049-00
BOARD OF SUPERVISORS
RESOLUTION
INCREASE IN LOCAL SALES TAX
WHEREAS, Frederick County must comply with a growing number of unfunded mandates,
both state and federal; and
WHEREAS, the tax sources currently available to Frederick County do not generate adequate
funds for the cost of unfunded state and federal mandates, plus the cost of those services needed by
Frederick County citizens; and
WHEREAS, the Frederick County Board of Supervisors (the "Board"), has concluded that an
increase in local sales tax would be an equitable means for securing additional local tax revenues; and
WHEREAS, until amended, Virginia Code Section 58.1-605 limits to one percent (1%) the
general retail sales tax which may be levied by Frederick County; and
WHEREAS, the Board adopts this resolution to formally request action amending said code
section to enable Frederick County to increase its general retail sales tax from one percent (1 %) to two
percent (2%).
NOW, THEREFORE, BE IT RESOLVED, that the General Assembly is requested to amend
'- Virginia Code Section 58.1-605 to increase from one percent (1 %) to two percent (2%) the general retail
sales tax which may be levied by counties, cities and towns.
BE IT FURTHER RESOLVED, that the Virginia Association of Counties, the Virginia
Municipal League and the governing bodies of counties, cities and towns throughout the Commonwealth
are hereby urged to express their support for this effort through formal action, and to communicate that
support to members of the Virginia General Assembly.
ADOPTED, this 24th day of May, 2000.
Upon motion duly made by , and seconded by
, the above resolution was approved by the following recorded vote:
Charles W. Orndoff, Sr.
Robert M. Sager
Margaret B. Douglas
Sidney A. Reyes
Richard C. Shickle
W. Harrington Smith, Jr.
A COPY TESTE:
John R. Riley, Jr.
Clerk, Board of Supervisors
RESOLUTION NO.: 049-00
(BOARD DENIED THIS RESOLUTION AT THEIR MEETING OF OS/24/00)