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 Warren
County, Virginia, whether or not compiled in the Code of this jurisdiction,
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 County
of Warren, Virginia.
For the purposes of this chapter, unless otherwise
required by the context, the following words and phrases shall have
the meanings respectively ascribed to them by this section:
AFFILIATED GROUP
A.
One or more chains of corporations subject to
inclusion connected through stock ownership with a common parent corporation
which is a corporation subject to inclusion 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 corporations subject to inclusion,
except the common parent corporation, is owned directly by one or
more of the other corporations subject to inclusion; 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 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, and the term "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.
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.
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.
ASSESSMENT
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. Assessment 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.
BASE YEAR
The calendar year preceding the license year, except for
contractors subject to the provisions of § 58.1-3715 of
the Code of Virginia, as amended. For the purpose of ascertaining
the tax to be paid by any person beginning a new business and whose
license tax shall be based on gross receipts, the licensee shall estimate
the basis for measuring the license tax between the date of issuance
of the license and the 31st day of December following. The license
tax of every person who was licensed for a definite place of business
for only a part of the next preceding license year shall be computed
for the then current license year, on the basis of an estimate of
the amount of gross receipts which the licensee will make through
the then current year.
BROKER
An agent of a buyer or a seller who buys or sells stocks,
bonds, commodities or services, usually on a commission basis.
BUSINESS
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: advertising
or otherwise holding oneself out to the public as being engaged in
a particular business; or filing tax returns, schedules and documents
that are required only of persons engaged in a trade or business.
"Business" shall not be deemed to include a volunteer fire department
or rescue squad, a church or religious organization, a civic or fraternal
organization, a nonprofit charitable organization or any other nonprofit
organization as defined herein; nor any other enterprise with gross
receipts or gross whole purchases (as applicable) of less than $4,000
in a calendar year.
COMMODITY
Staples such as wool, cotton, etc., which are traded on a
commodity exchange and on which there is trading in futures.
CONTRACTOR
The meaning prescribed in Virginia Code § 58.1-3714(D),
whether such work is done or offered to be done by day labor, general
contract or subcontract.
[Amended 7-15-2008]
DEALER
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 or other investments.
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; and working capital
financing.
ITINERANT MERCHANT
Any person who engages in, does or transacts any temporary
or transient business in Warren County, except for the sale of farm,
domestic or nursery products, and who, for the purpose of carrying
on such business, occupies any location for a period of less than
one year.
LICENSE YEAR
The calendar year for which a license is issued for the privilege
of engaging in business.
NONPROFIT ORGANIZATION
An organization that is, in fact, a bona fide nonprofit organization
and is prohibited from distributing its income or profits to its members
or shareholders by constitution, bylaws, charter or other means and
that is organized for the purpose of promoting or providing education,
health (care), culture, recreation or community service to the residents
of the area or any business, person, organization, itinerant merchant
or peddler who provides goods and services on a temporary basis in
direct connection with and in furtherance of a bona fide activity
of such nonprofit organization.
PEDDLER
Any person who shall carry from place to place any goods,
wares or merchandise, except for farm, domestic or necessary products,
and contemporaneously offer to sell or barter the same or actually
contemporaneously sell or barter the same within Warren County.
PERSONAL SERVICES
Rendering for compensation any repair, personal, business
or other services not specifically classified as a 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.
A.
The term "personal services" shall include all
the following:
(1)
REPAIR SERVICEA service rendered by a person for compensation involving the repairing, renovating, cleaning or servicing of some article or item of personal property.
(2)
PERSONAL SERVICEAny service rendered by a person for compensation, either upon or for persons, animals or personal effects.
(3)
BUSINESS SERVICEAny service rendered by a person for compensation to any business, trade, occupation or governmental agency.
B.
Those deemed to be engaged in the business of
rendering a repair, personal or business service or other service
not otherwise defined shall include but not be limited to the following:
advertising agencies, services and representatives; airports; ambulance
services; amusements and recreation services (all types); animal hospitals,
grooming services, kennels or stables; auctioneers and common criers;
auditoriums; 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; bookbinder; 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; chartered clubs; child-care attendants or schools;
coliseums; 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; engraver; erecting, installing, removing or storing
awnings; extermination services; freight traffic bureaus; fumigating
or disinfecting; funeral services and crematories; golf services,
driving ranges and miniature golf courses; hauling of sand, gravel
or dirt; hotels, motels, tourist courts, boardinghouses and rooming
houses and trailer parks and campsites; house cleaning services; impounding
lots; information bureaus; 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; marinas and boat landings; 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 the retarded,
old age homes and rest homes; packing, crating, shipping, hauling
or moving goods or chattels for others; parcel delivery services;
parking lots, public garages and valet parking; pawnbrokers; personnel
supply 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 address systems; public relations services;
realty multiple listing services; renting, leasing or servicing billboards;
renting or leasing any items of tangible personal property; reproduction
services; royalty and franchise firm; secretarial services; septic
tank cleaning; shoe repair, shoeshine and hat repair shops; sign painting;
storage, all types; swimming pool maintenance and management; tabulation
services; taxidermist; telephone answering services; theaters; theatrical
performers, bands and orchestras; towing services; trade associations;
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; and washing, cleaning or
polishing automobiles.
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 Virginia
Department of Taxation may list in the BPOL guidelines promulgated
pursuant to Virginia Code §§ 58.1-3700.1 and 58.1-3701.
A "professional service" shall include a service rendered by a person
for compensation 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
servicing their interests or welfare in the practice of an art or
science founded upon it. Those deemed to be engaged in rendering personal
services shall include but not be limited to the following: accountants;
architects; attorneys-at-law; certified public accountants; dentists;
engineers; land surveyors; pharmacists; surgeons; veterinarians; and
practitioners of the healing arts (the art or science or group of
arts or sciences dealing with the prevention, diagnosis, treatment
and cure or alleviation of human physical or mental ailments, conditions,
diseases, pain or infirmities) as defined in §§ 54.1-2900
through 54.1-2901 of the Code of Virginia, or its successor law.
[Amended 7-15-2008]
PURCHASES
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 wholesale merchant and sold or offered for sale.
A wholesale merchant may elect to report the gross receipts from the
sale of manufactured goods, wares and merchandise if it cannot determine
the cost of manufacture or chooses not to disclose the cost of manufacture.
REAL ESTATE SERVICES
Providing a service with respect to the purchase, sale, lease,
rental or appraisal of real property. Unless the service is otherwise
specifically provided for in this chapter, such services include,
but are not limited to, the following: appraisers of real estate;
escrow agents, real estate; fiduciaries, real estate; lessors of real
property; operators of residential mobile home units; real estate
agents, brokers and managers; real estate selling agents; rental agents
for real estate; title abstractors; and those engaged in subdividing
real property into lots, including cemetery lots, and developing or
using such lots for resale on their own account or for others
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. The term includes,
but is not limited to, the following: aircraft or aircraft parts;
antiques; auto accessories, tire and batteries; automobile sales and
motor vehicle dealers; bakeries and caterers; bicycles; boats and
motors therefor; books and stationery; building materials; candy or
nut stores; cigar or tobacco stands and newsstands; clothing not specified
elsewhere; confectioneries; custom tailors; dairy products; delicatessens;
department stores; draperies, curtains and upholstery; drugs; dry
goods stores; eggs and poultry; family clothing; farm equipment; filling
stations; fish and seafood markets; floor covering; florists; fruit
stores and vegetable markets; fuel, including bottles gas; furniture;
furriers; garden supplies; general stores; gifts, novelties and souvenirs;
groceries; hardware; heating, plumbing and electrical equipment; hog
feed, grain and seed; hosiery; ice; jewelry; livestock dealers; luggage;
lumber goods; meat markets; mens and boys clothing; millinery; motorcycles;
musical instruments; office and store appliance supply; optical goods
and supplies; paint, glass and wallpaper; photographic supplies and
equipment; radio, television or household appliances; restaurants,
eating places and night clubs; scientific and medical supplies; secondhand
stores; shoes; soda fountains; sporting goods; used cars; variety
stores; workmen's clothing; and other retail stores and retail merchants.
SECURITY
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.
SERVICES
Things purchased by a customer which do not have physical
characteristics, or which are not goods, wares or merchandise.
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 sale to institutional, commercial and industrial
users which because of the quantity, price or other terms indicate
that they are consistent with sales at wholesale. The term wholesaler
or wholesale merchant shall include, but not be limited to, the following:
automotive parts and supplies; chemicals; clothing and furnishings;
coal and coke; commission merchants who take title (others are classed
as brokers); drugs; dry goods; electrical and plumbing goods; farm
products or supplies; furniture and house furnishings; groceries and
foods; hardware; jewelry; lumber, paint and construction materials;
machinery, equipment and supplies; metals and metal work; other goods,
wares and merchandise; paper and paper products; petroleum and petroleum
products; seafood; soft drinks; sporting goods; tobacco and tobacco
products, except leaf tobacco; waste materials; and other wholesale
merchants.
Any person doing business at more than one place,
stall or stand shall be required to take out a separate license for
each place, stall or stand; and each place, stall or stand shall constitute
a separate and distinct place of business and shall pay a license
tax as provided for under this chapter; except that any persons prosecuting
a business in more than one definite place of business and keeping
one set of records for the accumulated transactions may take out a
minimum license on each location other than the main place of business
and may enter as a deductible item on an application for license for
the main branch of business the amount of sales for which a license
or licenses have been issued for any other place or places of business.
If any person subject to the payment of a license
tax required under this chapter should willfully fail or refuse to
file the statements, applications or returns at the time or times
required herein or should make false statements with intent to defraud
in such statements, applications or returns, he shall, upon conviction,
be punished by a penalty prescribed by general law for a Class 3 misdemeanor
if the amount of the tax lawfully assessed in connection with the
statement, application or return is $1,000 or less or a Class 1 misdemeanor
if the amount of the tax lawfully assessed in connection with the
statement, application or return is more than $1,000.
If any person required to file an application, statement or interrogatory, or maintain a record, as provided in §
117-3,
117-6 or
117-16, shall give false information in such application, statement, interrogatory or record, he shall be guilty of a Class 1 misdemeanor.
The assessing official shall not issue, under the provisions of this chapter, a license for conducting any business, trade or occupation at a location where the conduct of such business, trade or occupation at such location is prohibited by Chapter
180, relative to zoning.
If a business, trade, profession, occupation
or calling for which a license is required is one which can be granted
only on the certificate of a court or other official, or the granting
of a permit, then such license shall not be valid or effective until
such certificate or permit shall be obtained. It is the responsibility
of the person applying for such license to determine if any such certificate
or permit is otherwise required by law.
Gross receipts of real estate brokers for license
tax purposes, under Chapter 37 (§ 58.1-3700 et seq.) of
Title 58.1 of the Code of Virginia and this chapter, shall not include
amounts received by any broker which arise from real estate sales
transactions to the extent that such amounts are paid to a real estate
agent as a commission on any real estate sales transaction and the
agent is subject to the business license tax on such receipts. The
broker claiming the exclusion shall identify on its license application
each agent to whom the excluded receipts have been paid and the jurisdiction
in the Commonwealth of Virginia to which the agent is subject to business
license taxes.
Any person conducting a business, profession,
trade, calling or occupation or doing other things for which a license
tax is required under this chapter without first having obtained the
requisite license or without having obtained any tag or sign required
under this chapter shall be guilty of a misdemeanor. Such conviction
shall not relieve any such person from the payment of any license
tax imposed by this chapter.