1996-11-13November 13, 1996 (Regular Night Meeting)
(Page 1)
0002 1
A regular meeting of the Board of Supervisors of Albemarle County,
Virginia, was held on November 13, 1996, at 7:00 P.M., Room 241, County Office
Building, McIntire Road, Charlottesville, Virginia.
PRESENT: Mr. David P. Bowerman, Mrs. Charlotte Y. Humphris, Mr.
Forrest R. Marshall, Jr., Mr. Charles S. Martin, Mr. Walter F. Perkins and
Mrs. Sally H. Thomas.
ABSENT: None.
OFFICERS PRESENT: County Executive, Robert W. Tucker, Jr., County Attor
ney, Larry W. Davis, and County Planner, V. Wayne Cilimberg.
Agenda Item No. 1. The meeting was called to order at 7:00 P.M., by the
Chairman, Mrs. Humphris.
Agenda Item No. 2. Pledge of Allegiance.
Agenda Item No. 3. Moment of Silence.
Agenda Item No. 4. Other Matters Not Listed on the Agenda from the
Public. There were no other matters presented.
Agenda Item No. 5. Consent Agenda. Motion was offered by Mrs. Thomas,
seconded by Mr. Bowerman, to accept Items 5.1 through 5.7 for information and
to approve Items 5.8 through 5.11 on the consent agenda. Roll was called, and
the motion carried by the following recorded vote:
AYES: Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris, Mr. Marshall
and Mr. Martin.
NAYS: None.
Item 5.1. Copy of Planning Commission minutes for October 22, 1996,
received as information.
Item 5.2. Letter dated November 5, 1996, from Gerald G. Utz, Contract
Administrator, Department of Transportation, to Ella W. Carey, Clerk, provid-
ing notice of public hearing on the proposed improvements to the two bridges
on Route 614 (Sugar Hollow Road), was received for information. It was noted
that a location and design public hearing on the proposed replacement of two
bridges located on Route 614 (Sugar Hollow Road) will be held on December 4,
1996, between the hours of 4:30 p.m. and 6:30 p.m. at the White Hall Ruritan
Club.
Item 5.3. Copy of Preliminary 1995 Virginia Assessment Sales Ratio
Study prepared by the Virginia Department of Taxation, was received for
information.
It was noted in the staff's report that the preliminary 1995 Virginia
Assessment Sales Ratio Study has been released by the Virginia Department of
Taxation. The study estimates the existing assessment sales ratio in each
locality by comparing assessed values to the selling prices of bona fide sales
of real property. This ratio, when divided into the fair market value of real
estate, provides an estimate of the total true (full) value of real estate.
In addition to this function, the study determines the average effective true
tax rates throughout the state. The effective true tax rate expresses the tax
rate per $100 of true value and is an accurate means of comparing the real
estate tax on similar properties in different taxing jurisdictions. The
effective tax rate is used in many calculations throughout the state. Some
local examples are: land use assessment, public service assessment, the
Revenue Sharing Payment to the City of Charlottesville, and the composite
index for distribution of state education funds. In prior years, the Virginia
Department of Taxation based the median ratio on a sample of sales for the
year under study. The 1995 study is based on all bona fide sales for the year
under study. The County of Albemarle is one of few localities in the state
reporting all bona fide sales.
The 1995 study generated an overall 97.2 percent median ratio and a 8.7
percent coefficient of dispersion. The year 1995 is a reassessment year. The
median ratio is traditionally higher in a reassessment year than the year
following the reassessment. The 1995 median ratio is the highest ever
achieved by the County of Albemarle since the study was started in 1975. The
median ratio is the comparison of assessed values to the selling price of bona
fide sales of real property. The coefficient of dispersion evaluates the
level of uniformity of the assessments.
Item 5.4. Notice of Order from the State Corporation Commission of
Investigation of Spent Nuclear Fuel Disposal and application by Virginia
Electric and Power Company to revise its fuel factor pursuant to Virginia Code
§ 56-249.6, was received for information.
November 13, 1996 (Regular Night Meeting)
(Page 2 )
Item 5.5. Copy of the Albemarle County Service Authority's Comprehen-
sive Annual Financial Report for the fiscal year ended June 30, 1996, was
received as information.
Item 5.6. Copy of minutes of the Rivanna Water & Sewer Authority Board
of Directors for September 23, 1996, was received for information.
Item 5.7. Copy of minutes of the Albemarle-Charlottesville Regional
Jail Authority for September 12, 1996, was received for information.
Item 5.8. Request to set a public hearing to amend Sections 8-26 and
8-28 of the County Code to change the filing dates for Real Estate Tax
Exemption for Certain Elderly and Handicapped Persons.
It was noted in the staff's report that currently applicants for the
County's Tax Relief for the Elderly and Handicapped Program are required to
file an annual application between February i and May 1 to be eligible. The
May 1 deadline is presenting problems with administration as a result of the
split billing of the real estate tax. The first half tax bills need to be
mailed no later than May 5 to give taxpayers adequate notice to pay by June 5.
This only allows five days to review, determine eligibility, and process the
applications. This resulted in numerous adjustments to tax bills in 1996
which not only confused the taxpayer but created substantial work for Finance
Department staff.
Staff recommends that the filing dates be changed to January 1 through
April 1. Staff does not believe this will impose any substantial hardship on
the applicants. It will provide adequate time for processing and enable staff
to send a correct bill the first time.
By the recorded vote set out above, this ordinance amendment was ordered
advertised for a public hearing on December 11, 1996.
Item 5.9. Request to set a public hearing to amend Sections 12-24 and
12-27 of the County Code to provide for a change in the method of issuing
County vehicle licenses.
It was noted in the staff's report that currently the County requires
the purchase of a vehicle decal for all vehicles garaged in the County and
normally operated on the highways of the County. The vehicle license require-
ment serves both as a source of revenue and encourages the payment of the
personal property tax in a timely manner. Applications for this license are
normally mailed in late December with renewal of the license required by
January 31. Applications are mailed only to vehicle owners whose personal
property taxes have been paid in full. Approximately 50 percent of these
licenses are renewed by mail, 20 percent at the various outside agencies and
the remaining 30 percent at the County's Finance Department.
For several years the Finance Department has been reviewing ways of
reducing the workload required by this process while at the same time making
the process more convenient for the taxpayer. In order to accomplish this,
staff proposes that the vehicle license be automatically mailed in early
January to all vehicle owners with a current license who have no unpaid
personal property taxes. The license fee would be included with the first
half personal property bill due and payable by June 5th. Each license will
have to be mailed individually but there will not be any significant postage
cost increase since staff will not have the duplicate cost of mailing an
application and returning the decal by mail to the 50 percent who renew by
mail. Current projections indicate that this process will increase issuance
cost by $5 - $10 thousand dollars; this increase should be more than offset by
savings in staff time and part-time help. Any additional cost will be
absorbed within the existing budget. This process will eliminate, for
approximately 90 percent of County vehicle owners, the necessity of taking any
action to renew the license in January. Payment of the license fee and
personal property tax can be accomplished with one transaction by June 5th.
This process will hopefully result in some reduction of the long lines
experienced during the last few days of January for renewals. However, since
the majority of the people in those lines have not paid their personal
property tax, the lines will not be totally eliminated. It will make more
staff available to assist these taxpayers since staff will not be processing
the mail renewals at the same time.
The revised process will eliminate the use of outside agencies for
renewals. Staff is currently negotiating with them concerning their future
role in this process. Staff is hopeful they will continue to issue decals on
new vehicles, perform transfers, etc. as a convenience to the general public,
especially at night and on weekends. Renewals for delinquent taxpayers will
continue to be processed as in the past and these taxpayers will be required
to pay the license fee at the time of issuance. Also, since decals are no
longer issued prior to the start of the license year, Section 12-27(b) is
being removed from the Code. Staff recommends approval of this process.
November 13, 1996 (Regular Night Meeting)
(Page 3)
0002S3
By the recorded vote set out above this ordinance amendment was ordered
advertised for a public hearing on December 11, 1996.
Item 5.10. Request to set a public hearing to amend Sections 8-70 and
12-13 of the County Code to repeal these sections and provide the benefits
through a voucher system to be handled administratively.
It was noted in the staff's report that revisions to State Code
§ 58.1-3506 allows a tax reduction for volunteer fire/rescue workers. This
revision required staff to review County Code provisions and processing
procedures. The current process of providing the tax reduction and issuance
of a free decal is very time-consuming and complicated.
Staff recommends that County Code §§ 8-70 and 12-23, which provide for
the benefits, be repealed. These benefits would be replaced by a voucher
system which would provide equal or greater benefits to the volunteers and
reduce the staff time required for processing. It is necessary to repeal
these sections prior to January 1, 1997, in order to implement changes for the
June 5th collection. Written guidelines for the voucher procedure are being
drafted and will be available prior to the public hearing.
By the recorded vote set out above, this ordinance amendment was ordered
advertised for a public hearing on December 11, 1996.
Item 5.11. Appropriation: Capital Lease for Mainframe Computer,
$466,621 (Form #95090).
It was noted in the staff's report that an upgrade of the County's
mainframe computer was approved in FY 95-96 to be funded with revenue from a
capital lease. The audit of FY 95-96 activities revealed that while the lease
payments were budgeted and the debt obligation recorded, there was not an
appropriation for the total expenditure of $466,621. The vendor was also the
lessor so there was never an actual check written for the full amount. In
order to comply with State appropriation requirements, staff recommends
approval of this appropriation as detailed on attached form #95090.
By the recorded vote set out above, the following resolution of appro-
priation was adopted:
APPROPRIATION REQUEST
FISCAL YEAR: 1995-96
NUMBER: 95090
FUND: CIP-GENERAL
PURPOSE OF APPROPRIATION: FUNDING FOR PURCHASE OF MAINFRAME
COMPUTER UPGRADE
EXPENDITURE
COST CENTER/CATEGORY DESCRIPTION
1901012200800706 CPU/SOFTWARE/MAINTENANCE
TOTAL
AMOUNT
$466,621.00
$466,621.00
REVENUE DESCRIPTION
2901041000410605 CAPITAL LEASE PROCEEDS
TOTAL
AMOUNT
$466,621.00
$466,621.00
(Note: The following two petitions were heard concurrently.)
Agenda Item No. 6. SP-96-35. Suzanne Crane (Sign #7). Public Hearing
on a request for a Home Occupation-Class B for a pottery shop on approx 1 ac
zoned VR on E sd of Rt 743 across from Earlysville Animal Hospital. TM31,P36.
White Hall Dist. See SP-96-36 for additional request. (This property is not
located in a designated development area.) (Advertised in the Daily Progress
on October 28 and November 4, 1996.)
Mr. Cilimberg summarized the staff's report which is on file in the
Clerk's Office and made a permanent part of the records of the Board of
Supervisors. He said the Planning Commission, at its meeting on October 22,
1996, recommended approval of SP-96-35 subject to five conditions.
Agenda Item No. 7. SP-96-36. Matthew Crane (Sign #7). Public Hearing
on a request for a Home Occupation-Class B for equipment storage for a home
building business. Location is the same as that described in SP-96-35.
(Advertised in the Daily Progress on October 28 and November 4, 1996.)
Mr. Cilimberg summarized the staff's report which is on file in the
Clerk's Office and made a permanent part of the records of the Board of
Supervisors. He said the Planning Commission, at its meeting on October 22,
1996, recommended approval of SP-96-35 subject to two conditions.
Mr. Cilimberg said that with two home occupations in the accessory build
ing, that will exceed the 1500 square foot maximum established in the ordi-
nance. The setback for that accessory building from Route 743 and the
adjacent property is not the minimum required by the Zoning Ordinance. That
November 13, 1996 (Regular Night Meeting)
(Page 4)
000Z 4
can be modified by the Planning Commission, and they are aware that the
modifications are needed. Should the Board choose to approve the permits
tonight, staff will have the Planning Commission grant those modifications as
a procedural matter.
At this time, the public hearings were opened. Mr. Matthew Crane spoke
in support of the petitions. They are buying the property and there are two
barns on it which they felt would make an ideal pottery studio for his wife.
He is a building contractor. He needs a place to store equipment which cannot
be left on site overnight, out of the weather. There would be no heavy
equipment kept on the site.
Mr. Crane said the report from VDOT about the line of sight surprised
him. He did his own sighting with a tape measure and found that at the exit
from the property onto Route 743, there is 390 feet of sight distance toward
the general store to the north, and 370 feet of sight distance toward the
shopping center to the south. To further control that sight distance, he made
an agreement with his southerly neighbor that he will keep his hedges and
obstacles low so there will be no interference with the view. He feels the
access is safe.
Mr. Crane then handed to the Board members a diagram he had made of the
plot showing existing parking. The existing area works like an on and off
ramp so a person can enter or leave the property quite quickly. Ten cars can
be parked on the site as it is now, and in addition, there could be another 10
parked on the lawn for the quarterly kiln showing. That is the one condition
he would like to have changed. The showing would only be three to four hours
on one day each quarter. A question came up about signs and they would like
to have a sign of approximately two feet by three feet, a painted wooden sign
on the building next to the door.
With no one else coming forward to speak, the public hearing was closed.
Mrs. Humphris asked the definition of "adequate off-site parking". Mr.
Cilimberg said that is a decision of the Zoning Administrator based on the
activity. Staff had heard that the applicant might make an arrangement with
the animal hospital across the road for parking for the quarterly events. He
suggested that the condition be worded, "If adequate parking can be arranged
on-site or off-site, and that the permittee shall provide to the Zoning
Administrator evidence of adequate on-site or off-site parking."
The Board then discussed the sign(s) that would be allowed for these
uses under ordinance provisions. The Board was advised that provisions of the
Sign Ordinance are adequate to cover the situation, so it was the consensus
that the Board would be silent as to a sign(s).
Motion was then offered by Mr. Perkins, seconded by Mr. Bowerman, to
approve SP-96-35, Suzanne Crane, as recommended by the Planning Commission,
changing Condition #3 to read: "Studio/kiln openings shall be allowed only if
adequate parking can be arranged either on-site of off-site and there shall be
not more than four, one-day events per year. The permittee shall provide to
the Zoning Administrator evidence of adequate on-site or off-site parking;"
Roll was called, and the motion carried by the following recorded vote:
AYES:
NAYS:
Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris, Mr. Marshall
and Mr. Martin.
None.
Note: The conditions of approval read as follows:
3e
The entrance onto Route 743 and the applicable properties shall be
maintained such that sight distance is optimized, providing a mini
mum of 250 feet of sight distance;
Vehicles with trailers and/or vehicles with more than two axles
shall not be used at the subject location more than once per month
in conjunction with the home occupation;
Studio/kiln openings shall be allowed only if adequate parking can
be arranged either on-site or off-site and there shall be not more
than four, one-day events per year. The permittee shall provide
to the Zoning Administrator evidence of adequate on-site or off-
site parking;
Submission of a Certified Engineer's Report indicating that the
regulations of the State Air Pollution Control Board will be met
by the proposed kiln to be filed by the applicant and approved by
the County Engineer prior to the issuance of a zoning compliance
clearance;
Not more than two apprentices shall be allowed at one time.
Motion was offered by Mr. Perkins, seconded by Mrs. Thomas, to approve
SP-96-36, Matthew Crane, subject to the conditions recommended by the Planning
Commission. Roll was called, and the motion carried by the following recorded
vote:
AYES:
NAYS:
Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris~ Mr. Marshall
and Mr. Martin.
None.
November 13, 1996 (Regular Night Meeting)
(Page 5)
Note: The conditi0hs Of ~ppks~ai ~ead as follows:
The entrance onto Route 743 and the applicable properties shall be
maintained such that sight distance is optimized, providing a mini
mum of 250 feet of sight distance;
Vehicles with trailers and/or vehicles with more than two axles
shall not be used at the subject location more than once per month
in conjunction with the home occupation.
Agenda Item No. 8. SP-96-37. Buck Mountain Church (Sign #10). Public
Hearing on a request to construct addition of approx 1300 sf to existing
church on approx 5 ac zoned RA on E sd of Rt 743 approx 700 ft S of Rt 663.
TM31,P35&35A1. White Hall Dist. (This property is not located in a designat-
ed development area.) (Advertised in the Daily Progress on October 28 and
November 4, 1996.)
Mr. Cilimberg summarized the staff's report which is on file in the
office of the Clerk to the Board and made a part of the permanent records of
the Board of Supervisors. He said that on October 22, 1996, the Planning
Commission recommended that the petition be approved subject to conditions.
The public hearing was opened. Mr. Geoffrey Marrocks was present to
represent the church. He said this is an 1860 building. It is a modest
project and they are concerned about maintaining the historical integrity of
the church. It has taken four years to get to this point. As they are adding
the new addition, they are trying to maintain the building itself. It is
built on a rock foundation without any mortar and on unexcavated ground, so
the building is sinking gradually. There are two projects. One is to keep up
the old building while providing the facilities that a modern church requires,
Sunday school rooms, an office, and a place to have fellowship activities.
The plan that has been approved by the parish is the one where the new
building runs perpendicular to the church and touches the old building only
slightly, and that will be through an outdoor breezeway. Their parking will
go from 25 parking spaces down to sixteen, so it did not seem necessary to
open the existing rock wall any wider. It has served all these years without
any traffic incident occurring.
Mrs. Thomas asked what will happen when the parking is diminished. Mr.
Marrocks said there are some parking spaces near the grange house. There is a
walkway running parallel to the rock wall that leads to that parking.
With no one else coming forward to speak, the public hearing was closed.
Mrs. Thomas said the rock wall really does define the area as you drive
along the road, and she thinks it is important to keep it for the community.
Motion was offered by Mr. Perkins, seconded by Mr. Bowerman, to approve
SP-96-37 with the conditions recommended by the Planning Commission. Roll was
called, and the motion carried by the following recorded vote:
AYES:
NAYS:
Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris, Mr. Marshall
and Mr. Martin.
None.
Note: The conditions of approval read as follows:
Development shall be in general accord with the plan titled
"Proposed Addition to Buck Mountain Episcopal Church" prepared by
S.L. Key and initialed WDF 10/2/96 and with plans titled "Proposed
Addition to Buck Mountain Episcopal Church" prepared by Samuel E.
Darnell and initialed WDF 10/2/96 except as amended to address
requested revisions of the site review committee and to allow main
tenance of the existing rock wall and column;
Approval of this permit shall not constitute approval of a day
care/nursery school.
Agenda Item No. 9. $P-96-38. University of Virginia Employees Credit
Union (Signs #12 & #16). Public Hearing on a request for drive-through
windows in connection with financial institution on approx 4 ac zoned HC in NE
corner of Berkmar/Woodbrook Dr inters. TM45,P109Eo Rio Dist. (This site is
recommended for Regional Service.) (Notice of this public hearing was
advertised in the Daily Progress on October 28 and November 4, 1996.)
Mr. Cilimberg summarized the staff's report which is on file in the
office of the Clerk to the Board and made a part of the permanent records of
the Board of Supervisors. He said that on October 22, 1996, the Planning
Commission unanimously recommended that the petition be approved subject to
one condition.
The public hearing was opened.
Mr. Wayne Frank was present to represent the architects and the Credit
Union. He offered to answer questions.
With no one else from the public rising to speak, the public hearing was
closed.
November 13, 1996 (Regular Night Meeting)
(Page 6)
Motion was offered by Mr. Bowerman, seconded by Mrs. Thomas, to approve
$P-96-38 with one condition as recommended by the Planning Commission. Roll
was called, and the motion carried by the following recorded vote:
AYES:
NAYS:
Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris, Mr. Marshall
and Mr. Martin°
None.
Note: The condition of approval reads as follows:
Development shall be in general accord with the site plan titled
"A New Building for University of Virginia Employees Credit Union"
and initialed "WDF 9/30/96".
Agenda Item No. 10. Public Hearing on an ordinance to amend and
reordain Chapter 11, Licenses, Article I, In General, and Article II, Schedule
of Taxes, of the Code of Albemarle. This amendment would conform the County
Code to state law effective January 1, 1997. (Advertised in the Daily
Progress on October 23 and October 30, 1996.)
It was noted in the staff's report that The County has imposed a
business license tax since 1973. In recent years there have been efforts by
the business community to repeal this form of taxation. This effort had
substantial support from various legislators and state officials. So far,
efforts to repeal the business license tax have been unsuccessful, however, it
has resulted in significant legislative changes attempting to establish
uniformity of administration and enforcement statewide.
A public hearing was advertised for November 13, 1996, to review the
proposed changes to the Albemarle County Code resulting from the recent
changes in state law. Major revisions in state law are as follows:
Establishment of a $100,000 gross receipts threshold.
Businesses with gross receipts of less than $100,000 are
exempt from the license tax but may be required to file an
application and pay an application fee of up to $100o The
maximum application fee reduces to $50 in the year 2001.
Businesses with gross receipts in excess of $100,000 are
subject to the application fee and the license tax on all
receipts. The $100,000 is a threshold for determining
liability for the tax, it is not an exemption of the first
$100,000 of gross receipts.
e
Establishment of an uniform application date of March 1
(Albemarle County's is currently May 1).
Establishes January through December as the license year
(Albemarle County's is currently May 1 through April 30).
Requires all flat rate license taxes (carnival, fortune tell
ers, peddlers, etc.) to be paid with the application due
March 1 (Albemarle County's is currently June 15).
5. Establishes formal guidelines for extensions and appeals.
Se
Limits the imposition of late filing and payment penalties
to imposing one but not both of these penalties.
Requires the State Tax Commissioner to establish written
guidelines to be followed by all localities.
Staff recommends that amendments to the License Ordinance include the
required changes as well as a number of miscellaneous administrative changes.
This proposal also incorporated an increase in several license fees to the
maximum allowed by State law with the intent of making the amendments as
revenue neutral as possible. (Attached to the staff report was a schedule
presenting a number of options and the resulting revenue impact based on
various exemption levels and application fee amounts. The recommended option
is shaded and results in a net revenue loss of approximately $46,949. The
application fee is shown using the maximum of $100 allowed by State Code, the
$50 recommended fee and the $35 fee adopted by the City of Charlottesville.
This schedule also shows the results of various exemption levels below which a
business would not be required to file an application and pay the application
fee.)
Mr. Melvin Breeden, Director of Finance was present to go over the major
changes to Albemarle County's ordinance as follows:
1. Establish the required $100,000 gross receipts threshold.
2. Impose a $50 application fee.
Retain an exemption level of $5,000. (Although the State
allows a zero exemption level, staff recommends that the
$5,000 level be retained since the license is not being
imposed on any one other than those currently required to
have a license. Staff believes that trying to find the 300
November 13, 1996 (Regular Night Meeting) 000~7
(Page 7)
to 500 very small businesses for a $50 fee is not worth the
time and effort it would take. )
Set March 1 as the application filing date.
Eliminate the 10 percent penalty for late filing of the
application. Based on historical experience, the required
March 1 application date is nrealistic. Many of the busi-
nesses do not have their gross receipt amounts finalized
until the April 15 Federal Income Tax deadline. Albemarle
County amended its application date to May 1 many years ago
at the request of the business community to avoid this
problem. Elimination of this penalty will at least remove
the financial impact of failing to meet the March 1 deadline
and remove the administrative nightmare for the Finance
Department to grant extensions for those unable to meet the
deadline. Also, since Albemarle County can impose only one
penalty, it seems best to retain the penalty for late pay-
ment rather than for late filing.
Retain the June 15 payment date. (The State gives no option
for those businesses paying based on a flat rate. Those are
required to be paid with the application.)
Impose interest for late payment at the rate of 10 percent
beginning July 1 following the June 15 due date.
Increase the tax rate on contractors from 15 cents to the
maximum of 16 cents.
Increase the license tax on building or savings and loan
associations from $30 to the State maximum of $50.
10.
Increase the license tax on fortune tellers, clairvoyants
and practitioners of palmistry or phrenology from $500 to
the State maximum of $1,000. Due to the significant in-
crease in this license tax and the fact that only one li-
cense is issued by Albemarle County, it is recommended that
consideration be given to retaining the current tax of $500.
11.
Eliminate the deduction of commissions paid to real estate
agents by the real estate broker. This deduction has been
allowed by Albemarle County in the past since the individual
agents were also required to obtain a license on their
commissions. Due to the $100,000 threshold, which would
exempt the majority of agents, the current proposal is to
exempt all real estate agents from the license tax and fee.
(The Board discussed this change for quite a while, but
there was no suggestion for a change.)
Mr. Breeden said the changes to the ordinance will make the changes
imposed by the state and raise all of the fees almost to the maximum level.
The only one that is an issue is that of a fortune teller where the current
fee is $500 and the State allows a $1,000 fee. Mr. Breeden said he feels this
is excessive since there is only one such business in the County. Staff
recommends that the fee remain at the $500 level.
These revisions will basically result in a $20 to $30 annual increase in
cost to those businesses with less than $10,000 annual gross receipts. Busi-
nesses with annual gross receipts between $10 and $25 thousand will experience
anywhere from a $30 increase to a $95 decrease. Businesses with annual gross
receipts between $25 and $100 thousand will experience a decrease between $0
and $530. All businesses with an annual gross in excess of $100 thousand will
incur a $50 increase.
At the end of Mr. Breeden's presentation, the public hearing was opened.
With no one from the public coming forth to speak, the public hearing was
closed.
Motion was offered by Mrs. Thomas, seconded by Mr. Bowerman, to adopt
the ordinance as advertised keeping the tax in Sec. 11-51, Fortunetellers,
clairvoyants and practitioners of palmistry or phrenology at the current rate
of $500.00. Roll was called, and the motion carried by the following recorded
vote:
AYES:
NAYS:
Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris, Mr. Marshall
and Mr. Martin.
None.
(Note: The Ordinance, as adopted, is set out in full below.)
ORDINANCE NO. 96-11(1)
AN ORDINANCE TO AMEND AND REORDAIN CHAPTER 11, LICENSES, ARTICLE I, IN GENERAL,
AND ARTICLE II, SCHEDULE OF TAXES, OF THE CODE OF THE COUNTY OF ALBEMARLE,
VIRGINIA.
November 13, 1996 (Regular Night Meeting)
(Page 8)
0002 $
BE IT ORDAINED by the Board of County Supervisors of the County of
Albemarle, Virginia:
That Chapter 11, Licenses, Article I, In General and Article II,
Schedule of Taxes, is hereby amended and reordained as follows:
By Adding New:
Section 11-1.1
Section 11-4.1
Section 11-4.2
Section 11-4.3
Section 11-16.1
Overriding conflicting ordinances.
Persons subject to licensure.
License fee.
Situs of gross receipts.
Same--Limitations, extensions, appeals and
rulings.
By Amending:
Section 11-1
Section 11-2
Section 11-3
Section 11-4
Section 11-5
Section 11-6
Section 11-7
Section 11-8
Section 11-9
Section 11-10
Section 11-11
Section 11-12
Section 11-13
Section 11-14
Section 11-15
Section 11-16
Section 11-17
Section 11-18
Section 11-19
Section 11-20
Section 11-23
Section 11-27
Section 11-32
Section 11-38
Section 11-40
Section 11-46.1
Section 11-49
Section 11-51
Section 11-55
Section 11-58
Section 11-60
Section 11-62
Section 11-65
Section 11-66
Section 11-68
Section 11-69
Section 11-75
Purpose of chapter.
Definitions.
Application of chapter; term of license; disposi-
tion of funds.
Businesses subject to tax.
Licenses deemed a personal privilege.
Applications--Generally.
Same--Information required.
Separate license required for each place of
business.
Licenses for persons beginning business,
profession, etc.
Transfer.
Display of form, tag, etc., as evidence.
Taxes--When payable; penalties for nonpayment.
Same--Persons liable to keep records; report of
gross receipts.
Same--Payment by corporations, partnerships, etc.
Same--Assessment.
Same--Certification of erroneous assessments;
refunds.
Same--Proration.
Same--Exemptions.
Revocation.
Compliance with Zoning Ordinance and Fire
Prevention Code.
Violations; penalties.
Alcoholic beverages.
Building or savings and loan associations.
Loan agencies.
Pawnbrokers.
Utility companies.
Carnivals and circuses.
Fortunetellers, clairvoyants and practitioners of
palmistry or phrenology.
Amount of tax.
Exemption generally when city, town or county
license purchased elsewhere; exception.
Peddlers; itinerant merchants.
Peddlers--at wholesale.
Financial, real estate and professional services.
Repair, personal, business and other services.
Retail merchants.
Wholesale merchants.
Vending machine or coin-operated device operators,
etc.
By Repealing:
Section 11-24
Section 11-54
Section 11-59
Section 11-64
Minimum tax based on gross receipts or gross
expenditures.
Definitions.
Deduction of receipts taxed by another city, town
or county.
Definitions.
11-1.
11-1.1.
11-2.
11-3.
11-4.
11-4.1
11-4.2
11-4.3
11-5.
11-6
11-7.
11-8.
ARTICLE I. IN GENERAL
Purpose of chapter.
Overriding conflicting ordinances.
Definitions.
Levy and collection of tax.
Persons subject to tax.
Persons subject to licensure.
License fee.
Situs of gross receipts.
Licenses deemed a personal privilege.
Applications--Generally.
Same--Information required.
Separate license required for each place of business.
November 13, 1996 (Regular Night Meeting)
(Page 9)
11-9.
11-10.
11-11.
11-12.
5 11-13.
11-14.
11-15.
11-16.
11-16.1.
11-17.
11-18.
11-19.
11-20.
11-21.
11-22.
11-22.1.
11-23.
Licenses for persons beginning business.
Transfer.
Retention of receipt.
Taxes--When payable; interest and penalties for late payment
or nonpayment; overpayment.
Same--Persons liable to keep records; report of gross
receipts.
Same--Payment by corporations, partnerships, etc.
Same--Assessment.
Same--Certification of erroneous assessments; refunds.
Same--Limitations, extensions, appeals and rulings.
Same--Proration.
Same--Exclusions and deductions of gross receipts.
Revocation.
Compliance with Zoning Ordinance and Fire Prevention Code.
Exhibition of contractor's, etc., license prerequisite to
obtaining permit, county contract or subcontract.
Enforcement of chapter.
Payment of administrative costs and collection fees.
Violations; penalties.
Article II. Schedule of Taxes.
Division 1. Generally.
5 11-24.
55 11-25, 11-26.
5 11-27.
55 11-28--11-30.
5 11-31.
5 11-32.
55 11-33--11-37.
5 11-34.
5 11-35.
5 11-40.
55 11-41--11-46.
5 11-46.1.
5 11-47.
Repealed.
Repealed.
Alcoholic beverages.
Repealed.
Bondsmen.
Building or savings and loan associations.
Repealed.
Loan agencies.
Repealed.
Pawnbrokers.
Repealed.
Public service corporations.
Repealed.
Division 2. Amusements.
5 11-48.
5 11-49.
5 11-50.
5 11-51.
55 11-52, 11-53.
Generally.
Carnivals and circuses.
Repealed.
Fortunetellers, clairvoyants and practitioners of palmistry or
phrenology.
Repealed.
Division 3. Contractors, Developers, Electricians, Plumbers,
Steamfitters and Speculative Builders.
11-54.
11-55.
11-56
11-57
11-58.
5 11-59,
Repealed.
Amount of tax.
Repealed.
Repealed.
Exemption generally when city, town or county license
purchased elsewhere; exception and deduction.
Repealed.
Division 4. Peddlers, Solicitors and Itinerant Merchants.
5 11-60.
5 11-60.1.
5 11-61.
5 11-62.
5 11-63.
Peddlers; itinerant merchants.
Show and sale.
Repealed.
Peddlers--at wholesale.
Peddlers, itinerant merchants and peddlers at wholesale.
Division 5. Personal, Professional, Business or Repair Service Businesses,
Occupations or Professions. ~
5 11-64.
5 11-65.
5 11-66.
5 11-67.
5 11-68.
5 11-69.
5 11-70.
5 11-71.
5 11-72.
Repealed.
Financial, real estate and professional services.
Repair, personal, business and other services.
Repealed.
Retail merchants.
Wholesale merchants.
Both retail and wholesale merchant.
Renting by owner of houses, apartments or commercial estab-
lishments.
Repealed.
Division 6. Coin-Operated Vending Machines.
55 11-73, 11-74. Repealed.
5 11-75. Vending machine or coin-operated device operators, etc.
11-76.
11-77, 11-78.
11-79.
November 13, 1996 (Regular Night Meeting)
(Page 10)
Division 7. Trailer Camps or Parks.
Definitions.
Repealed.
Maintenance of registration book.
ooo2so
ARTICLE I. IN OENERAL.
Sec. 11-1. Purpose of chapter.
The purpose of this chapter is to require all persons engaging in a
business, trade, profession, occupation or calling in the county whose gross
receipts are greater than five thousand dollars ($5,000.00) to obtain a license
therefor, to impose a license tax on all such persons whose gross receipts from
the business, trade, profession, occupation or calling are equal to or greater
than one hundred thousand dollars ($100,000.00), to provide for the collection
thereof, and to impose penalties for failure to comply with the provisions
hereof. The license tax shall be for the support of the county government, the
payment of the county debt, and for other county purposes.
(3-15-73, § 1; 4-21-76; 11-13-96)
Sec. 11-1.1. Overriding conflicting ordinances.
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 board, whether or not compiled in this Code, to the extent of any
conflict, the following provisions shall be applicable to the requirement for
licensure and the levy, assessment, and collection of taxes imposed on
businesses, trades, professions, occupations and callings and upon the persons,
firms and corporations engaged therein within the County. (Added 11-13-96)
Sec. 11-2. Definitions.
For the purposes of this chapter, the following words and phrases shall
have the meanings respectively ascribed to them by this section unless otherwise
required by the context:
Affiliated qroup. The term "affiliated group" means:
(a) One or more chains of includible corporations connected through stock
ownership with a common parent corporation which is an includible corporation if:
(i) Stock possessing at least eighty percent of the voting power of all
classes of stock and at least eighty percent of each class of the nonvoting stock
of each of the includible corporations, except the common parent corporation, is
owned directly by one or more of the other includible corporations; and
(ii) The common parent corporation directly owns stock possessing at least
eighty percent of the voting power of all classes of stock and at least eighty
percent of each class of the nonvoting stock of at least one of the other
includible corporations. As used in this subdivision, the term "stock" does not
include nonvoting stock which is limited and preferred as to dividends. The term
"includible corporation" 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 (5) or fewer persons who are
individuals, estates or trusts own stock possessing:
(i) At least eighty percent of the total combined voting power of all
classes of stock entitled to vote or at least eighty percent of the total value
of shares of all classes of the stock of each corporation, and
(ii) More than fifty percent of the total combined voting power of all
classes of stock entitled to vote or more than fifty percent 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 includible corporations, including the common
parent corporation, is a nonstock corporation, the term "stock" as used in this
subdivision 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 director of finance 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 the director of finance
when a written notice of assessment is delivered to the taxpayer by the director
of finance or an employee of the director of finance, 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.
November 13, 1996 (Regular Night Meeting) 000~91
(Page 11)
Base year. The calendar year, or '~'iScal year if used for federal income
tax purposes, preceding the license year; except where sections 11-9 or 11-58
apply.
Business. A course of dealing in any business, trade, profession,
occupation or calling 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: (i) advertising or otherwise holding oneself out to the public as being
engaged in a particular business; or (ii) filing tax returns, schedules and
documents that are required only of persons engaged in a business, trade,
profession, occupation or calling.
Contractor. Each person, firm or corporation accepting or offering to
accept an order or contract to do any of the following, whether such work is done
or offered to be done by day labor, general contract or subcontract:
Work on or in any building or structure requiring the use of paint, stone,
brick, mortar, cement, wood, structural iron or steel, sheet iron,
galvanized iron, metallic piping, tin, lead or other metal or any building
material.
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;
Excavation of earth, rock or other material for foundations or other
purposes;
Cutting, trimming or maintenance of rights-of-way;
Construction of a sewer of stone, brick, terra cotta or other material;
Work on or in any building or premises involving the erecting, installing,
altering, repairing, servicing, or maintaining of electric wiring, devices
or appliances permanently connected to such wiring, or the erecting,
repairing or maintaining of lines for the distribution of electric light
and power;
Subdivision of property, or installation of water systems, sanitary sewer
systems, storm drainage systems or road improvements with the intent to
offer for sale either residential, industrial or commercial lots.
Installation, repair or maintenance of pipes, fittings and fixtures
involved in the distribution of water or waste material.
Installation or repair of steam pipes or other equipment for heating,
ventilation or refrigeration systems.
Building, remodeling, repairing, wrecking, razing, demolishing or moving
of any structure.
Drilling, boring or digging of a well.
Erection of a building for the purpose of selling or renting it and making
no contract with a duly licensed contractor for the erection of such
building, whether or not such person contracts with one or more duly
licensed contractors for one or more portions, but does not contract with
any one person for all of the work of erecting any one of such buildings.
Definite place of business. An office or a location at which occurs a
regular and continuous course of dealing for thirty 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 as well as 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.
Gross receipts. 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, and subject to the
exceptions and deductions set forth in sections 11-18 and 11-58.
Locality. A city, county or town of the state other than this county.
Person. Individuals, firms, co-partnerships, corporations, companies,
associations or joint stock associations, and shall include any trustee, receiver
or assigned personal representative thereof carrying on or continuing a business,
profession, trade or occupation, but shall not include a trustee, receiver or
other representative duly appointed by a court to liquidate assets for immediate
distribution, or a sergeant or sheriff, or any deputy, selling under authority
of process or writ of a court of justice.
Purchases. Ail goods, wares and merchandise received or offered for sale
at each definite place of business of every wholesaler or wholesale merchant, and
November 13, 1996 (Regular Night Meeting)
(Page 12)
shall not be construed to exclude any goods, wares or merchandise otherwise
coming within the meaning of such word, including such goods, wares and merchan-
dise manufactured by a wholesaler or wholesale merchant and sold or offered for
sale as merchandise.
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.
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 sales to institutional, commercial and industrial users which,
because of the quantity, price, or other terms, indicate that they are consistent
with sales at wholesale.
(3-15-73, § 1; 6-13-73; 4-21-76; 11-13-96)
Sec. 11-3. Levy and collection of tax.
For each and every year beginning with January first of each year and
ending December thirty-first following, until otherwise changed, there are hereby
levied and there shall be collected the annual license taxes hereinafter set
forth in this chapter, except as otherwise specifically provided in this chapter,
on persons engaged in any business, in the county hereinafter set forth in this
chapter.
(3-15-73, § 3; 11-13-96)
Sec. 11-4. Persons subject to tax.
(a) The license taxes hereinafter imposed are in all cases imposed upon
the privilege of engaging in any business in the county, including all phases of
the business conducted in the county.
(b) The license taxes hereinafter imposed shall be imposed on any person
whose gross receipts in a license year from a business subject to licensure are
equal to or greater than one hundred thousand dollars ($100,000.00) in the
county.
(3-15-73, § 2; 4-21-76; 11-13-96)
Sec. 11-4.1. Persons subject to licensure.
(a) Persons required to apply for license. Each person engaging in a
business in this county whose gross receipts are greater than five thousand
dollars ($5,000.00.00) shall apply for and obtain a license for each such
business if (i) in the case of professional services, such person (A) maintains
a definite office in this county, or (B) if such person does not maintain a
definite office in the Commonwealth of Virginia but does maintain an abode in
this county, which abode for the purposes of this chapter shall be deemed a
definite place of business, or (ii) in the case of any other business, such
person has a definite place of business or maintains an office in this county;
or (iii) such person is engaged as a peddler or itinerant merchant, carnival or
circus, contractor, or a public service corporation as provided in this chapter.
(b) Payment of all properly assessed taxes. A license under this chapter
shall not be issued to a person until such person produces satisfactory evidence
to the director of finance that all delinquent business license, personal
property, meals, transient occupancy, severance and admissions taxes owed by the
person to the county have been paid which have been properly assessed against the
person by the county.
(c) Any person who engages in a business without obtaining the license
required by this chapter, or after being refused such license, shall not be
relieved of the tax imposed by this chapter, if applicable. (Added 11-13-96)
Sec. 11-4.2. License fee.
Each person required to obtain a license as provided in section 11-4.1
shall pay a fee of fifty dollars ($50.00). The fee shall be paid not later than
June 15 of the license year. (Added 11-13-96)
Sec. 11-4.3. Situs of gross receipts.
(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 licensable privilege
at a definite place of business within the county. 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
November 13, 1996 (Regular Night Meeting)
(Page 13)
000293
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 section 11-58.
(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.
(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 the definite place of business at which the rental of
such property is managed.
(4) The gross receipts from the performance of personal 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.
(b) Apportionment. If the person 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
county and the other affected jurisdiction are unable to reach an apportionment
agreement as provided herein; the gross receipts of the business shall be
apportioned between the two or more definite places of business as provided in
section 58.1-3709 of the Code of Virginia. 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 the county in the event the other
jurisdiction does not impose a tax on the gross receipts attributable to the
definite place of business in such other jurisdiction°
(c) Aqreements. The director of finance 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 person that the 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 one
hundred percent of its gross receipts from all locations in the affected
jurisdictions, the director of finance shall make a good faith effort to reach
an apportionment agreement with the other political subdivision(s) involved.
(Added 11-13-96)
Sec. 11-5. Licenses deemed a personal privilege.
Every license issued under the provisions of this chapter shall be deemed
to confer a personal privilege to engage in any business which may be the subject
of the license and shall not be exercised except by the persons licensed.
(3-15-73, § 20; 11-13-96)
Sec. 11-6. Applications--Generally.
(a) Application due date. For beginning businesses, each person required
to obtain a license pursuant to this chapter shall apply for a license prior to
beginning business, if he was not licensable in this county on or before January
1 of the license year. For all businesses for which a license was issued in the
preceding license year, each person required to obtain a license pursuant to this
chapter shall apply for a license no later than March 1 of the license year. The
application shall be on forms prescribed by the director of finance.
(b) Application procedure. The application shall be made in writing to
the director of finance at his office in the county office building. The
director of finance shall furnish license application forms, which forms shall
be properly and fully executed by the applicant, and shall contain such
information as required by section 11-7 and such other information as may be
required by the director of finance. In cases where the license tax is based
upon the gross receipts or gross expenditures of the business to be licensed, the
director of finance shall require a sworn statement from the applicant of the
amount of such gross receipts or gross expenditures, except in the case of a
beginner business as provided in section 11-9.
(3-15-73, § 4; 11-13-96)
Sec. 11-7. Same--Information required.
Each person required to obtain a license pursuant to this chapter shall
furnish the director of finance, in writing, with the person's correct name and
trade name, if any, correct physical address and mailing address if different,
the nature of the business to be pursued, and the place where it is to be
pursued.
(3-15-73, § 5; 11-13-96)
November 13, 1996 (Regular Night Meeting) 000294
(Page 14)
Sec. 11-8. Separate license required for each place of business.
A separate license shall be required for each definite place of business.
A person engaged in two or more businesses carried on at the same place of
business may elect to obtain one license for all such businesses, if all of the
following criteria are satisfied: (i) each business is licensable at the location
and has satisfied all requirements imposed by state law and the ordinances of the
county; (ii) all of the businesses are subject to the same tax rate or, if
subject to different tax rates, the person agrees to be taxed on all businesses
at the highest rate; and (iii) the person agrees to supply such information as
the director of finance may require concerning the nature of the several
businesses and their gross receipts.
(3-15-73, S 6; 4-21-76; 11-13-96)
Sec. 11-9. Licenses for persons beginning business.
(a) Each person beginning a business which is subject to a license tax
pursuant to this chapter that is based in whole or in part on gross receipts or
gross expenditures shall estimate the amount of the gross receipts he will
receive or the gross expenditures he will incur between the date of beginning
business and the end of the then current license year, and his license tax for
the then current year shall be computed on such estimate. All persons licensed
under this section may be required to amend their estimate at any time as
determined appropriate by the director of finance. Failure to comply with this
section shall be just cause for immediate revocation of the license.
(b) Whenever a license tax is so computed upon the estimated gross
receipts or gross expenditures, any erroneous estimate shall be subject to
correction and the director of finance shall assess such person with any
additional license tax found to be due after the end of that license year, and
shall at the same time correct the estimate for the then current license year,
until a full year of operation shall have been completed, and in case of an
overestimate the person shall be entitled to a credit upon his license tax
payable the following year.
(c) Each person beginning a business which is subject to a license tax
pursuant to this chapter which is based on a flat rate shall pay a prorated
portion of such tax as provided in section 11-17.
(3-15-73, S 9; 11-13-96)
Sec. 11-10. Transfer.
(a) Licenses issued under the provisions of Article II of this chapter
based on gross receipts of gross expenditures, except as otherwise provided, may
be transferred from one location to another and from one person to another;
provided, that no such transfer shall be valid unless and until notice in writing
is given to the director of finance of the proposed transfer; which notice shall
contain the name, trade name, if any, and the address of the proposed transferee,
the proposed new location, if any, and the time of the proposed transfer; and
approval of the transfer is given by the director of finance, who may approve
such transfer upon being satisfied of the good faith thereof. Failure to notify
the director of finance of the transfer of a license within thirty (30) days of
such transfer shall invalidate such license, and such invalidated license shall
not be subject to refund as otherwise provided by section 11-16.
(b) If the transferor's license tax for the current license year has been
based on an estimate of gross receipts or gross expenditures then the transferor
shall reveal his gross receipts or gross expenditures for the period he 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 will incur between the day of beginning business and the end of
the current license year.
(c) Licenses issued under the provisions of Article II of this chapter
based on a flat rate shall not be transferred from one person to another but may
be transferred from one location to another within the county.
(3-15-73, ~ 12; 4-21-76; 11-13-96)
Sec. 11-11. Retention of receipt.
Each person required to obtain a license under the provisions of this
chapter shall keep the receipt issued in evidence thereof as prescribed by the
director of finance in a convenient place, and whenever required to do so shall
exhibit the same to any authorized enforcement officer of the county.
(3-15-73, § 5; 4-21-76; 11-13-96)
Sec. 11-12. Taxes--When payable; interest and penalties for late payment or
nonpayment; overpayment.
(a) License tax based on flat rate. If the license tax is based on a flat
rate, it shall be paid with the license application.
(b) License tax based on gross receipts. If the license tax is based on
gross receipts or purchases of the business, the tax shall be paid on or before
June 15 of the license year; except that each motor vehicle dealer who separately
states the amount of the license tax applicable to each sale of a motor vehicle
and adds such tax to the sales price of the motor vehicle shall pay such tax on
November 13, 1996 (Regular Night Meeting) 000295
(Page 15)
or before the twentieth day of the month following the close of each calendar
quarter.
(c) The director of finance may grant an extension of time not to exceed
ninety (90) days within which to file an application for a license, for good
cause.
(d) A penalty of ten (10) percent of the tax shall be imposed upon the
failure to pay the license tax by the appropriate due date. In the case of the
assessment of taxes found to be due or of additional taxes as provided in
section 11-15 by the director of finance, 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 person, there
shall be no late payment penalty assessed with the additional tax. If any
assessment of tax by the director of finance is not paid within thirty (30) days
the director of finance may impose a ten (10) percent late payment penalty. The
penalties shall not be imposed, or if imposed, shall be abated by the director
of finance if the failure to file or pay was not the fault of the person. In
order to demonstrate lack of fault, the person must show that he acted
responsibly and that the failure was due to events beyond his control. "Acted
responsibly" means that: (i) the person exercised the level of reasonable care
that a prudent person would exercise under the circumstances in determining the
filing obligations for the business and (ii) the person 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. "Events beyond the person'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
person's reasonable reliance in good faith upon erroneous written information
from the director of finance, who was aware of the relevant facts relating to the
person's business when he provided the erroneous information.
(e) Interest at the rate of ten (10) percent per year shall be charged on
the late payment of the license tax from the first day of the month following 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 director of
finance 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.
(f) 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
the refund or the late payment is made not more than thirty (30) days from (i)
the date of the payment that created the refund, or (ii) the due date of the tax,
or (iii) the date of the person's application for a refund, whichever is later.
(g) An overpayment of license taxes shall be credited to the amount of
license tax due the following license year or shall be refunded if the person
does not engage in a business subject to the license tax in the county the
following year.
(h) 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; except that a person shall not
be entitled to interest on the refund of taxes if the refund is granted because
the person ceased to engage in the licensed business during the license year.
Interest on any refund shall be paid at the rate of ten (10) percent per year.
(3-15-73, § 7; 4-21-76; 3-10-82; 4-13-88; 4-20-88; Ord. of 3-20-91; Ord. No. 94-
11(9), 8-3-94; 11-13-96)
Sec. 11-13. Same--persons liable to keep records, report of gross receipts.
(a) Each person subject to a license tax shall keep sufficient records
to enable the director of finance to verify the correctness of the tax paid for
the license years assessable or to enable the director of finance to ascertain
what was 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 director of finance in order to allow him to
establish whether a particular receipt is directly attributable to the taxable
privilege exercised within this county. The director of finance shall provide
the person with the option to conduct the audit in the person'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 director of finance upon demand. All such records, books of
accounts and other information shall be maintained for a period of five (5)
years.
(b) Each person whose license is measured by gross receipts or gross
expenditures shall submit to the director of finance, not later than March 1 of
each year, a report of his gross receipts or gross expenditures for the preceding
year.
November 13, 1996 (Regular Night Meeting) 000~9~6
(Page 16)
(c) Each person engaged in two or more businesses which are subject to
more than one rate or computed on more than one base shall maintain separate
accounts for each such business.
(d) If any person shall fail to maintain the records required in this
section, regularly supported by customary vouchers, the director of finance shall
estimate the taxpayer's gross receipts or gross expenditures on the basis of the
best evidence he can obtain, and the director of finance shall make an assessment
on the basis of such determination.
(e) Each motor vehicle dealer who separately states the amount of the
license tax applicable to each sale of a motor vehicle and adds such tax to the
sales price of the motor vehicle shall report to the director of finance on or
before the twentieth day of the month following the close of each calendar
quarter his gross receipts, trade-in allowances and taxes collected from the sale
of such motor vehicles.
(3-15-73; § 8; 3-10-82; 5-11-83; 4-20-88; Ord. of 3-20-91; 11-13-96)
Sec. 11-14. Same--Payment by corporations, partnerships, etc.
If the licensed business is conducted by a corporation, partnership or run
by an individual and the license tax is imposed upon the gross receipts or gross
expenditures thereof, the license tax shall be imposed upon the gross receipts
of the corporation, partnership or any individual and paid by it, and when paid
by an individual employing persons who would otherwise be liable to a license
tax, it shall be deemed to discharge the license tax liability of the officers
and employees of such corporation and partners and employees of such partnership
and of such persons employed by an employer who would otherwise be liable to such
license tax, insofar as the business of such licensed corporation, partnership
or employer is concerned.
(3-15-73, § 10; 11-13-96)
Sec. 11-15. Same--Assessment.
(a) Taxes found to be due. If the director of finance ascertains that any
person has not been assessed with a license tax levied Under the terms of this
chapter for any license year of the three (3) license years last past, and the
absence of such assessment was not due to the fraudulent intent to evade taxes
on the part of such person, it shall be the duty of the director of finance to
assess such person with the proper license tax for the year or years omitted,
adding thereto the penalty and interest set forth in section 11-12.
(b) Additional taxes. If the director of finance ascertains that any
person who has been assessed with a license tax levied under the provisions of
this chapter for any license year of the three (3) license years last past, or
for the then current license year, but upon a correct audit and the computation
of the license tax the assessment thereof should be in an increased amount, and
the assessment of the license tax at the lesser amount was not due to fraudulent
intent or to evade taxes, then the director of finance shall assess the person
with the additional license tax found to be due, without penalty, and shall
furnish written notice thereof to the person. If the assessment of the
additional license tax is not paid to the director of finance within thirty (30)
days after written notice to the person of such additional assessment, the
director of finance shall impose a penalty as provided in section ll-12(d).
(c) Fraudulent intent to evade taxes. If the director of finance
determines that a person has fraudulently, or with intent to evade the payment
of proper license taxes, failed or refused to obtain a proper license as required
by the provisions of this chapter, for any one or more of the six (6) license
years last past, or for the then current license year, and the liability therefor
is ascertained, such omitted or additional license tax and the normal penalty
herein before prescribed shall be assessed for each and every year of the six (6)
license years last past and for the current license year, for which he was
assessable, together with an additional penalty thereon of fifty (50) percent of
such unpaid license tax; and failure to obtain such license as is required by the
provisions of this chapter shall be taken as prima facie evidence of intent to
evade such taxes.
(3-15-73, §§ 16, 18, 19; 4-21-76; 11-13-96)
Sec. 11-16. Same--Certification of erroneous assessments; refunds.
(a) The director of finance, after diligent investigation and upon being
satisfied that he has erroneously assessed a person shall, if the license tax has
not been paid, exonerate the person from payment of so much thereof as is
erroneous, and if such license tax has been paid, shall refund the person the
amount erroneously paid together with any penalties and interest paid thereon,
as provided herein.
(b) A license tax imposed on a person which is based on gross receipts or
gross expenditures shall be subject to refund where the person goes out ofI
business before the end of the current license year subject to all of the
following qualifications:
(1) Licenses for the current license year shall be based on gross receipts
or gross expenditures obtained throughout the preceding calendar or fiscal year.
November 13, 1996 (Regular Night Meeting) 000297
(Page 17)
(2) The reason for going out of business is not connected in any manner
with the violation of any state law or local ordinance or of violation of any
rules and regulations made pursuant thereto.
(3) The amount of refund for a license tax based on gross receipts shall
be prorated on a monthly basis, so as to ensure that the licensed privilege is
taxed only for that fraction of the year during which it is exercised within the
county. The county may elect to remit any refunds for the overpayment of a
license tax based on gross receipts in the ensuing license year subject to
section ll-12(g). In no event shall the county be required to refund any part
of a license fee or flat tax.
(4) If any person seeking refund is indebted to the county or any
department or office thereof, or is indebted to any state constitutional office
of the county for a local levy, the refund, or so much thereof as is necessary,
shall first be applied to such indebtedness.
(5) Refunds based on the licensee going out of business shall be made in
the same manner as herein provided for erroneous assessments.
(3-15-73, § 17; 4-21-76; 4-13-88; 11-13-96)
Sec. 11-16.1. Same--Limitations, extensions, appeals and rulings.
The enforcement of the provisions of this chapter, including limitations
with respect thereto, the correction of any assessment hereunder and any appeal
by the county of a correction made by the director of finance or by any person
assessed with taxes hereunder and aggrieved by such assessment shall be pursuant
to Chapter 39, Title 58.1 of the Code of Virginia; provided, however:
(a) Each person assessed with a license tax pursuant to this chapter as
the result of an audit may, within the period provided in section 58.1-3980 of
the Code of Virginia, apply to the director of finance for a correction of the
asSessment. The application must be filed in good faith and sufficiently
identify the person, audit period, remedy sought, each alleged error in the
assessment, the grounds upon which the person relies, and any other facts
relevant to the person's contention. The director of finance may hold a
conference with the person if requested by the person, or require submission of
additional information and documents, further audit, or other evidence deemed
necessary for a proper and equitable determination of the applications. The
assessment shall be deemed prima facie correct. The director of finance shall
undertake a full review of the person's claims and issue a determination to the
person setting forth the county's position. Every assessment pursuant to an
audit shall be accompanied by a written explanation of the person's right to seek
correction and the specific procedure to be followed in the county (e.g., the
name and address to which an application should be directed).
(b) Provided an application is made within ninety (90) days of an
assessment, collection activity shall be suspended until thirty (30) days after
the final determination is issued by the director of finance, unless the director
of finance determines that collection would be jeopardized by delay or that the
person has not responded to a request for relevant information after a reasonable
time. Interest shall accrue in accordance with the provisions of subsection (e)
of section 11-12, but no further penalty shall be imposed while collection action
is suspended. The term "jeopardized by delay" includes a finding that the
application is frivolous, or that a person desires (i) to depart quickly from the
county, (ii) to remove his property therefrom, (iii) to conceal himself or his
property therein, or (iv) to do any other act tending to prejudice, or to render
wholly or partially ineffectual, proceedings to collect the tax for the period
in question.
(c) A person may request a written ruling regarding the application of the
tax to a specific situation from the director of finance. Any person requesting
such a ruling must provide all the relevant facts for the situation and may
present a rationale for the basis of an interpretation of the law most favorable
to the person. 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, (ii) a court decision, or (iii) the director of
finance notifies the person 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. (Added 11-13-96)
Sec. 11-17. Same--Proration.
For beginning businesses all license taxes imposed under Article II of this
chapter based on a flat rate, except as otherwise therein specifically provided,
shall be prorated as follows: For licenses issued between April 1 and June 30
of the license year the amount of the tax shall be three-fourths of the annual
tax on such licenses, for licenses issued between July 1 and September 30 of the
license year, the amount of the tax shall be one-half of the annual tax on such
licenses, and for licenses issued between October 1 and December 31 of the
license year, the amount of the tax shall be one-fourth of the annual tax on such
licenses.
(3-15-73, § 11; 11-13-96)
NoVember 13, 1996 (Regular Night Meeting)
(Page 18)
Sec. 11-18. Same--Exclusions and deductions of gross receipts. ·
000295
(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 in the ordinary course of such business.
(b) The following 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 for 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 or trade-in allowances granted by the
business to its customer.
(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 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, late fees and similar income
attributable to an installment sale or other transaction that occurred in the
regular course of business.
(9) Amounts received by real estate agents which are paid to such agents
by real estate brokers as a commission on any real estate transaction shall be
excluded from real estate agents' gross receipts.
(c) The following shall be deducted from gross receipts or gross
expenditures:
(1) The gross receipts or gross expenditures attributable to any definite
places of business of the person in any other locality.
(2) If otherwise 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 (2) 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.
(3) If otherwise taxable, any receipts attributable to business conducted
in another state or foreign country if the person is liable for an income or
other tax based upon income in such other state or foreign country.
(d) With the exception of license requirements under section 11-49, all
social organizations, fraternities, benevolent order, religious, education, civic
and military organizations, charter clubs, rescue squads or volunteer fire
companies which conduct business or perform services in which compensation in any
manner is received shall be exempt from taxation under this chapter so long as
the compensation or receipts in excess of the actual expenses are devoted to and
used for charitable purposes. All such organizations seeking exemption under
this section shall apply, and provide proof if necessary, to the director of
finance or his appointed deputy for an exemption certificate.
(3-15-83, § 65; 6-13-73; 5-15-75; 4-21-76; 3-10-82; 11-13-96)
November 13, 1996 (Regular Night Meeting)
(Page 19)
000299
Sec. 11-19. Revocation.
A license granted under this chapter may be revoked by the director of
finance upon the failure of any person to comply with the terms of this chapter
and there shall be no refund.
(3-15-73, § 66; 11-13-96)
Sec. 11-20. Compliance with Zoning Ordinance and Fire Prevention Code.
Each license issued shall be subject to verification to ascertain
compliance with the Zoning Ordinance and the Fire Prevention Code of the county.
Failure to comply shall be just cause for immediate revocation of the license by
the director of finance.
(3-15-73, § 13; 11-13-96)
Sec. 11-21. Exhibition of contractor's, etc., license prerequisite to obtaining
permit, county contract or subcontract.
Every contractor, electrical contractor, plumber and steamfitter, building
wrecker, developer or speculative builder who proposes to do work in the county
for which a permit must be obtained or pursuant to a contract let by a
department, bureau or office of the county shall, upon making application for
such permit or upon the award of such contract, exhibit to the proper county
official the county license authorizing him to engage in the business for the
year in which the permit is applied for, or in which such contract is awarded,
and shall furnish to that official a list of his subcontractors and the amounts
of such subcontracts. If any of such subcontracts have not been closed or
awarded at the time of applying for such permit or award of such contract, he
shall furnish such list in writing immediately upon awarding the subcontract or
contracts.
(Code 1967, § 11-13; 4-21-76; 3-10-82; Ord. of 8-11-93)
Sec. 11-22. Enforcement of chapter.
(a) In the enforcement of the provisions of this chapter the director of
finance 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 directors of finance 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 director of finance may propound interrogatories to each
applicant and may use such other evidence as he may procure. Such interrogato-
ries 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 director of finance of the county and his duly qualified
assistants shall have such 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 director of finance or his duly qualified assistants shall have
the power to summon any person by registered letter or otherwise to appear before
him at his office at a time to be specified in such summons and to answer, under
oath, questions touching such taxpayer's license tax liability. Failure to
answer such summons without good cause for failing or refusing to answer, under
oath, questions touching their tax liability shall be a misdemeanor and
punishable as provided by section 11-23.
(d) The director of finance or his duly qualified assistants, 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.
(3-15-73, § 22; 4-21-76; 11-13-96)
Sec. 11-22.1. Payment of administrative costs and collection fees.
Delinquent taxpayers shall pay a fee, as required by this section, to cover
the administrative costs associated with the collection of delinquent taxes.
This fee shall be in addition to all penalties and interest, and shall be in the
amount of twenty dollars ($20.00) for taxes collected subsequent to filing a
warrant or other appropriate legal document but prior to judgment, and in the
amount of twenty-five dollars ($25.00) for taxes collected subsequent to
judgment.
In addition, delinquent taxpayers shall pay reasonable attorney's or
collection agency's fees associated with the collection of delinquent taxes;
provided, however, the amount paid by the delinquent taxpayer shall not exceed
twenty (20) percent of the delinquent tax bill. Attorney's fees shall be added
only if such delinquent tax is collected by action at law or suit in equity.
No tax assessment or tax bill shall be deemed delinquent and subject to the
provisions of this section during the pendency of any administrative appeal under
section 58.1-3980 of the Code of Virginia, provided the appeal is filed within
ninety (90) days of the date of the assessment, nor for thirty (30) days after
the date of the final determination of the appeals.
(Ord. No. 94-11(2), 11-2-94)
November 13, 1996 (Regular Night Meeting)
(Page 20)
Sec. 11-23. Violations; penalties.
It shall be unlawful and shall constitute a misdemeanor for any person to
conduct a business or to engage in a profession, trade or occupation before pro-
curing a license as required under the provisions of this chapter. It shall also
be unlawful and shall 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 is 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 one thousand dollars ($1,000.00)
or by imprisonment in the county jail for a period of not more than thirty (30)
days, or both such fine and imprisonment. 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.
Notwithstanding the provisions of the preceding paragraph of this section,
the penalties for willful failure or refusal to file a required return for
license tax purposes, or for making any false statement with intent to defraud
in any such return, shall not exceed those prescribed by state law for a Class
3 misdemeanor if the amount of tax lawfully assessed in connection with the
return is one thousand dollars ($1,000.00) or less, or for a Class 1 misdemeanor
if the amount of tax lawfully assessed in connection with the return is more than
one thousand dollars ($1,000.00).
(3-15-73, § 26; 4-21-76; 4-13-88; 11-13-96)
ARTICLE II. SCHEDULE OF TAXES
DIVISION 1. GENERALLY
Sec. 11-24. Repealed by ordinance adopted 11-13-96
Secs. 11-25, 11-26. Repealed by ordinance adopted 3-10-82.
Sec. 11-27. Alcoholic beverages.
The following alcoholic beverage license taxes shall be charged:
(a) For each distiller's license, one thousand dollars ($1,000.00) per
annum; no such local license shall be required for any person who shall
manufacture not more than five thousand (5,000) gallons of alcohol or spirits or
both during such license year.
annum.
(b) For each winery license, one thousand dollars ($1,000.00) per annum.
(c) For each brewery license, one thousand dollars ($1,000.00) per annum.
(d) For each bottler's license, five hundred dollars ($500.00) per annum.
(e) For each wholesale beer license, seventy-five dollars ($75.00) per
(f) For each wholesale wine distributor's license, fifty dollars ($50.00)
per annum.
(g) For each retail on-premises wine and beer license for a hotel,
restaurant or club, and for each retail off-premises wine and beer license in the
county, thirty-seven dollars and fifty cents ($37.50) per annum.
(h) For each retail on-premises beer license for a hotel, restaurant or
club, and for each retail off-premises beer license, twenty-five dollars ($25.00)
per annum.
(i) For each fruit distiller's license, five hundred dollars ($500,00) per
annum.
(j) In addition to the foregoing for each license issued to a hotel,
restaurant or club for the sale of mixed alcoholic beverages, as defined in Title
4.1 of the Code of Virginia, and acts amendatory thereto, the tax shall be two
hundred dollars ($200.00) per annum for areas seating fifty (50) to one hundred
(100) persons; three hundred fifty dollars ($350.00) per annum for areas seating
one hundred (100) to one hundred fifty persons (150); five hundred dollars
($500.00) per annum for areas seating more than one hundred fifty persons (150+)
and three hundred fifty dollars ($350.00) per annum for nonprofit clubs.
(k) Whenever the word "beer" is used in this section it shall be construed
to include porter, ale, stout and other malt beverages, but not vinous beverages.
(1) No license shall be issued to any person under the provisions of this
section unless the applicant therefor holds at the same time, or simultaneously
procures, a state license from the alcoholic beverage control board.
(m) Ail dining rooms, restaurants, lunchrooms and club rooms, wherein the
beverages defined in this section are sold for consumption on the premises, shall
at all times be open to inspection by the state police and the police authorities
of the county. Any store, room or other building from which deliveries are made
either at wholesale or retail by bottlers, wholesalers or retailers shall at all
November 13, 1996 (Regular Night Meeting)
(Page 21)
times be open to the inspection of state police and the police authorities of the
county.
(n) Any person paying a license tax under the provisions of this section
and sections 11-68, 11-69 or 11-70 may deduct the amount paid under the
provisions of this section from the amount of the tax owed under section 11-68,
11-69 or 11-70, but in no event shall the'amount of tax due be less than the
amount of tax imposed by this section.
(o) Any violation of the terms of this chapter shall be sufficient grounds
for the revocation of the license issued in accordance with this section.
(3-15-73, § 25; 4-21-76; 11-13-96)
Secs. 11-28 to 11-30. Repealed by ordinance adopted 3-10-82.
Sec. 11-31. Bondsmen.
(a) For every license for persons furnishing bail bonds for cash, or by
any other method, and making a charge therefor, there shall be paid a license tax
of one hundred fifty dollars ($150.00) per annum, which shall not be prorated or
transferred. No such professional bondsmen or his agent shall enter into any
such bond or bonds in the county until he shall have obtained such license. With
the exception of any bondsman or his agent who has heretofore obtained a
certificate and license under this section and whose certificate, license and
right to act as a bondsman continues to remain in full force and effect, no such
license shall be issued unless and until the applicant shall have first obtained
a certificate from the judge of the circuit court of the county approving the
issuance of the license and certifying that the applicant is of good moral
character, that his past conduct before the courts of the county has not been
unsatisfactory and is suitable to be so licensed; and provided, further, that
before the issuance of such certificate the judge of the circuit court may confer
with the judge or judges of those courts in which such bondsman seeks to act.
A license granted to a professional bondsman in the county shall authorize such
person to enter into such bonds in the county.
(b) No professional bondsman shall enter into any such bond if the
aggregate of the penalty of such bond and all other bonds, on which he has not
been released from liability, is in excess of the true market value of his real
estate. Each professional bondsman, if so directed by the judge of the circuit
court of the county shall place a deed of trust on the real estate that he is
using for the limit of his expected bonded indebtedness to secure the Common-
wealth of Virginia and shall name the Commonwealth's attorney of the county as
trustee under the deed of trust. In addition thereto, he shall furnish the clerk
of the circuit court an acceptable appraisal and title certificate of the real
estate subject to any such deed of trust. Each professional bondsman licensed
hereunder shall file with the clerk of the circuit court of the county not later
than the fifth day of each month a list of all outstanding bonds on which he was
obligated as of the last day of the preceding month, together with the amount of
the penalty of each such bond.
(c) Any professional bondsman or agent for any professional bondsman,
qualified under this section, shall be subject to and governed by any reasonable
rules of conduct or procedure set up by the judge or justice of the court in
which he is acting as a bondsman which may include a requirement that such
bondsman or agent place a reasonable amount of cash or negotiable bonds in escrow
with the clerk of such court to be held during the time such bondsman or agent
is acting as a bondsman in such court; provided, that such clerk is acting under
a bond of sufficient amount and coverage to insure protection against loss,
theft, or misappropriation. Upon his violation of such rules, he may, after
hearing upon a charge of such violation, be suspended from entering into further
bonds in such court by the judge or justice thereof. If such bondsman or agent
fails to have in escrow with the clerk of such court a sum sufficient to cover
any forfeiture of bond against him and fails or refuses to pay such forfeiture
after notice and demand by the judge or justice of the court he may be suspended
by such judge or justice from entering into further bonds in said court until the
forfeiture is paid or it is adjudicated that he is not liable thereon.
(d) No person shall be licensed hereunder either as a professional
bondsman or agent for any professional bondsman, when such person, or his or her
spouse, holds any office as magistrate, clerk or deputy clerk of any court.
(e) Nothing in this section shall be construed to apply to guaranty,
indemnity, fidelity and security companies doing business in the county under the
provisions of Chapter 24 of Title 38.2 of the Code of Virginia, except that
agents and attorneys-in-fact of guaranty, indemnity, fidelity and security
companies entering into bonds for bail, appearances, costs or appeal in criminal
cases, shall be required to obtain a certificate from the judge of the circuit
court of the county, certifying that the applicant is of good moral character,
that his past conduct before the courts of the county has not been unsatisfactory
and he is suitable to be a licensed bondsman. The provisions of this section
shall apply to agents and attorneys-in-fact of guaranty, indemnity, fidelity and
security companies entering into bonds for bail, appearances, costs or appeal,
except that such company shall not be required to place cash or bonds in escrow
with the court as hereinbefore required.
November 13, 1996 (Regular Night Meeting) ----~'~"~
(Page 22)
Sec. 11-32. Building or savings and loan associations.
Each building or savings and loan association having its main office in the
county shall pay for the privilege of doing business an annual license tax of
fifty dollars ($50.00).
(3-15-73, § 46; 3-10-82; 11-13-96)
Secs. 11-33 to 11-37. Repealed by ordinance adopted 3-10-82.
Sec. 11-38. Loan agencies.
Each small loan company shall pay an annual license tax of two hundred
dollars ($200.00), which tax shall not be prorated.
(3-15-73, § 37; 4-13-88; 11-13-96)
Sec. 11-39. Repealed by ordinance adopted 4-21-76.
Sec. 11-40. Pawnbrokers.
Each person doing business as a pawnbroker, as defined by section 54.1-4000
of the Code of Virginia, as amended, shall pay for the privilege an annual
license tax of two hundred fifty dollars ($250.00). The director of finance
shall not issue licenses under this section for the operation of more than ten
(10) pawnbroking establishments. This tax shall not be prorated. The director
of finance shall notify the county sheriff of each such license issued.
(3-15-73, § 38; 4-13-88; 11-13-96)
Sees. 11-41 to 11-46. Repealed by ordinance adopted 3-10-82.
Sec. 11-46.1. Public service corporations.
On each telephone, telegraph, water, heat, light and power company, the
license tax shall be one-half of one percent on the gross receipts of such
company accruing from sales to the ultimate consumer in the county subject to
allowable deductions provided by state law.
(3-10-82; 11-13-96)
Sec. 11-47. Repealed by ordinance adopted 3-10-82.
DIVISION 2. AMUSEMENTS
Sec. 11-48. Generally.
Every person conducting or engaging in any of the following amusement
occupations, businesses or trades shall pay for the privilege an annual license
tax of twenty cents ($0.20) for each one hundred dollars ($100.00) of gross
receipts, as hereinabove defined, from the business during the preceding fiscal
year or calendar year:
Amusement park.
Arcade or building devoted to general amusement or entertaining.
Auditorium.
Billiards or pool.
Bowling alley.
Cable television.
Dance halls, except restaurants licensed to serve food and beverages having
a dance floor with an area not exceeding ten (10) percent of the total floor area
of the establishment and for which no admission is charged.
Dog or water raceway.
Drive-in theaters.
Furnishing closed circuit television entertainment.
Furnishing closed circuit musical entertainment.
Gardens.
Golf driving range.
Miniature golf.
Movie theaters.
Parks, athletic fields.
Riding academy.
Rifle ranges or shooting galleries, except those operated by private or
nonprofit gun clubs.
November 13, 1996 (Regular Night Meeting)
(Page 23)
Skating rink.
Swimming pools open to the public.
O00aOS
Theaters.
Theatrical performances, etc.
(3-15-73, § 59; 3-10-82)
Sec. 11-49. Carnivals and circuses.
(a) No carnival or circus which is located within this county shall be
permitted to open for business or engage in business until the owners or opera-
tors of such carnival or circus have registered with the office of the director
of finance of the county, obtained a carnival license and paid the specified li-
cense tax. The carnival or circus license tax shall be five hundred dollars
($500.00) per day of operation, except as otherwise provided in this section.
Such license tax shall be paid in full at the time of registration for all days
of operation of such carnival or circus.
(b) No carnival or circus which is produced, operated or owned primarily
by amateurs who are residents of this county or of the City of Charlottesville,
and the gross income of which inures exclusively to the benefit of a school,
church or fire department, or of any locally sponsored nonprofit organization
operated for charitable and benevolent purposes shall be subject to any license
tax, but such carnival or circus shall be required to apply for and receive a
license pursuant to this section.
(c) A circus or carnival which is sponsored by a local nonprofit
organization operated for charitable and benevolent purposes shall be subject to
a license tax of twenty-five dollars ($25.00) per day of operation.
(d) For the purposes of this section, the definition of a carnival shall
include any type of show or exhibition mentioned and described in section 58.1-
3728 of the Code of Virginia, as amended.
(e) Licenses issued under this section shall include the operation of
ferris wheels, merry-go-rounds and other amusement rides.
(10-17-68; 2-18-71; 4-21-76; 11-14-79; 3-10-82; 11-13-96)
Sec. 11-50. Repealed by ordinance adopted 3-10-82.
Sec. 11-51. Fortunetellers, clairvoyants and practitioners of palmistry or
phrenology.
Any person who, for compensation, shall pretend to tell fortunes or assume
to act as a clairvoyant or to practice palmistry or phrenology, shall pay an
annual county license tax of five hundred dollars ($500.00). Any person who, for
compensation, shall engage in any of the practices described in this section
without first having paid the license tax required by this section shall, upon
conviction, be fined not less than fifty dollars ($50.00) nor more than five
hundred dollars ($500.00). Each day that the license tax remains unpaid shall
constitute a separate violation of this section. (Code 1967, § 11-6; 11-13-96)
Secs. 11-52, 11-53. Repealed by ordinance adopted 3-10-82.
DIVISION 3. CONTRACTORS, DEVELOPERS, ELECTRICIANS,
PLUMBERS, STEAMFITTERS AND SPECULATIVE BUILDERS
Sec. 11-54. Repealed by ordinance adopted 11-13-96.
Sec. 11-55. Amount of tax.
(a) Each contractor speculative builder or developer shall pay for the
privilege of conducting business within the county an annual license tax of
sixteen cents ($0.16) for each one hundred dollars ($100.00) of gross receipts
from the business conducted during the preceding fiscal or calendar year.
(b) Each person engaged in the business of a contractor shall include in
his gross receipts all work done, whether such work is done by contract, sub-
contract, day labor or time and material.
(3-10-82; 11-13-96)
Sec. 11-56. Repealed. (Repealed by ordinance adopted 3-10-82)
Sec. 11-57. Repealed. (Repealed by ordinance adopted 4-13-88)
Sec. 11-58. Exemption generally when city, town or county license purchased
elsewhere; exception and deduction.
Each contractor who has paid a local license tax to any city, town or
county in which his principal office or branch office may be located shall be
exempt from obtaining a license and from paying a license tax to this county for
conducting any such business within this county unless the amount of business
done by any such person in this county is equal to or greater than one hundred
thousand dollars ($100,000.00). The amount of business done in such other
county, city or town in which a license tax is paid may be deducted by the person
from the gross receipts reported to this county. The director of finance shall
November 13, 1996 (Regular Night Meeting)
(Page 24)
have the power to require such periodic reports as he may deem necessary of all
persons claiming exemption under this section.
(Code 1967, § 11-14; 3-10-82; 11-13-96)
Sec. 11-59. Repealed by ordinance adopted 11-13-96.
DIVISION 4. PEDDLERS, SOLICITORS AND ITINERANT MERCHANTS
Sec. 11-60. Peddlers; itinerant merchants.
(a) For the purpose of license taxation, any person who shall carry from
place to place any goods, wares or merchandise and offer to sell or barter the
same, or actually sells or barters the same, shall be deemed to be a peddler.
(b) For the purpose of license taxation pursuant to this section, the term
"itinerant merchant" means any person who engages in, does or transacts any
temporary or transient business in the county and who, for the purpose of
carrying on such business, occupies any location for a period of less than one
year.
(c) The license tax on peddlers and itinerant merchants, except as
provided for in subsections (d) and (e), shall be five hundred dollars ($500.00)
per year.
(d) The license tax on peddlers and itinerant merchants who sell or offer
for sale in person or by their employees meats, milk, butter, eggs, poultry,
game, vegetable, fruits or other edible family supplies of a perishable and
edible nature shall be fifty dollars ($50.00) per year.
(e) This section shall not apply to a peddler at wholesale or to those who
sell or offer for sale in person or by their employees ice, wood, charcoal,
meats, milk, butter, eggs, poultry, game, vegetables, fruits or other family
supplies of a perishable nature or farm products grown or produced by them and
not purchased by them for sale.
(3-15-73, § 33; 4-13-88; Ord. of 3-20-91; 11-13-96)
Sec. 11-60.1. Show and sale.
A "show and sale" shall be defined as an offering of goods at a specific
location by exhibitors who do not have established places of business in the
county and who would otherwise be classified as itinerant merchants.
(a)
Any county resident, county business or nonprofit community
organization may act as a sponsor for a show and sale after
purchasing the required license.
(b) License fees under this section are set as follows:
For an unspecified number of shows and sales within a seven-day
period: fifty dollars ($50.00).
For an unspecified number of shows and sales within a thirty-day
period: one hundred fifty dollars ($150.00).
For an unspecified number of shows and sales within a three-hundred-
sixty-five-day period: six hundred dollars ($600.00).
A license issued under this section shall be in lieu of an itinerant
merchant's license which would be otherwise required of any seller who
participated in such show and sale under the sponsorship of such person or
organization.
(9-10-80)
Sec. 11-61. Repealed. (Repealed by ordinance adopted 3-10-82)
Sec. 11-62. Peddlers--at wholesale.
(a) For the purposes of the license tax, any person who sells or offers
to sell goods, wares or merchandise to licensed dealers, other than at a definite
place of business operated by the seller, and at the same time of such sale or
exposure for sale delivers, or offers to deliver, the goods, wares or merchandise
to the buyer shall be deemed a peddler at wholesale. For the purposes of this
section any delivery made on the day of sale shall be construed as a delivery at
the time of sale.
(b) The license tax imposed by the county on a peddler at wholesale shall
be at the rate of five cents ($0.05) per one hundred dollars ($100.00) of
purchases.
(3-15-73, S 39; 4-13-88; Ord. of 3-20-91; 11-13-96)
Sec. 11-63. Peddlers, itinerant merchants and peddlers at wholesale.
Any license tax imposed on peddlers or itinerant merchants or on peddlers
at wholesale shall not apply to:
(1)
A licensed wholesale dealer who sells and, at the time of such sale,
delivers merchandise to retail merchants;
November 13, 1996 (Regular Night Meeting)
(Page 25)
000305
(2) A distributor or vendor of motor fuels and petroleum products;
(3)
(4)
(5)
A distributor or vendor of seafood who catches seafood and sells
only the seafood caught by him;
A farmer or producer of agricultural products who sells only the
farm or agricultural products produced or grown by him;
A farmers' cooperative association; or
(6) A manufacturer who is subject to a state tax on intangible personal
property, who peddles at wholesale only the goods, wares or
merchandise manufactured by him at a plant, whose intangible
personal property is taxed by the state.
(3-15-73, § 40; 4-13-88; Ord. of 3-20-91)
DIVISION 5. PERSONAL, PROFESSIONAL, BUSINESS OR
REPAIR SERVICE BUSINESSES, OCCUPATIONS OR PROFESSIONS
Sec. 11-64. Repealed by ordinance adopted 11-13-96.
Sec. 11-65. Financial, real estate and professional services.
(a) Generally. Each person engaged in a financial, real estate or
professional service shall pay for the privilege an annual license tax of fifty-
eight cents ($0.58) per one hundred dollars ($100.00) of gross receipts.
(b) Enumerated. A person engaged in a financial service, real estate
service, personal service or professional service includes, but is not limited
to, the following:
Financial services. 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. "Broker" shall mean an agent of a buyer or a seller who buys or
sells stocks, bonds, commodities, or services, usually on a commission basis.
"Commodity" shall mean staples such as wool and cotton which are traded on a
commodity exchange and on which there is trading in futures. "Dealer" for
purposes of this chapter shall mean 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. "Security" for purposes of this chapter shall have the same meaning
as in the Securities Act (sections 13.1-501 et seq.) of the Code of Virginia, or
in similar laws of the United States regulating the sale of securities.
Those engaged in rendering financial
limitation, the following:
Buying installment receivables
Chattel mortgage financing
Consumer financing
services include,
but without
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
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 ordinance, and such
services include, but are not limited to, the following:
Appraisers of real estate
Escrow agents, real estate
November 13, 1996 (Regular Night Meeting)
(Page 26)
000306
Fiduciaries, real estate
Lessors of real property
Real estate agents, brokers and managers
Real estate selling agents
Rental agents for real estate
Professional services. Rendering any service specifically enumerated below
or engaging in any 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
words "profession" and "professional" imply attainments in professional knowledge
as distinguished from mere skill, and the application of knowledge to uses for
others as a vocation, and including, but without limitation, such attainments
attributed to the following:
Architects
Attorneys-at-law
Certified public accountants
Dentists
Engineers
Land surveyors
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)
Surgeons
Veterinarians
(c) Amounts received by real estate broker. Amounts received by a real
estate broker which arise from real estate sales transactions and which are paid
to a real estate agent as a commission on any real estate transaction shall not
be excluded from the real estate broker's gross receipts. (11-13-96)
Sec. 11-66. Repair, personal, business and other services.
(a) Generally. Each person engaged in a repair, personal or business
service or any other business not specifically listed or excepted in this chapter
shall pay for the privilege an annual license tax of or thirty-six cents ($0.36)
per one hundred dollars ($100.00) of gross receipts.
(b) Repair service. 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 section of this
chapter.
(c) Personal service. 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.
(d) Business service. Any service rendered for compensation to any
business, trade, occupation or governmental agency is a business service, unless
the service is specifically provided for under another section of this chapter.
(e) Enumerated. A person rendering a repair, personal or business service
or other service as provided in subsection (a) above includes, but is not limited
to, the following:
Addressing letters or envelopes.
Advertising agencies.
Airline passenger carrier.
Airplane repair.
Airports, private.
Ambulance services.
Animal hospitals, grooming services, kennels or stables.
Auctioneers and common criers.
000;30'7
November 13, 1996 (Regular Night Meeting)
(Page 27)
Auto repair, engine repair of any type.
Automobile driving schools.
Barbershops, beauty parlors and hairdressing establishments, schools
and services.
Bicycle repair.
Bid or building reporting service.
Bill poster or distributor.
Blacksmith or wheelwright.
Booking agents or concert managers.
Bookkeeper, public.
Bottle exchanges.
Brokers and commission merchants other than real estate or financial
brokers.
Business and office machine repair.
Business research and consulting services.
Buyers, gold and silver.
Chartered clubs. Licensee hereunder may without additional license operate
service of retail merchant and restaurant. "Chartered club" shall mean any
nonprofit corporation or association which is the owner, lessee or occupant of
an establishment operated solely for objects of a national, social, patriotic,
political or athletic nature or the like, but not for pecuniary gain, the
advantages of which belong to all the members. It also shall mean the
establishment so operated.
Child care attendants or schools.
Cleaning chimneys, furnaces.
Clinical laboratories.
Clothes, hats, carpets or rugs, repair of.
Collection agents or agencies.
Commercial photography, art or graphics.
Commercial sports.
Computer service operated for compensation.
Correspondence establishments or bureaus.
Dance studios and schools.
Data processing, computer and systems development services.
Day nursery (other than foster homes).
Detectives and~watchmen. Each person shall be registered by name and
service with the county chief of police.
Developing or enlarging photographs.
Drafting services.
Engraving.
Eradication or extermination of rats, mice, termites, vermin or bugs.
Erecting, installing, removing or storing awnings.
Freight traffic bureau or agency.
Fumigating or disinfecting.
Funeral services and crematories.
Furnishing clean diapers.
Furnishing house cleaning service.
Furnishing janitor service.
Furnishing labor service.
O00 OB
November 13, 1996 (Regular Night Meeting)
(Page 28)
Furnishing statistical service.
Furniture, upholstering, repair of.
Gunsmith, gun repairing.
Hauling of sand, gravel or dirt.
Hauling or transfer, not in connection with taxicab business.
Holding companies, including holding company for mass media communications.
Hotels, motels, tourist courts, boarding and rooming houses, trailer parks
and campsites.
Information bureaus.
Instructors, tutors, schools and studios of music, ceramics, art, sewing,
sports and the like.
Interior decorating.
Job printer, printing shop, bookbinding, duplicating processes.
Laundry, cleaning and garment services including laundries, dry cleaners,
linen supply, diaper service, coin-operated laundries and carpet and upholstery
cleaning.
Locksmith.
Machine shop, boiler shop.
Mailing, messenger and correspondent services.
Marinas and boat landings.
Mattresses, repair of.
Motor vehicle transportation of passengers.
Music teacher.
Newspaper delivery service.
Nickel plating, chromizing and electroplating.
Nurses and physicians registries.
Nursing and personal care facilities including nursing homes, convalescent
homes, homes for the retarded, old age homes and rest homes.
Operating a scalp treating establishment.
Packing, crating, shipping, hauling or moving goods or chattels for others.
Paint shop, other than contractor.
Parcel delivery services.
Parking lots, public garages and valet parking.
Personnel services, labor agents and employment bureaus.
Photographers and photographic services; the license tax on photographers
with no regularly established place of business in the state shall not exceed
thirty dollars ($30.00).
Piano tuning.
Picture framing and gilding.
Porter services.
Press clipping services.
Private hospitals.
Private schools (other than religious and nonprofit).
Promotional agents or agencies.
Protective agent or agency.
Public relations counselor.
Publicity service, furnisher of; booking agent, concert manager.
Radio engineer.
November 13, 1996 (Regular Night Meeting) 000209
(Page 29)
Radios, televisions, refrigerators, electrical appliances, home appliances,
repair of.
Realty multiple listing services.
Recorder of proceedings in any court, commission or other organization.
Refrigeration engineer.
Renting airplanes.
Renting or leasing any items of tangible personal property.
Renting bicycles.
Renting Or furnishing automatic washing machines.
Renting wall signs or billboards.
Reproduction services.
Reweaving.
Road machines, farm machinery, repair of.
Rug cleaning.
Sales agent or agency.
Saws, tools, repair of.
Scales, repair of.
Scientific research and development service.
Sculptor.
Secretarial service.
Septic tank cleaning.
Shades, repair of.
Shoe repair, shoe shine and hat repair shops.
Sightseeing carriers.
Sign painting.
Stenographer, public.
Storage, all types.
Supplying clean linen, coats, aprons, towels.
Tabulating service.
Tax consultant.
Taxicabs.
Taxidermist.
Telephone answering service.
Theatrical performers, bands and orchestras.
Tire repair.
Title abstract company.
Title insurance company.
Towing services.
Translator of foreign languages.
Transportation consultant.
Transportation services including buses and taxis.
Travel bureaus or tour agents.
Tree surgeons, trimmers and removal services.
Turkish, Roman or other like baths or parlors.
U-drive-it firm or business.
0003 9
November 13, 1996 (Regular Night Meeting)
(Page 30)
Umbrellas, harnesses, leather goods, repair of.
Undertaker, embalmer.
Vehicle title service.
Vehicular advertising, electric advertising, bus advertising, commercial
advertising.
Wake-up services.
Washing, waxing, auto; cleaning of automobiles.
Watches, clocks, repair of.
Welding shop.
Persons accepting or offering to accept or place orders, which such person
will deliver at a later date, for the sale of medicines, perfumes, salves,
liniments, cosmetics, cookware, plastic wares, brushes, books, magazines, vacuum
cleaners or any other merchandise and not having a regular place of business in
the county but who sell or offer to sell from house to house, or at parties or
meetings arranged for that purpose.
All other similar personal service, business service or repair service
occupations, trades or businesses not included herein and not otherwise taxed by
this chapter.
3-15-73, §§ 39.1, 53; 4-21-76; 3-10-82; 11-14-84; 4-13-88; 11-13-96)
Sec. 11-67. Repealed by ordinance adopted 3-10-82.
Sec. 11-68. Retail merchants.
(a) Generally. Each person engaged as a retailer or retail merchant shall
pay for the privilege an annual license tax of twenty cents ($0.20) for each one
hundred dollars ($100.00) of gross receipts.
(b) Enumerated. A person engaged as a retailer or retail merchant
includes, but is not limited to, the following:
Aircraft or aircraft parts.
Alcoholic beverages.
Antiques.
Auto accessory, tire, battery.
Automobile graveyards.
Auto sales, motor vehicle dealers.
Bakeries, caterers.
Bicycles.
Boats, motors.
Books, stationery.
Building materials.
Candy, nut stores.
Cigar, tobacco stands, newsstands.
Confectionery.
Custom tailor.
Dairy products.
Delicatessen.
Department stores.
Drapery, curtain, upholstery.
Drugs.
Dry goods stores.
Eggs, poultry.
Family clothing.
Farm equipment.
November 13, 1996 (Regular Night Meeting)
(Page 31) ~
Filling stations.
Firearms.
Fish, seafood market.
Floor covering.
Florists.
Fruit stores, vegetable markets.
Fuel, ice.
Furniture.
Furriers.
Garden supplies.
General stores.
Gift, novelty, souvenir.
Grocery.
Hardware.
Heating, plumbing, electrical equipment.
Hog, grain, feed, seed.
Hosiery.
Jewelry.
Junk or secondhand merchandise.
Lightning rods.
Luggage.
Lumber goods.
Meat markets.
Men's and boy's clothing.
Millinery.
Motorcycle.
Musical instrument.
Office, store, appliance supply.
Optical.
All other clothing.
Paint, glass, wallpaper.
Photographic, supply, equipment.
All radio, television or household appliances.
Restaurants, eating places, nightclubs.
Secondhand stores, other than junk.
Scientific, medical supplies.
Shoes.
Soda fountain.
Sporting goods.
A travel bureau or tour agent.
Used cars.
Variety stores.
Workmen's clothing.
0003
November 13, 1996 (Regular Night Meeting)
(Page 32)
Ail other retail stores and retail merchants' occupations, businesses or
trades not included herein and not otherwise taxed by this chapter.
(3-15-73, § 55; 4-21-76; 3-10-82; 11-13-96)
Sec. 11-69. Wholesale merchants.
(a) Generally. Each person engaged as a wholesaler or wholesale merchant
with the exception of a manufacturer selling goods, wares and merchandise at
wholesale at the place of manufacture, or a wholesaler selling goods, wares and
merchandise to other persons for resale unless such wholesaler has a definite
place of business in the county, shall pay for the privilege an annual license
tax of five cents ($0.05) for each one hundred dollars ($100.00) of gross
purchases.
(b) Enumerated. A person engaged as a wholesaler or wholesale merchant
includes, but is not limited to, the following:
Alcoholic beverages.
Automotive.
Chemicals.
Clothing, furnishings.
Coal, coke.
Commission merchants (who take title, others classed as brokers).
Drugs.
Dry goods.
Electrical, plumbing goods.
Firm products or supplies.
Furniture and house furnishings.
Groceries and foods.
Hardware.
Jewelry.
Livestock dealer.
Lumber, paint and construction materials.
Machinery, equipment and supplies.
Metals and metal work.
Other goods, wares, merchandise.
Paper and paper products.
Petroleum and petroleum products.
Soft drinks.
Sporting goods.
Tobacco and tobacco products (except leaf tobacco).
Waste materials.
Ail other wholesale merchants' businesses, occupations or trades not
included herein and not otherwise taxed by this chapter.
(3-15-73, § 56; 3-10 82; 11-13-96)
Sec. 11-70. Both retail and wholesale merchant.
Any person who is both retail merchant and wholesale merchant is hereby
required to obtain both classes of license; provided, that any retail merchant
who desires to do a wholesale business also may elect to do such wholesale
business under his retailer's license by paying license taxes under the
provisions of this section as a retailer on both his retail and wholesale
business.
(3-15-73, § 57)
Sec. 11-71. Renting by owner of houses, apartments or commercial establishments.
(a) Every person who, as principal, shall engage in the business of
renting houses, apartments or commercial property in the county shall pay for the
privilege of doing business an annual license tax of twenty cents ($0.20) on each
one hundred dollars ($100.00) of gross receipts from the rental of all commercial
November 13, 1996 (Regular Night Meeting) 000~
(Page 33)
establishments, apartment units or dwelling units during the preceding fiscal or
calendar year·
(b) The term "business of renting houses and apartments," as used in this
section, shall be construed to mean the rental of a building, or portion thereof,
designed exclusively for residential occupancy, including one-family, two-family
and multiple-family dwellings, but not including hotels, boardinghouses and
rooming houses.
(c) The words "dwelling units" are defined to mean one or more rooms in
a dwelling house or apartment designed for occupancy by one family for living
purposes and having cooking facilities.
(3-15-73, § 61; 5-15-75)
Sec. 11-72. Repealed by ordinance adopted 3-10-82.
DIVISION 6. COIN-OPERATED VENDING MACHINES
Secs. 11-73, 11-74. Repealed by ordinance adopted 3-10-82.
Sec. 11-75. Vending machine or coin-operated device operators, etc.
(a) Each person owning or placing in the county any machines of any
description into which coins are inserted for the purpose of dispensing of any
article of merchandise or for the purpose of operating any device other than a
coin-operated washing, dry cleaning or drying machine, that operates on the coin-
in-the-slot principle, used for gain, shall pay an annual license tax on the
gross receipts derived from all such machines located in the county computed at
the rate applicable to retail merchants, as set forth in section 11-68.
This section shall not be construed to permit the keeping, maintaining,
exhibiting or operating of any slot machine or device in which the element of
chance is employed, or which gives any prize or any article other than the
article of merchandise or service in payment of which the coin was originally
deposited.
Any person having or maintaining any such slot machine the licensing of
which is prohibited by this section shall be guilty of a misdemeanor and such
machine shall be confiscated and destroyed.
(b) In addition to the license tax hereinabove imposed, every person
selling, leasing, renting or otherwise furnishing to others pinball machines or
machines furnishing music, games or amusement, other than devices or machines
affording rides to children, shall be deemed a coin machine operator and shall
pay an annual license tax of one hundred dollars ($100.00)
(c) No part of this section shall be construed to apply to pay telephones
or to slot machines used for the purpose of vending individual sanitary drinking
cups or United States postage stamps or to operators of automatic baggage or
parcel checking machines.
(d) Every person placing any machine required to be licensed hereunder in
the county shall furnish the director of finance, on January 1 of each year, the
location and the make of each machine owned. Every vending machine shall be
plainly marked by the owner thereof with the name and address of such owner.
Each license issued shall refer to the manufacturer's numbers of the machines
whose gross receipts are included thereunder. If the machine has no such number
a facsimile or copy of such license shall be conspicuously posted on such
machine.
(e) Regularly licensed retail merchants paying retail merchant's license
tax on their sales at retail shall not be required to pay any separate vending
machine license on such coin-operated machines which are located on the premises
of their place of business. (3-15-73, § 60; 3-10-82; 11-13-96)
DIVISION 7. TRAILER CAMPS OR PARKS
Sec. 11-76. Definitions.
For the purposes of this division, the following words and phrases shall
have the meanings respectively ascribed to them by this section:
Trailer camp or park. Any site, lot, field or tract of land upon which is
located one or more trailers, or is held out for the location of any trailer, and
shall include any building, structure, tent vehicle or enclosure used or intended
for use as a part of the equipment for such park.
Trailer lot. A unit of land used or intended to be used by one trailer,
in a permanent or semipermanent location; provided, that a "trailer lot" shall
not mean unit of land used or intended to be used by one trailer on a transient
basis not to exceed a period of two weeks·
Secs. 11-77, 11-78. Repealed by ordinance adopted 3-10-82.
November 13, 1996 (Regular Night Meeting)
(Page 34)
0003 4
Sec. 11-79. Maintenance of registration book.
The owner or manager of a trailer camp or park shall keep a registration
book and shall register all trailers using, occupying or present in the camp or
park, which book shall be available for inspection at all times.
(4-21-76)
2. This ordinance shall be effective on and after January 1, 1997.
Agenda Item No. 11. Discussion: Capital Improvements Program/
Monticello High School Bids.
Mr. Tucker noted that last Friday the Board received the same background
information that was sent to the School Board for their November llth meeting
describing the construction bids for Monticello High School. The bids came in
approximately $5.4 million over the cost estimated and shown in the Capital
Improvement Program (CIP), which included the cost of the Avon Street connec-
tor road. The School Division proposes to cut approximately $4.0 million in
projects to offset the additional costs, leaving an additional $1.4 million to
be funded by this Board, $500,000 for the School itself, and $908,300 for the
additional costs of the high school-Avon Street connector road.
Written information on the increased Virginia Public School Authority
(VPSA) bonds and debt service needed to fund the additional costs of the high
school was mailed Friday along with background information and funding options
for the Avon Street connector road. Attachment I, Scenario I shows the VPSA
bond level and corresponding debt service that was approved in the CIP for FY
1996/97 - FY 2000/01. The approved CIP shows $42,185,827 in bonds over the
five-year period requiring a debt service of $43.5 million over the next five
years and $140.9 million over the 20-year term of the loans.
Scenario II shows the impact on debt service of the additional costs of
the high school based on the School Division's recommendation to reduce the
Henley Middle School renovation by $1.0 million, eliminate the PREP facility,
reduce Burley Middle School renovation technology funds by $250,000, and,
reduce the total high school project costs by $250,000. This scenario assumes
that the additional $500,000 the School Division requested from this Board
will be funded by bonds and the additional $908,300 needed to fund the Avon
Street connector road will be funded with other local revenues. The increase
in bonded projects over the current approved amount is $511,745 with a corre-
sponding debt service increase of $491,417 over the five-year period and $1.0
million over the 20-year term of the loan. The additional debt service
incurred by the high school will need to be discussed in December when the
Board reviews the proposed FY 1997/98 - FY 2001/02 CIP, which may require the
School Division, depending on their redistricting decisions, to further reduce
the number of requested projects by $4.26 million in order to stay within the
current approved debt service level.
To fund the additional costs of the Avon Street connector road, Ms. Jo
Higgins has looked at both the background budget for Monticello High School
and the Avon Street connector road and identified funding options using a
total of $281,079 in current CIP funding from other projects. Should the
Board wish to fund the additional costs of the road with current revenues
rather than through borrowing, the remaining $627,221 ($908,300 -$281,079)
could be taken from the $1.3 million Fund Balance that was identified during
financial planning work sessions.
Mr. Tucker said staff recommends funding Scenario II while asking the
School Board to look for the additional $500,000 to fully fund the high school
costs within their own CIP either by reducing costs or deferring other
projects when they review their requested capital projects in December, rather
than adding to the current debt service level. This recommendation also
requests that this Board approve using $ 627,221 in Fund Balance monies and
$281,079 in CIP project savings for the Avon Street connector road. This will
allow the project to go forward with the understanding that the School Board
will have to look at other projects in their CIP.
Mr. Bowerman asked if reallocating money from the MeadOw Creek Parkway
will in any way Change the scope of the project. Ms. Higgins said it will not
affect that project.
Mrs. Thomas asked about money for the Keene Landfill. Ms. Higgins said
that is difficult to pin down, but based on current information, she would Say
it is okay.
Mrs. Humphris asked about the use of the Fund Balance. Mr. Tucker said
he believes this is a wise use of the funds for a one-time capital expendi-
ture. It is either that or borrow the money. In the next two or three years,
critical decisions will have to be made with regard to debt service needs for
the CIP. Revisiting the CIP would need to be done regardless. It is just
that the bid opening and the overage in construction bids forced staff to
double up in how much must be reduced.
November 13, 1996 (Regular Night Meeting)
(Page 35) O00~lS
Mrs. Thomas said the School Division has already reduced their CIP, and
the $500,000 is a further reduction. Mr. Tucker said that is correct. Mrs.
Thomas asked if they had been asked for a specific amount. Mr. Tucker said it
is $4.26 million for the CIP regardless of the high school, and they need to
find another $4.5 million for the high school. It is either that, or debt
service will "go out the window" in the five-year plan in terms of annual debt
service payments. At the time the school actually opens, the County will be
facing additional operational costs just to open the high school.
Mrs. Thomas asked if the $600,000 from the Fund Balance was noted in the
projections the Board received last week for the operating budget. Mr. Tucker
said the $700,000 the Board discussed during the long-range planning session
is based on some on-going operational costs, and the Fund Balance is only used
for one-time expenditures. These funds could not be used for the $700,000
project shortfall in the next fiscal year. Mr. Tucker said the $1.3 million
in the Fund Balance are funds staff feels are available for one-time expendi-
tures.
Mrs. Thomas said she has always been in favor of moving ahead with the
high school project, but wonders if delaying it is something the Board should
discuss now. She feels it is a gamble. Even if the Board does not delay the
project, it still may not open on time. Mr. Marshall said if new bids were
taken, the price might come in even higher. He thinks the Board must proceed
with this bid. Mr. Bowerman said he would rather miss it by two months then
fourteen months.
Mr. Martin said he thinks the Board must proceed with the project. He
is concerned about the School System, and these "hits" on their finances. He
does not want the schools to get so far behind by continuing to postpone
projects that they can't catch up. He would like to meet with A1 Reaser and
others to make sure they feel comfortable doing what they are doing.
Mr. Marshall said he is concerned with parity. He does not want
Monticello High to open and be a lesser facility. Mr. Martin said some of the
other issues concern parity as well.
Mrs. Thomas said if some are thinking about reversion lurking in the
background, she believes this Board decided long ago that use of Charlottes-
ville High School for Albemarle students is not a viable alternative to the
County having its own high school buildings. She does not believe the Board
is rushing ahead when reversion might open up some spaces. She thinks
postponing the PREP project with an eye to more space being available later
might be the correct thing to do.
Mr. Marshall suggested going with the Staff's recommendation and waiting
to see what the School Board will do.
Mr. Frank Morgan, Assistant School Superintendent, said they understood
coming into the bid process that the bid would probably be higher than
originally budgeted for. Staff already had some scenarios planned out as to
how to approach this if the bids were higher. How they approach the addition-
al $4.3 million in the CIP is contingent on how redistricting is done.
Hopefully, that issue will be resolved soon.
Mr. Perkins asked how much negotiating has been done with the contrac-
tor. How much change has there been in specifications? Ms. Higgins said at
this time staff is looking for authorization to award all of the alternates
except 2, 5 and 9, and lock in the price on those for 120 days while the
School Board is deciding where the $500,000 will come from. One of the
premises is that there will be negotiated changes to the contract that will
result in $250,000 in savings as indicated in the School Board's approval
Monday night. She has obtained some preliminary prices from the contractor in
two different categories.
Mr. Martin said he would like to tell everyone that he signed a petition
in favor of a meals tax. Mr. Bowerman said if there is a critical mass out
there that wants to raise some funds differently, they need to have better
representation than just having people at three polls out of 20+ as they did
last week. The Board want into this five years ago suspecting that many other
people were going to carry the ball, and it didn't happen.
Mr. Marshall said two referendums have failed. Mr. Martin said he does
not want to raise the real estate rate. Mrs. Thomas said the last two times
it may have been a little abstract as to whether there was a need for the
money. Any of those ambiguities are gone now. The Board can now see the
need. Mr. Tucker said staff will provide in January a long-range revenue
needs spreadsheet in regard to the CIP. He thinks it will focus the issue on
some of the school needs and the amount of debt service. That may help people
understand the issue as they consider whether or not to support a meals tax.
Motion was offered by Mr. Marshall, seconded by Mr. Bowerman, to accept
Scenario II as set out in the staff's report, with the understanding that the
School Board will look for an additional $500,000 along with the other
deductions.
November 13, 1996 (Regular Night Meeting)
(Page 36)
O0031G
Ms. Miggins said a letter of intent will be issued tomorrow on the base
bid and that will lock in the price on alternates which are at least equal to
$500,000 so staff can go to the School Board and resolve that issue. She
wants to be sure that is acceptable.
Mr. Davis said the Board would be authorizing staff to go forward
without having to have any further action by the School Board. There would
have to be an appropriation resolution at the Board's next meeting.
Mrs. Thomas said the Board must rely on people's judgment as to the
$250,000 of cuts because there is a product which is expected, and people
don't want it to become a different school in substantial ways. Ms. Higgins
said the money for the sustainability issues was designated as a separate item
in the budget. It is the options within the control systems, or irrigation
under the ground on some of the lesser used fields that would be investigated
further.
Mrs. Thomas said some of the thought processes had to do with things
that might cost more now, but would save money over the long run. Mr. Davis
said the scenario does require the contract price to be reduced by $250,000.
Mr. Martin said he agrees with Mrs. Thomas. Mr. Tucker said the things Ms.
Higgins mentioned are not things which will reduce the pay back. Ms. Higgins
said those items are in a separate list, and they will not be recommended for
change. Mrs. Thomas said her sole concern is the education of the kids.
At this time, roll was called, and the motion carried by the following
recorded vote:
AYES:
NAYS:
Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris, Mr. Marshall
and Mr. Martin.
None.
Agenda Item No. 12. Approval of Minutes: July 19 and August 2, 1995;
August 14 and September 11, 1996.
Mr. Marshall had read July 19, 1995, pages 1 - 10 (item #12) and found
them to be acceptable.
Mr. Martin had read August 14, 1996, and found them to be acceptable.
Motion was offered by Mrs. Thomas, seconded by Mr. Martin, to approve
those minutes which had been read. Roll was called, and the motion carried by
the following recorded vote:
AYES:
NAYS:
Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris, Mr. Marshall
and Mr. Martin.
None.
Agenda Item No. 13. Other Matters Not Listed on the Agenda from the
BOARD.
Mr. Martin mentioned the new method of dispersing vehicles licenses as
proposed in the amendment to be heard for Sections 12-24 and 12-27 of the
County Code. He felt that people might throw away the license tax notice if
it is included in the envelope with other paperwork. Mr. Davis said he
believes the tax for the vehicle decal will be on the same piece of paper as
the personal property tax bill.
Mr. Marshall thanked everybody for the cards, flowers and calls he
received during his recent'~%i illness.
Not Docketed: At 8:27 p.m., motion was offered by Mr. Bowerman,
seconded by Mrs. Thomas, to adjourn into executive session pursuant to § 2.1-
344.A, under subsection 7, to consult with legal counsel and staff regarding
specific legal matters relating to reversion. Roll was called, .and the motion
carried by the following recorded vote:
AYES:
NAYS:
Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris, Mr. Marshall
and Mr. Martin.
None.
The Board reconvened into open session at 8:45 p.m. Motion was immedi-
ately offered by Mr. Bowerman, seconded by Mrs. Thomas, that the Board certify
by a recorded vote that to the best of each Board member's knowledge only
public business matters lawfully exempted from the open meeting requirements
of the Virginia Freedom of Information Act and identified in the motion
authorizing the executive session were heard, discussed or considered in the
executive session. Roll was called, and the motion carried by the following
recorded vote:
(Page 37)
AYES:
NAYS:
Mr. Perkins, Mrs. Thomas, Mr. Bowerman, Mrs. Humphris, Mr. Marshall
and Mr. Martin.
None.
Agenda Item No. 14. Adjourn. With no further business to come before
the Board, the meeting was immediately adjourned.