[HISTORY: Adopted by the Town Council of the Town of Appomattox 12-9-1996 (Ch. 22, Art. II of the 1994 Code); amended in its entirety 6-13-2011. Subsequent amendments noted where applicable.]
License taxes — Charter § 16.
Advertising — See Ch. 42.
Alcoholic beverages — See Ch. 46.
Amusements — See Ch. 50.
Animals — See Ch. 54.
Building construction — See Ch. 62.
Cable television — See Ch. 79.
Peddling and soliciting — See Ch. 143
Precious metals dealers — See Ch. 147.
Taxation — See Ch. 175.
Zoning — See Ch. 195.
STATE LAW REFERENCES
Sale of ice cream and similar products, state preemption, Code of Virginia, § 3.1-562.4; certification to operate or maintain boiler or pressure vessel, Code of Virginia, § 15.2-910; sanitation in tattoo parlors, Code of Virginia, § 15.2-912; door-to-door vendors, Code of Virginia, § 15.2-913; funding the construction or repair of rental property, Code of Virginia, §§ 15.2-958 and 15.2-959; municipal franchises, Code of Virginia, § 15.2-2100 et seq.; dangerous, offensive or unhealthful business in municipality, Code of Virginia, § 15.2-1113; regulation of auctions, peddlers, weights and measures, Code of Virginia, § 15.2-1114; going-out-of business sales, Code of Virginia, §§ 18.2-223, 18.2-224; licensing of bail bondsmen, Code of Virginia, § 9.1-185 et seq.; regulation of precious metals dealers, Code of Virginia, § 54.1-4111; records of firearms dealers, Code of Virginia, § 54.1-4200 et seq.; local license taxes, Code of Virginia, § 58.1-3700 et seq.
This portion of the Code shall be known as and cited as the "Business and Professional Occupation License Ordinance."
Except as may be otherwise provided by the laws of the Commonwealth of Virginia, and notwithstanding any other current ordinances or resolutions enacted by this governing body, whether or not compiled in this Code, 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 the Town.
For the purpose of this chapter, unless otherwise required by the context, the following words, terms and phrases shall have the meanings set out in this section:
- A. One or more chains of includable corporations connected through stock ownership with a common parent corporation which is an includable corporation if:
- (1) 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 includable corporations, except the common parent corporation, is owned directly by one or more of the other includable corporations; and
- (2) 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 includable corporations. As used in this subsection, the term "stock" does not include nonvoting stock which is limited and preferred as to dividends. The term "includable corporation" means any corporation within the affiliated group irrespective of the estate or country of its incorporation, and the term "receipts" includes gross receipts and gross income.
- B. Two or more corporations if five or fewer persons who are individuals, estates or trusts own stock possessing:
- (1) 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
- (2) 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.
- C. When one or more of the includable corporations, 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.
- AMOUNT IN DISPUTE
- 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.
- APPEALABLE EVENT
- 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:
- A. Examination of records, financial statements, books of account, or other information for the purpose of determining the correctness of an assessment;
- B. Determination regarding the rate or classification applicable to the licensable business;
- C. Assessment of a local license tax when no return has been filed by the taxpayer; or
- D. Denial of an application for correction of erroneous assessment attendant to the filing of an amended application for license.
- 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 this chapter 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.
- ASSESSOR OR ASSESSING OFFICIAL
- The Treasurer of the Town of Appomattox.
- BASE YEAR
- The calendar year preceding the license year, except for contractors subject to the provisions of the Code of Virginia, § 58.1-3715.
- 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:
- Staples such as wool, cotton, etc., which are traded on a commodity exchange and on which there is trading in futures.
- Shall have the meaning prescribed in the Code of Virginia, § 58.1-3714B, as amended, whether such work is done or offered to be done by day labor, general contract or subcontract, to include well digging, signs, air conditioning, exterminators, landscaping, lawn maintenance, etc.
- For purposes of this chapter, 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 individually or in some fiduciary capacity, but not as part of a regular business.
- DEFINITE PLACE OF 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 licensable as a peddler or itinerant merchant.
- FINANCIAL SERVICES
- 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 section.
- A finding, based on specific facts, that the party asserting the appeal is unlikely to prevail upon the merits because the appeal is:
- A. Not well grounded in fact;
- B. Not warranted by existing law or a good faith argument for the extension, modification or reversal of existing law;
- C. 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
- D. Otherwise frivolous.
- GROSS RECEIPTS
- The whole, entire, total receipts attributable to the licensed privilege, without deduction, except as may be limited by the provisions of the Code of Virginia, Title 58.1, Chapter 37; exclusions to farm, domestic, nursery products, when such products are grown or produced by the person offering them for sale; printing or publishing any newspaper daily or regularly at average intervals; operating any radio or television broadcasting station or service; manufacturing and selling goods, wares, and merchandise at wholesale at the place of manufacture; any person, firm or corporation engaging in the business of renting as the owner of such property except hotels, motels, motor lodge, auto or tourist courts, travel trailer parks, lodging, rooming and boarding houses.
- JEOPARDIZED BY DELAY
- A finding, based upon specific facts, that a taxpayer designs to:
- LICENSE YEAR
- The calendar year for which a license is issued for the privilege of engaging in business.
- PERSONAL SERVICES
- 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 the Code of Virginia, Title 58.1.
- PROFESSIONAL SERVICES
- 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 State Department of Taxation may list in the BPOL guidelines promulgated pursuant to the Code of Virginia, § 58.1-3701. 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 by 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.
- REAL ESTATE SERVICES
- 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:
- RETAILER OR RETAIL MERCHANT
- 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.
- A. For purposes of this chapter, shall have the same meaning as in the Securities Act, Code of Virginia, § 13.1-501 et seq., or in similar laws of the United States regulating the sale of securities.
- B. Those engaged in rendering financial services include, but without limitation, the following:
- (1) Buying installment receivables.
- (2) Chattel mortgage financing.
- (3) Consumer financing.
- (4) Credit card services.
- (5) Credit unions.
- (6) Factors.
- (7) Financing accounts receivable.
- (8) Industrial loan companies.
- (9) Installment financing.
- (10) Inventory financing.
- (11) Loan or mortgage brokers.
- (12) Loan or mortgage companies.
- (13) Safety deposit box companies.
- (14) Security and commodity brokers and services.
- (15) Stockbroker.
- (16) Working capital financing.
- Things purchased by a customer which do not have physical characteristics or which are not goods, wares, or merchandise.
- TAX COMMISSIONER
- The Chief Executive Officer of the Virginia Department of Taxation or his delegate.
- WHOLESALER OR WHOLESALE MERCHANT
- 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.
Every person engaging in the Town in any business, trade, profession, occupation or calling (collectively hereinafter "a business"), as defined in this chapter, unless otherwise exempted by law, shall apply for a license for each such business if 1) such person maintains a definite place of business in the Town; or 2) such person does not maintain a definite office anywhere but does maintain an abode in the Town, which abode for the purposes of this section shall be deemed a definite place of business; or 3) there is no definite place of business, but such person operates amusement machines, is engaged as a peddler or itinerant merchant, carnival or circus as specified in the Code of Virginia, § 58.1-3717, 58.1-3718, or 58.1-3728, respectively, or is a contractor subject to the Code of Virginia, § 58.1-3715, or is a public service corporation subject to the Code of Virginia, § 58.1-3731. A separate license shall be required for each definite place of 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: 1) each business or profession is licensable at the location and has satisfied any requirements imposed by state law or other provisions of the ordinances of this jurisdiction; 2) 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 3) the taxpayer agrees to supply such information as the Assessor may require concerning the nature of several businesses and their gross receipts.
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 Town 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.
The tax shall be paid with the application in the case of any license not based on gross receipts. If the tax is measured by the gross receipts of the business, the tax shall be paid on or before March 1.
The assessing official may grant an extension of time, not to exceed 90 days, in which to file an application for reasonable cause. The extension shall 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, a penalty of 10% of the portion paid after the due date.
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 may impose a ten-percent late-payment penalty. The penalties shall not be imposed or, if imposed, shall be abated by the official who assessed them, if the failure to file or pay was not the fault of the taxpayer. In order to demonstrate lack of fault, the taxpayer must show that he acted responsibly and that failure was due to events beyond his control.
"Acted responsibly" means that 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 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 it occurred, and promptly rectifying a failure once the impediment was removed or the failure discovered.
"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.
Interest 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 penalty 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 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 same rate charged under the Code of Virginia, § 58.1-3916.
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 event of such adjustment, provided that the refund or the late payment is made not more than 30 days from the date of the payment that created the refund or the due date of the tax, whichever is later.
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 licensable privilege at a definite place of business within the Town. 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:
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 the Code of Virginia, § 58.1-3715.
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 State Department of Taxation for a determination as to the proper measure of purchases and gross receipts subject to license tax in each locality.
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 the definite place of business at which the rental of such property is managed.
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 the definite place of business from which the services are directed or controlled.
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 (and the affected jurisdictions are unable to reach an apportionment agreement), except as to circumstances set forth in the Code of Virginia, § 58.1-3709, 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.
Agreements. The Assessor may enter into agreements with any other political subdivision of the state 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 reach, either the Assessor or taxpayer may seek an advisory opinion from the Department of Taxation pursuant to § 58.1-3701; notice of the request shall be given to the other party. Notwithstanding the provisions of § 58.1-3993, 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, 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.
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.
Notwithstanding the Code of Virginia, § 58.1-3903, the assessing official 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 years.
The period for collecting any local license tax shall not expire prior to the period specified in the Code of Virginia, § 58.1-3940, two years after the date of assessment if the period for assessment has been extended pursuant to this subsection, two years after the final determination of an appeal for which collection has been stayed pursuant to § 126-7 of this chapter, or two years after the final decision in a court application pursuant to the Code of Virginia, § 58.1-3984, or similar law for which collection has been stayed, whichever is later.
Filing and contents of administrative appeal. Any person assessed with a local license tax as a result of an appealable event as defined in this chapter 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 Treasurer of the Town of Appomattox, P.O. Box 705, Appomattox, Virginia 24522. 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.
Notice of right of appeal and procedures. Every assessment made by the Treasurer of the Town 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 jurisdiction, 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.
Suspension of collection activity during appeal. Provided that a timely and complete administrative appeal is filed, collection activity with respect to the amount in dispute shall be suspended until a final determination is issued by the Treasurer, unless the assessing official responsible for the collection of such tax i) determines that collection would be jeopardized by delay as defined in this chapter; ii) is advised by the assessing official that the taxpayer has not responded to a request for relevant information after a reasonable time; or iii) is advised by the assessing official that the appeal is frivolous, as defined in this section. Interest shall accrue in accordance with the provisions of § 126-4F, but no further penalty shall be imposed while collection action is suspended.
Procedure in event of nondecision. Any taxpayer whose administrative appeal to the Treasurer pursuant to the provisions of Subsection A of this section 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 to the Tax Commissioner in accordance with the provisions of § 126-8. The Tax Commissioner shall not consider an appeal filed pursuant to the provisions of this section if he finds that the absence of a final determination on the part of the Treasurer or other assessing official was caused by the willful failure or refusal of the taxpayer to provide information requested and reasonably needed by Treasurer or other assessing official to make his determination.
Any person assessed with a local license tax as a result of a determination, upon an administrative appeal to the Treasurer pursuant to § 126-7, that is adverse to the position asserted by the taxpayer in such appeal may appeal such assessment to the Tax Commissioner within 90 days of the date of the determination by the Treasurer. 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 Treasurer. The Tax Commissioner shall permit the Treasurer 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, and the Tax Commissioner may issue an order correcting such assessment pursuant to § 58.1-1822.
Suspension of collection activity during appeal. On receipt of a notice of intent to file an appeal to the Tax Commissioner under this section, collection activity with respect to the amount in dispute shall be suspended until a final determination is issued by the Tax Commissioner, 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 chapter; ii) is advised by the assessing official, or the Tax Commissioner, that the taxpayer has not responded to a request for relevant information after a reasonable time; or iii) is advised by the Treasurer that the appeal is frivolous as defined in this section. Interest shall accrue in accordance with the provisions of § 126-4F, 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 to Subsection A is filed and served on the necessary parties within 30 days of the service of notice of intent to file such appeal.
Implementation of determination of Tax Commissioner. Promptly upon receipt of the final determination of the Tax Commissioner with respect to an appeal pursuant to Subsection A, the Treasurer shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer consistent with the Treasurer's determination and shall provide that information to the taxpayer and to the official responsible for collection in accordance with the provisions of this subsection.
If the determination of the Tax Commissioner sets forth a specific amount of tax due, the Treasurer shall certify the amount to the 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.
If the determination of the Tax Commissioner sets forth a specific amount of refund due, the Treasurer 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.
If the determination of the Tax Commissioner does not set forth a specific amount of tax due or otherwise requires the Treasurer 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 Treasurer 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 Treasurer 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.
If the determination of the Tax Commissioner does not set forth a specific amount of refund due or otherwise requires the Treasurer to undertake a new or revised assessment that will result in an obligation on the part of the locality to make a refund of taxes previously paid, the Treasurer 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 Treasurer 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 refund to the taxpayer for the amount of tax due, together with interest accrued, within 30 days of the date of the new assessment.
Judicial review. Following the issuance of a final determination of the Tax Commissioner pursuant to § 126-8, the taxpayer or Treasurer 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. 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.
Suspension of payment of disputed amount of tax due upon taxpayer's notice of intent to initiate judicial review.
On receipt of a notice of intent to file an application for judicial review, pursuant to § 58.1-3984, of a determination of the Tax Commissioner pursuant to § 126-8, and upon payment of the amount of the tax 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 this chapter; ii) collection would be jeopardized by delay, as defined in this chapter; or iii) suspension of collection would cause substantial economic hardship to the locality. For purposes of determining whether substantial economic hardship to the locality would arise from a suspension of collection activity, the court shall consider the cumulative effect of then pending appeals filed within the locality by different taxpayers that allege common claims or theories of relief.
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 locality, 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.
No suspension of collection activity shall be required if the application for judicial review fails to identify with particularity the amount in dispute.
The requirement that collection activity be suspended shall cease unless an application for judicial review pursuant to § 58.1-3984 is filed and served on the necessary parties within 30 days of the service of the notice of intent to file such application.
Suspension of payment of disputed amount of refund due upon locality's notice of intent to initiate judicial review.
Payment of any refund determined to be due pursuant to the determination of the Tax Commissioner of an appeal pursuant to § 126-8 shall be suspended if the locality 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 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 locality's application for judicial review is frivolous, as defined in this section.
No suspension of refund activity shall be permitted if the locality's application for judicial review fails to identify with particularity the amount in dispute.
The suspension of the obligation to make a refund shall cease unless an application for judicial review pursuant to § 58.1-3984 is filed and served on the necessary parties within 30 days of the service of the notice of intent to file such application.
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 Treasurer. 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. 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.
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 this jurisdiction, copies of the appropriate books and records shall be sent to the Assessor's office upon demand.
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.
The following items shall be excluded from gross receipts:
Amounts received and paid to the United States, the commonwealth or any county, city or town for the state retail sales or use tax, or for any local sales tax or any local excise tax on cigarettes, for any federal or state excise taxes on motor fuels.
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).
Any amount representing returns and allowances granted by the business to its customer.
Receipts which are the proceeds of a loan transaction in which the licensee is the obligor.
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.
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.
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.
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, late fees and similar income attributable to an installment sale or other transaction that occurred in the regular course of business.
The following shall be deducted from gross receipts or gross purchases that would otherwise be taxable:
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.
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.
Except as may be otherwise provided in the Code of Virginia, §§ 58.1-3712, 58.1-3712.1 and 58.1-313, every person or business subject to licensure under this section with annual gross receipts of more than $100 shall be assessed and required to pay annually a license tax on all the gross receipts of such persons includable as provided in this section at a rate set forth below for the class of enterprise listed.
For contractors and persons constructing for their own account for sale: $0.10 per $100 of gross receipts ($0.16 per $100 maximum).
For retailers: $0.10 per $100 of gross receipts ($0.20 per $100 maximum).
For financial, real estate and professional services: $0.10 per $100 of gross receipts ($0.58 per $100 maximum).
For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this section or otherwise by law: $0.10 per $100 of gross receipts ($0.36 per $100 maximum).
For wholesalers: $0.05 per $100 of purchase. (See Code of Virginia, § 58.1-3716, for limitation.)
For carnivals, circuses and speedways: $500 for each performance held in this jurisdiction. (See Code of Virginia, § 58.1-3728, for limitations.)
For fortune-tellers, clairvoyants and practitioners of palmistry: $1,000 per year.
For massage parlors: $1,000 per year.
For itinerant merchants or peddlers: $500 per year. (See limitation in Code of Virginia, § 58.1-3717.)
For photographers with no regularly established place of business in Town or the state: $10 per year. (See limitation in Code of Virginia, § 58.1-3727.)
For permanent coliseums, arenas or auditoriums having a maximum capacity in excess of 10,000 persons, open to the public: $1,000 per year. (See limitation in Code of Virginia, § 58.1-3729.)
For savings-and-loan associations and credit unions: $50 per year.
For direct sellers as defined in the Code of Virginia, § 58.1-3719.1, with total annual sales in excess of $4,000: $0.02 per $100 of total annual retail sales or $0.05 per $100 of total annual wholesale sales, whichever is applicable.
For one or more amusement machines, pinball machines, as defined by the Code of Virginia, § 58.1-3720: license fee shall be $50 in addition to any other license fee imposed.
There is hereby imposed on telephone companies a license tax in the amount of 1/2 of 1% of the gross receipts of such company accruing from sales to the ultimate consumers in the Town.
It shall be unlawful and constitute a misdemeanor for any person to violate any of the provisions of this chapter. Unless otherwise provided, any such violation shall be punishable by a fine of not less than $5 and not more than $500. Each day any such violation shall continue shall constitute a separate offense.
Intent. The intent of this section is to establish basic operational standards for mobile food establishments as well as appropriate protections of public health, safety, and welfare for their operation. Mobile food establishments are not by definition permanent fixtures to a specific property. These regulations do not apply to "meals on wheels" program vehicles or food home delivery services. As used in this section, the term "mobile food establishment" shall mean all mobile food vehicles providing retail sales of food and beverages, including food trucks, food trailers and food carts and any other mobile food devices not affixed to real property.
For the purposes of this section, the terms "permittee," "operator," and "vendor" all shall mean a licensed mobile food establishment, as defined hereinabove in the preamble to this section.
A mobile food establishment permit authorized by the Administrator shall be required prior to the operation of a mobile food establishment on any real property parcel within the Town limits.
Mobile food establishments will be required to pay $25 for a one-day-only permit or $100 for a one-year permit. A mobile food establishment permit is valid through December 31 of the year upon which the permit was issued. The permit fee may be waived if the mobile food establishment is part of a special event.
Mobile food establishments are required to collect and remit all applicable sales, meals and other applicable taxes to the appropriate taxing entity. However, meals tax may not be required to be collected during special events such as fairs, festivals, and similar events that are approved by a temporary event permit.
No permit authorized by this section and issued by the Administrator shall authorize a mobile food establishment to operate on or from a public street or sidewalk unless it is part of a special event and the street, and sidewalk locations, have been approved by the Administrator.
Mobile food carts for the retail sale of food or beverages are not permitted on sidewalks.
A mobile food establishment permit may be revoked by the Administrator at any time due to the failure of the permit holder to comply with all requirements of this section and other applicable federal, state, and local laws. Notice of revocation shall be made, in writing, to the permit holder.
A valid permit from the Virginia Department of Health stating that the mobile food establishment meets all applicable standards. A valid health permit must be maintained for the duration of the mobile food establishment permit.
The mobile food establishment vendor must secure and provide proof of insurance to protect against liability for personal injury and property damage up to $1,000,000. Proof of this insurance shall be maintained in the mobile food establishment and made readily available for inspection by the Administrator.
Applicants for a mobile food establishment permit authorizing the operation of the mobile food establishment on private property must provide:
Information identifying the mobile food establishment unit, including its make, model and license plate number, together with a photograph of the mobile food establishment;
Written permission from the owner(s) of the private properties upon which the permittee will operate;
Description of the days of the week and hours of operation for proposed mobile food vending at the proposed property;
A sketch to be approved by the Zoning Administrator, illustrating access to the site, all parking areas, routes for ingress and egress, placement of the mobile food establishment, distance from the property lines, garbage receptacles and any other feature associated with the mobile food establishment.
A permit shall not be required for the location or setup of a mobile food establishment on private property for the catering or providing of food service to a closed private event (such as weddings, birthdays, picnics, etc.). During such an event no public mobile food vending shall be permitted.
A permit and fee may not be required for an individual mobile food establishment if the operator is participating in an approved fair, festival, or similar event approved by a temporary event permit pursuant to this section.
Grant or denial of application. Review and consideration of an application shall be conducted in accordance with principles of due process. Applications may be denied where an applicant fails to demonstrate that he, she or it meets the conditions and requirements of this section, or where an applicant fails to comply with applicable local, state or federal law. Any false statements, material omissions or substantially misleading information provided in an application or furnished by an applicant in connection with an application shall constitute grounds for any one or combination of the following sanctions: permit denial; refusal to renew a permit; permit revocation; permit suspension; and/or imposition of penalties.
Mobile food establishments shall only be permitted in B-1 and B-2 Districts that permit a restaurant by right. In District M-1 Industrial, mobile food establishments may be allowed if approved by the Administrator. For special events, in districts other than B-1 and B-2, mobile food establishments may be allowed if approved by the Administrator.
All mobile food establishments must be located at the designated location that has been requested on the application and approved by the Administrator. Location "freelancing" and changes of location are not permitted unless approved, in writing, by the Administrator.
Mobile food establishments may be located on off-street parking lots in locations that do not block any drive aisles, ingress and egress routes from the property, or designated fire lanes. In no event shall vendors be permitted to operate on grass, dirt or other nonimproved parking surfaces unless approved by the Administrator.
Mobile food establishments and trailers shall be located a minimum distance of 15 feet from the edge of any driveway, utility box or vaults, handicapped ramp, building entrance, exit or emergency access/exit, emergency call box or fire hydrant.
Mobile food establishments shall not be located within any area of the lot or parcel that impedes, endangers, or interferes with pedestrian or vehicular traffic.
Mobile food establishment shall not occupy any parking spaces required to fulfill the minimum requirements of the principal business use, unless the principal business' hours of operation do not coincide with those of the mobile food establishment. Nor shall any mobile food establishment occupy parking spaces that may be leased to another business and used to fulfill its minimum parking requirements.
Mobile food establishments shall not occupy or limit access to any handicap accessible parking space.
No freestanding signage, banners, flags, pennants, or audio amplification shall be permitted as part of the mobile food establishments operations.
No mobile food establishment shall use flashing or moving lights as part of its operation. Auxiliary or temporary lighting is not allowed.
Two picnic tables with umbrellas with seating capacity of six people per table may be set up for patrons' use. No tents or additional chairs are permitted.
Outside of its regular business hours, the mobile food establishment shall not be stored on the site of its operation unless preapproved by the Administrator.
The vendor is responsible for the proper disposal of waste and trash associated with the operation of the mobile food establishment. Town trash receptacles are not to be used for this purpose. Vendors shall provide portable trash receptacles and remove all waste and trash from their approved location at the end of each day or as needed to maintain the health and safety of the public. The vendor shall keep all areas of the permitted lot free and clean of grease, trash, paper, cups, cans or other materials associated with operation of the mobile food establishment.
No liquid waste or grease is to be disposed on the ground, in tree pits, storm drains, on sidewalks, streets, or other public space. Under no circumstances shall grease be released or disposed of in the Town's sanitary sewer system. Failure to comply with this section will result in an immediate revocation of the permit and potential liability for damages and remediation costs.
All equipment required for the operation of the mobile food establishment shall be contained within, attached to, or within 20 feet of the mobile food establishment. All food preparation, storage, and sales-distribution shall comply with all applicable Town, state, and federal Health Department sanitary and other applicable regulations.
Only food and nonalcoholic beverages incidental to the permitted vendor shall be sold from the mobile food establishment. Retail sales of merchandise are permitted as an accessory use to the primary use of food sales.
The operator of a permitted mobile food establishment must conspicuously display all approved permits and licenses for public inspection. Proof of commercial general liability insurance for the mobile food establishment is required to be with the mobile food unit at all times.
All required taxes must be collected and paid to the appropriate entities.
A three-foot wide clearance area must be maintained around the mobile food establishment.