055-09RESOLUTION TO ADOPT THE 2009 ASSESSMENT YEAR
TAX RATE
WHEREAS a notice of public hearing on the 2009 tax rate has been published and a
public hearing held on March 25, 2009.
THEREFORE BE IT FURTHER RESOLVED by the Board of Supervisors of the County
of Frederick, Virginia, that the tax rates for the 2009 assessment year as advertised in The
Winchester Star on March 16, 2009, be hereby approved as follows:
■ 51 cents per $100 of assessed value to be applied to real estate, including mobile homes
■ $4.86 per $100 of assessed value to be applied to personal property
■ $2.25 per $100 of assessed value to be applied to personal property on one vehicle to
volunteer firefighters that are approved and registered with the Frederick County Fire and
Rescue Department
■ 42 1 /2 cents per $100 to be applied to airplanes
■ Zero tax to be applied to antique vehicles
■ $2.00 per $100 of assessed value on declining values to be applied to machinery and
tools, and contract classified vehicles. The declining values are 60% for the first year,
50% for the second year, 40% for the third year and 30% for the fourth year and beyond.
The Business and Professional Occupational License rates are as follows:
■ retail 20 cents per $100 of gross receipts
■ contractors 16 cents per $100 of gross receipts
■ professional services 58 cents per $100 of gross receipts
■ repair, personal and business services and all other business and occupations not
specifically listed or exempted 36 cents per $100 of gross receipts
■ wholesale 5 cents per $100 of purchases
■ Meals tax at 4% of gross receipts
■ Transient Occupancy tax at 2% of gross receipts
County vehicle license are at an adopted rate of $25 per vehicle and $10 per motorcycle.
The Sanitary Landfill fees are as follows: $45 per ton for commercial /industrial; $42 per ton for
construction demolition debris; $12 per ton for municipal waste and $24 per ton for municipal
sludge.
The local tax for Enhanced 911 Service will continue to be at a set rate of $1.60.
THEREFORE BE IT FURTHER RESOLVED that the Board of Supervisors of the
County of Frederick, Virginia, will adopt a resolution appropriating the fiscal year 2009 -2010
budget prior to June 30, 2009.
Resolution Adopting 2009 Assessment Year Tax Rates
Board Meeting of April 8, 2009
Upon motion made by Charles S. DeHaven and seconded by Philip A. Lemieux,
the above resolution was approved by the following recorded vote:
Richard C. Shickle Aye Bill M. Ewing Aye
Gene E. Fisher Aye Philip A. Lemieux Aye
Gary W. Dove Aye Charles S. DeHaven, Jr. Aye
Gary A. Lofton Aye
A COPY TESTE:
John . il�`y, f .
Clerk,
John .
of Supervisors
County of Frederick, Virginia
Resolution No. 055 -09
Original: Cheryl B. Shiffler, Finance Director
cc: C. William Orndoff, Jr., Treasurer
Ellen E. Murphy, Commissioner of the Revenue