the absence of a final determination on the part of the Commissioner of the Revenue or other assessing official was caused by the willful failure or refusal of the taxpayer to provide information requested and reasonably needed by the Commissioner or other assessing official to make his determination.
State law references: § 58.1-3703.1, Code
of Virginia.
A.
Any person assessed with a license tax as a result of a determination or that has received a determination with regard to the person's appeal of the license classification or subclassification applicable to the person's business, upon an administrative appeal to the Commissioner of the Revenue or other assessing official pursuant to § 189-13, may appeal within 90 days of the determination by the assessing official to the Tax Commissioner. The appeal shall be in such form as the Tax Commissioner may prescribe and the taxpayer shall serve a copy of the appeal upon the Commissioner of the Revenue or other assessing official. The Tax Commissioner shall permit the Commissioner of the Revenue or other assessing official to participate in the proceedings, and shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's application, unless the taxpayer and the assessing official are notified that a longer period will be required. The appeal shall proceed in the same manner as an application pursuant to § 58.1-1821, Code of Virginia, and the Tax Commissioner pursuant to § 58.1-1822, Code of Virginia, may issue an order correcting such assessment or correcting the license classification or subclassification of the business and the related license tax or fee liability.
B.
On receipt of a notice of intent to file an appeal to the Tax Commissioner under § 189-14A above, the assessing official shall further suspend collection activity until a final determination is issued by the Tax Commissioner, unless the Assessor determines i) that collection would be jeopardized by delay as defined in § 189-13, ii) that the taxpayer has not responded to a request for relevant information after a reasonable time or iii) is advised by the Commissioner of the Revenue or other assessing official that the appeal is frivolous as defined in § 189-13. Interest shall accrue in accordance with the provisions of § 189-6B, but no further penalty shall be imposed while collection action is suspended. The requirement that collection activity be suspended shall cease unless an appeal pursuant § 189-14A of this chapter is filed and served on the necessary parties within 30 days of the service of notice of intent to file such appeal.
C.
Promptly upon receipt of the final determination of the Tax Commissioner with respect to an appeal pursuant to § 189-14A, the Commissioner of the Revenue or other assessing official shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer consistent with the Tax Commissioner's determination and shall provide that information to the taxpayer and to the treasurer or other official responsible for collection in accordance with the provisions of this subsection.
(1)
If the determination of the Tax Commissioner sets forth a specific
amount of tax due, the Commissioner of the Revenue or other assessing
official shall certify the amount to the treasurer or other official
responsible for collection, and the treasurer or other official responsible
for collection shall issue a bill to the taxpayer for such amount
due, together with interest accrued and penalty, if any is authorized
by this section, within 30 days of the date of the determination of
the Tax Commissioner.
(2)
If the determination of the Tax Commissioner sets forth a specific
amount of refund due, the Commissioner of the Revenue or other assessing
official shall certify the amount to the treasurer or other official
responsible for collection, and the treasurer or other official responsible
for collection shall issue a payment to the taxpayer for such amount
due, together with interest accrued pursuant to this section, within
30 days of the date of the determination of the Tax Commissioner.
(3)
If the determination of the Tax Commissioner does not set forth a
specific amount of tax due, or otherwise requires the Commissioner
of the Revenue or other assessing official to undertake a new or revised
assessment that will result in an obligation to pay a tax that has
not previously been paid in full, the Commissioner of the Revenue
or other assessing official shall promptly commence the steps necessary
to undertake such new or revised assessment, and provide the same
to the taxpayer within 60 days of the date of the determination of
the Tax Commissioner, or within 60 days after receipt from the taxpayer
of any additional information requested or reasonably required under
the determination of the Tax Commissioner, whichever is later. The
Commissioner of the Revenue or other assessing official shall certify
the new assessment to the treasurer or other official responsible
for collection, and the treasurer or other official responsible for
collection shall issue a bill to the taxpayer for the amount due,
together with interest accrued and penalty, if any is authorized by
this section, within 30 days of the date of the new assessment.
(4)
If the determination of the Tax Commissioner does not set forth a
specific amount of refund due, or otherwise requires the Commissioner
of the Revenue or other assessing official to undertake a new or revised
assessment that will result in an obligation on the part of the County
to make a refund of taxes previously paid, the Commissioner of the
Revenue or other assessing official shall promptly commence the steps
necessary to undertake such new or revised assessment or to determine
the amount of refund due in the case of a correction to the license
classification or subclassification of the business, and provide the
same to the taxpayer within 60 days of the date of the determination
of the Tax Commissioner, or within 60 days after receipt from the
taxpayer of any additional information requested or reasonably required
under the determination of the Tax Commissioner, whichever is later.
The Commissioner of the Revenue or other assessing official shall
certify the new assessment or refund amount to the treasurer or other
official responsible for collection, and the treasurer or other official
responsible for collection shall issue a refund to the taxpayer for
the amount of tax due, together with interest accrued, within 30 days
of the date of the new assessment or determination of the amount of
the refund.
State law references: § 58.1-3703.1, Code
of Virginia.
A.
Judicial review. Following the issuance of a final determination of the Tax Commissioner pursuant to § 189-14A, the taxpayer or Commissioner of the Revenue or other assessing official may apply to the appropriate circuit court for judicial review of the determination, or any part thereof, pursuant to § 58.1-3984, Code of Virginia. In any such proceeding for judicial review of a determination of the Tax Commissioner, the burden shall be on the party challenging the determination of the Tax Commissioner, or any part thereof, to show that the ruling of the Tax Commissioner is erroneous with respect to the part challenged. Neither the Tax Commissioner nor the Department of Taxation shall be made a party to an application to correct an assessment merely because the Tax Commissioner has ruled on it.
B.
Suspension of payment of disputed amount of tax due upon taxpayer's
notice of intent to initiate judicial review.
(1)
On receipt of a notice of intent to file an application for judicial review, pursuant to § 58.1-3984, Code of Virginia, of a determination of the Tax Commissioner pursuant to § 189-14A, and upon payment of the amount of the tax relating to any assessment by the Commissioner of the Revenue or other assessing official that is not in dispute together with any penalty and interest then due with respect to such undisputed portion of the tax, the treasurer or other collection official shall further suspend collection activity while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that i) the taxpayer's application for judicial review is frivolous, as defined in § 189-13; ii) collection would be jeopardized by delay, as defined in § 189-13; or iii) suspension of collection would cause substantial economic hardship to the County. For purposes of determining whether substantial economic hardship to the County would arise from a suspension of collection activity, the court shall consider the cumulative effect of then-pending appeals filed within the County by different taxpayers that allege common claims or theories of relief.
(2)
Upon a determination that the appeal is frivolous, that collection
may be jeopardized by delay, or that suspension of collection would
result in substantial economic hardship to the County, the court may
require the taxpayer to pay the amount in dispute or a portion thereof,
or to provide surety for payment of the amount in dispute in a form
acceptable to the court.
(3)
No suspension of collection activity shall be required if the application
for judicial review fails to identify with particularity the amount
in dispute or the application does not relate to any assessment by
the Commissioner of the Revenue or other assessing official.
(4)
The requirement that collection activity be suspended shall cease
unless an application for judicial review pursuant to § 58.1-3984,
Code of Virginia, is filed and served on the necessary parties within
30 days of the service of the notice of intent to file such application.
(5)
The suspension of collection activity authorized by this section shall not be applicable to any appeal of a local license tax that is initiated by the direct filing of an action pursuant to § 58.1-3984, Code of Virginia, without prior exhaustion of the appeals provided by §§ 189-13 and 189-14 of this chapter.
C.
Suspension of payment of disputed amount of refund due upon County's
notice of intent to initiate judicial review.
(1)
Payment of any refund determined to be due pursuant to the determination of the Tax Commissioner of an appeal pursuant to § 189-14A shall be suspended if the County assessing the tax serves upon the taxpayer, within 60 days of the date of the determination of the Tax Commissioner, a notice of intent to file an application for judicial review of the Tax Commissioner's determination pursuant to § 58.1-3984, Code of Virginia, and pays the amount of the refund not in dispute, including tax and accrued interest. Payment of such refund shall remain suspended while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that the County's application for judicial review is frivolous, as defined in § 189-13.
(2)
No suspension of refund activity shall be permitted if the County's
application for judicial review fails to identify with particularity
the amount in dispute.
(3)
The suspension of the obligation to make a refund shall cease unless
an application for judicial review pursuant to § 58.1-3984,
Code of Virginia, is filed and served on the necessary parties within
30 days of the service of the notice of intent to file such application.
D.
Accrual of interest on unpaid amount of tax. Interest shall accrue in accordance with the provisions of § 189-6B but no further penalty shall be imposed while collection action is suspended.
State law references: § 58.1-3703.1, Code
of Virginia.
A.
Any taxpayer or authorized representative of a taxpayer may request
a written ruling regarding the application of a local license tax
to a specific situation from the Commissioner of the Revenue or other
assessing official. Any person requesting such a ruling must provide
all facts relevant to the situation placed at issue and may present
a rationale for the basis of an interpretation of the law most favorable
to the taxpayer. In addition, the taxpayer or authorized representative
may request a written ruling with regard to the classification applicable
to the taxpayers' business, including whether the business properly
falls within a business license subclassification established by the
County.
B.
Any misrepresentation or change in the applicable law or the factual
situation as presented in the ruling request shall invalidate any
such ruling issued. A written ruling may be revoked or amended prospectively
if i) there is a change in the law, a court decision, or the guidelines
issued by the Department of Taxation upon which the ruling was based
or ii) the Assessor notifies the taxpayer of a change in the policy
or interpretation upon which the ruling was based. However, any person
who acts on a written ruling which later becomes invalid shall be
deemed to have acted in good faith during the period in which such
ruling was in effect.
State law references: § 58.1-3703.1, Code
of Virginia.
Every person who is assessable with a local license tax shall
keep sufficient records to enable the Assessor to verify the correctness
of the tax paid for the license years assessable and to enable the
Assessor to ascertain what is the correct amount of tax that was assessable
for each of those years. All such records, books of accounts and other
information shall be open to inspection and examination by the Assessor
in order to allow the Assessor to establish whether a particular receipt
is directly attributable to the taxable privilege exercised within
this jurisdiction. The Assessor shall provide the taxpayer with the
option to conduct the audit in the taxpayer's local business office,
if the records are maintained there. In the event the records are
maintained outside the County, copies of the appropriate books and
records shall be sent to the Assessor's office upon demand.
State law references: § 58.1-3703.1, Code
of Virginia.
A.
General rule. Gross receipts for license tax purposes shall not include
any amount not derived from the exercise of the licensed privilege
to engage in a business or profession in the ordinary course of business
or profession.
B.
The following items shall be excluded from gross receipts:
(1)
Amounts received and paid to the United States, the commonwealth
or any County, city or town for the Virginia retail sales or use tax,
or for any local sales tax or any local excise tax on cigarettes or
any federal or state excise taxes on motor fuels.
(2)
Any amount representing the liquidation of a debt or conversion of
another asset to the extent that the amount is attributable to a transaction
previously taxed (e.g., the factoring of accounts receivable created
by sales which have been included in taxable receipts even though
the creation of such debt and factoring are a regular part of its
business).
(3)
Any amount representing returns and allowances granted by the business
to its customers.
(4)
Receipts which are the proceeds of a loan transaction in which the
licensee is the obligor.
(5)
Receipts representing the return of principal of a loan transaction
in which the licensee is the creditor, or the return of principal
or basis upon the sale of a capital asset.
(6)
Rebates and discounts taken or received on account of purchases by
the licensee. A rebate or other incentive offered to induce the recipient
to purchase certain goods or services from a person other than the
offeror, and which the recipient assigns to the licensee in consideration
of the sale of goods and services shall not be considered a rebate
or discount to the licensee, but shall be included in the licensee's
gross receipts together with any handling or other fees related to
the incentive.
(7)
Withdrawals from inventory for purposes other than sale or distribution
and for which no consideration is received and the occasional sale
or exchange of assets other than inventory, whether or not a gain
or loss is recognized for federal income tax purposes.
(8)
Investment income not directly related to the privilege exercised
by a licensable business not classified as rendering financial services.
This exclusion shall apply to interest on bank accounts of the business,
and to interest, dividends and other income derived from the investment
of its own funds in securities and other types of investments unrelated
to the licensed privilege. This exclusion shall not apply to interest
and late fees and similar income attributable to an installment sale
or other transaction that occurred in the regular course of business.
C.
The following shall be deducted from gross receipts or gross purchases
that would otherwise be taxable:
(1)
Any amount paid for computer hardware and software that are sold
to a United States federal or state government entity provided that
such property was purchased within two years of the sale to said entity
by the original purchaser who shall have been contractually obligated
at the time of purchase to resell such property to a state or federal
government entity. This deduction shall not occur until the time of
resale and shall apply to only the original cost of the property and
not to its resale price, and the deduction shall not apply to any
of the tangible personal property which was the subject of the original
resale contract if it is not resold to a state or federal government
entity in accordance with the original contract obligation.
(2)
Any receipts attributable to business conducted in another state
or foreign country in which the taxpayer is liable for an income or
other tax based upon income.
A.
In the enforcement of provisions of this chapter, the Commissioner
of the Revenue of the County, in addition to the powers herein specifically
granted, shall have all and the same enforcement authority with respect
to County licenses that state law confers upon Commissioners of the
Revenue generally with respect to state licenses. As one of the means
of ascertaining the amount of any license tax due under the provisions
of this chapter, or of ascertaining any other pertinent information,
the Commissioner of the Revenue may propound interrogatories to each
applicant and may use such other evidence as he/she may procure. Such
interrogatories shall be answered under oath, and it shall be unlawful
for any applicant for a County license to refuse to answer any such
interrogatories.
B.
The Commissioner of the Revenue of the County and his/her deputy
or deputies shall have duties, authority and power with respect to
the enforcement of the provisions of this chapter as may be conferred
by the Board of Supervisors.
C.
The Commissioner of the Revenue or his/her duly qualified deputy
or deputies shall have the power to summon any person by registered
letter or otherwise to appear before him/her at his/her office at
a time to be specified in such summons and to answer, under oath,
questions touching such taxpayer's license tax liability. A person
failing to answer such summons without good cause or failing or refusing
to answer, under oath, questions touching their tax liability shall
be deemed guilty of a Class 3 misdemeanor.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
D.
The Commissioner of the Revenue or his/her duly qualified deputy
or deputies, after the hereinabove set out powers of enforcement have
been exhausted, shall have the added power to proceed by warrant to
enforce compliance with the provisions of this chapter.
State law references: § 58.1-3111, Code of
Virginia.
Every person or business subject to licensure under this chapter
shall be assessed and required to pay annually:
A.
For contractors and persons constructing for their own account for
sale with annual gross receipts in excess of $2,500, $0.10 per $100
of gross receipts or an annual license fee of $30, whichever is greater.
[Amended 6-18-2024[1]]
[1]
Editor's Note: This ordinance provided an effective date of
1-1-2025.
B.
For retailers with annual gross receipts in excess of $2,500, $0.13
per $100 of gross receipts, or an annual license fee of $30, whichever
is greater.
[Amended 6-18-2024]
C.
For financial, real estate and professional services with annual
gross receipts in excess of $2,500, $0.31 per $100 of gross receipts,
or an annual license fee of $30, whichever is greater.
[Amended 6-18-2024]
D.
For repair, personal and business services and all other businesses
and occupations not specifically listed or exempted in this chapter
or otherwise by law with annual gross receipts in excess of $2,500,
$0.23 per $100 of gross receipts, or an annual license fee of $30,
whichever is greater.
[Amended 6-18-2024]
E.
For wholesalers with annual gross receipts in excess of $2,500, $0.03
per $100 of purchases in the preceding year.
[Amended 6-18-2024]
F.
For speedways operating at a permanent location with annual gross
receipts in excess of $2,500, $0.9 per $100 of gross receipts, not
to exceed $1,000 per year; and for carnivals, circuses and similar
temporary public entertainment events, $1,000 for each performance
held in the County.
G.
For fortune tellers, clairvoyants and practitioners of palmistry
with annual gross receipts in excess of $2,500, $0.9 per $100 of gross
receipts, not to exceed $1,000 per year.
H.
For massage parlors with annual gross receipts in excess of $2,500,
$0.9 per $100 of gross receipts per year, not to exceed $1,000 per
year.
I.
For itinerant merchants or peddlers with annual gross receipts in
excess of $2,500, $0.5 per $100 of gross receipts per year, not to
exceed $500 per year.
J.
For photographers who have no place of business in Virginia with
annual gross receipts in excess of $2,500, $0.9 per $100 of gross
receipts per year, not to exceed $30 per year.
[Amended 4-20-2022 by Ord. No. 22-007]
K.
For direct sellers as defined in § 58.1-3719.1 of the Code
of Virginia with total annual sales in excess of $4,000, $0.10 per
$100 of retail sales or $0.025 per $100 of wholesale purchases in
the preceding year, whichever is applicable or an annual license fee
of $30, whichever is greater.
State law references: §§ 58.1-3706, 58.1-3717,
58.1-3719.1, 58.1-3726 and 58.1-3728, Code of Virginia.
The previous "Business, Professional, Occupational License Tax
for County of Amelia," as amended on December 18, 1996, is hereby
repealed and replaced.
The revised rates imposed by this chapter shall be effective
for the license tax year 2018, and subsequent years until further
revised by action of the Board of Supervisors.
