June 20, 1967209
At the Special Meeting of the Board of Supervisor's of Frederick County,
Virginia, held in the Supervisor's Room bn the 20th day of June, 1967.
PRESENT: B. 0. Brumback, CHairman, Thomas B. Brumback, W. Hurl Himelright,
and Donald L. Baughman.
RE- ADOPTION OF 1% SALES TAX ORDINANCE
Whereas on April 10, 1967, at a regular meeting of the Board of Supervisor's
of Frederick County, Virginia, between the hours of 10:00 A. M. o'clock and 5:00 P. M. o'clo
Donald L. Baughman moved that the Board of Supervisor's adopt an Ordinance under Chapter
8.1 Title 58 of the Code of Virginia, and said motion was seconded by Paul Luttrell; and,
' Whereas, a proposed sales tax ordinance was thereupon adopted on first and
second reading; and,
Whereas, the Board of Supervisor's on motion duly proposed and adopted set,
May 8, 1967, at 11:00 A. M. o'clock at the regular May Meeting as the date for a public
hearing at the Board of Supervisor's meeting room; and,
Whereas, the Board of Supervisor's of Frederick County, thereupon on motion
duly made and passed directed the Clerk of. the Board to cause to be published in the Winches
Evening Star, a newspaper published in the City of Winchester, Virginia, and having general
circulation in Frederick County, notice of said publis hearing twice a week for two successi
weeks; and,
Whereas, said notice was duly published and said public hearing was duly held,
and there being no objection to said Ordinance, a motion for adoption of said Ordinance was
made by Donald L. Baughman and seconded by Paul Luttrell, was duly read and upon a call for
the Question, said Ordinance was thereupon adopted by the following Vote.
B.O. Brumback - Yes
Hurl Himelright - Yes
Paul Luttrell - Yes
Thomas B. Brumback - Yes
Donald L. Baughman - Yes
TheNbbte being by all of the members and was unanimous.
Whereupon, the Chairman, B._.0. Brumback, declared the Ordinance duly adopted,
and directed the Clerk of the Board to publish said ordinance in the said Winchester Evening
Star for two successive weeks; and,
Whereas, it now appears that the Clerk of the Board did not follow the direct
of the 3rd clause of said ordinance in that the copy of said Ordinance was mailed in the
' specified time and not duly certified, therefore, it is now necessary to re -adopt said
Ordinance, changing the same by advancing the effective date to September 1, 1967.
Now, therefore, Be it ordained the Board of Supervisor's of Frederick County,
Virginia, that the following Ordinance be and the same is hereby duly re- adopted at a Special
II Meeting of the Board of Supervisor's duly called for this purpose this 20th day of June,
1967.
[ AN ORDINANCE to impose a local County Sales Tax in Frederick County, Virginia
pursuant to Chapter 8.1, Title 58 of the Code of Virginia (Chapter 151, Acts of Assembly of
1966) at the rate of one per cent to provide revenue for the General Fund of Frederick County
such tax to be added to the rate of the State Sales Tax imposed by Chapter 8.1, Title 58 of
the Code of Virginia, and to be subject to all the provisions of Chapter 8.1, Title 58 of the
N Code of Virginia, all the amendments thereto, and the rules and regulations published with
respect thereto:
Be it ordained, by the Board of Supervisor's of Frederick County, Virginia, as
follows:
Section 1. General Retail Sales Tax for the County of Frederick. Pursuant to
Title 58, Chapter 8.1, Section 58- 441.49 of the Code of Virginia, a local general retail
sales tax at the rate of one per cent to provide revenue for the County of Frederick, is
hereby if ied. Said tax shall be added to the rate of the State sales tax imposed by
Chapter 9.1, Title 58 of the Code of Virginia. It shall be subject to all provisions of
Chapter 8.1, of Title 58 of the Code of Virginia, all the amendments thereto, and the rules
and regulations published with respect thereto.
Section 2. Administration and Collection. Pursuant to Title 58, Chapter 8.1,
Section 58- 441,49 of the Code of Virginia, the local general retail sales tax levied pursuant
to this Ordinance shall be administered and collected by the State Tax Commissioner of the
Commonwealth of Virginia in the same manner, subject to the same penalities and provided for
the State sales tax, with the adjustments required by Section 58- 441.50 and 58- 441.51.
Section 3. Effective Date of this Ordinance. Effective date of this Ordinance
shall be the 1st day of September, 1967. The Clerk of the Board of Supervisors of Frederick
County shall forthwith forward to the State Tax Commissioner or the Commonwealth of Virginia
a certified copy of this Ordinance, so that it will be received within five days after its
adoption.
Said motion for re- adoption of said ordinance changing the effective date from
August 1, 1967, to September 1, 1967, was thereupon made by Donald L. Baughman and seconded
by Thomas B. Brumback and was thereupon read, and upon a call for the Question, the Ordinance
as amended was duly adopted by the following vote.
B.O. Brumback - Yes
Hurl Himelright - Yes
Thomas B. Brumback - Yes
Donald L. Baughman - Yes
Paul iuttrell - Absent
Whereupon the Chairman, B. 0. Brumback declared the Ordinance duly re- adopted and
directed the Clerk of the Board to cause the same to be published for two successive weeks in
the said Winchester Evening Star and to send a Certified Copy of these Minutes and Ordinances
to the State Tax Commissioner of the Commonwealth of Virginia as required by law.
UPON MOTION DULY MADE AND SECONDED, IT IS ORDERED THAT THE BOARD DO NOW ADJOURN.
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