HomeMy WebLinkAbout067-21 (OrdAmendmentChapter155Taxation(BusinessLicenseProvisions-PaymentOfRealEstateTaxes)) ORDINANCE
February 10, 2021
The Board of Supervisors of Frederick County, Virginia hereby ordains that
Section 155-110 (Violations and penalties) of Article XVI (Business License Provisions)
of Chapter 155 (Taxation) of the Code of Frederick County, Virginia be, and the same
hereby is, amended by enacting an amended Section 155-110 (Violations and
penalties) of Article XVI (Business License Provisions) of Chapter 155 (Taxation) of the
Code of Frederick County, Virginia, as follows (addition shown in bold underline):
CHAPTER 155 Taxation
ARTICLE XVI Business License Provisions
§ 155-110 Violations and penalties.
A. It shall be unlawful to engage in any business, employment or profession for
which a license is required by any of the provisions of this article without first
having obtained such license, which shall be punishable by a fine of not more
than $2,500 or by a jail sentence of not more than 12 months, or by both such
fine and jail sentence.
B. No such license shall be issued until the applicant has produced satisfactory
evidence that all delinquent business license, real estate, personal property,
meals, transient occupancy, severance and admissions taxes owed by the
applicant to the County have been paid which have been properly assessed
against the applicant by the County.
C. Anyone who engages in a business, employment or profession without obtaining
a required license, or after being refused the same, shall not be relieved of the
tax imposed by the provisions of this article.
D. Whenever any person is required by any of the provisions of this article to file a
return for tax purposes, it shall be unlawful for such person to willfully fail or
refuse to file such return at the time or times required or to make a false
statement in such return with intent to defraud, and any violation hereof shall be
punishable as provided in § 58.1-3915.1, Code of Virginia.
Enacted this 10th day of February, 2021.
Charles S. DeHaven, Jr., Chairman Aye Shawn L. Graber Aye
J. Douglas McCarthy Aye Robert W. Wells Aye
Blaine P. Dunn Aye David D. Stegmaier Aye
Judith McCann-Slaughter Aye
A COPY ATTEST
Kris C. Tier
Frederick County Administrator
Res. # 067-21
2
CODE& ORDINANCE COMMITTEE REPORT to the BOARD OF SUPERVISORS
Tuesday,December 8,2020
3:00 P.M.
107 NORTH KENT STREET,WINCHESTER,VIRGINIA
ATTENDEES:
Committee Members Present: J. Douglas McCarthy,Chair;Blaine P.Dunn; Stephen Butler,and
Derek Aston
Committee Members Absent: James Drown
Staff Present: Roderick B.Williams, County Attorney;Jay E.Tibbs,Deputy County Administrator;
Kathryn Corbit, Chief Admin for the Business Division, Commissioner of the Revenue's Office.
ITEMS FOR BOARD OF SUPERVISORS ACTION:
1. Proposed Revision to Frederick County Code, Chapter 155 Taxation,Article IX Assessment
of Court Costs for Courthouse Security, §155-46 Fee Imposed; collection; use.
Mr. Williams reviewed the proposed revision. The General Assembly during its 2020 Regular Session
passed legislation increasing the courthouse security fee that localities may impose as part of the court costs
in each criminal case in which a defendant is convicted of a violation of any statute or ordinance. The
proposed ordinance would increase the current$10 fee to $20. The Clerk of the Circuit Court requested
consideration of this fee increase.
Upon a motion by Mr.Aston,seconded by Mr. Butler,the Code and Ordinance Committee forwarded the
proposed ordinance amendment to the Board of Supervisors for public hearing with a recommendation of
approval. The motion was unanimously approved.
2. Proposed revision to Frederick County Code, Chapter 155,Taxation,Article XVI Business
License Provisions, §155-85 Proration of tax.
Mr. Williams reviewed the proposed revision to Chapter 155,Taxation.The General Assembly during its
2020 Regular Session passed legislation permitting a local governing body to authorize the locality's treasurer
to issue any refund up to $5,000 as a result of an erroneous tax assessment. The legislation increased the
amount from$2,500 to $5,000. For any refund above$5,000, the governing body must approve the refund.
The proposed amendment would confirm that the authority for such refunds extends to refunds of business
license taxes.
Upon a motion by Mr. Butler,seconded by Mr.Dunn,the Code and Ordinance Committee forwarded the
proposed ordinance amendment to the Board of Supervisors for public hearing with a recommendation of
approval. The motion was unanimously approved.
3. Proposed revision to Frederick County Code, Chapter 155,Taxation,Article XVI Business
License Provisions, §155-110 Violations and penalties.
Mr. Williams reviewed the proposed revision to Chapter 155,Taxation. The General Assembly during its
2012 Regular Session passed legislation permitting a locality to required that no business license shall be
issued to an applicant therefor until that person has produced satisfactory evidence that all delinquent
business license,real estate, personal property,meals,transient occupancy, severance,and admissions taxes
owed by the business to the locality have been paid which have been properly assessed against the applicant
by the locality.
Upon a motion by Mr. Dunn, seconded by Mr. Butler,the Code and Ordinance Committee forwarded the
proposed ordinance amendment to the Board of Supervisors for public hearing with a recommendation of
approval. The motion was unanimously approved.
There being no further business, the meeting was adjourned at 3:25 p.m.
COUNTY OF FREDERICK
Roderick B.Williams
County Attorney
5401722-8383
Fax 5401667-0370
E-mail rwillia@fcva.us
MEMORANDUM
TO: Code&Ordinance Committee
FROM: Roderick B_ Williams, County Attorney
DATE: December 1,2020
RE: Ordinance to Require Payment of Real Estate Taxes prior to Issuance of Business
License
The General Assembly at its 2012 Session passed legislation permitting a locality to
require that no business license shall be issued to an applicant therefor until that person has
produced satisfactory evidence that all delinquent business license, real estate,personal property,
meals,transient occupancy, severance and admissions taxes owed by the business to the locality
have been paid which have been properly assessed against the applicant by the locality. See Va.
Code § 58.1-3700 (2012 Acts of Assembly cc.304 and 318) (copy attached). The County Code
does not presently impose this requirement. See County Code § 155-110.
This legislation is similar to the legislation that permits a locality to withhold building
permits and other land use approvals until all real estate taxes and other charges constituting a
lien on the subject property have been paid. See Va. Code § 15.2-2286(3). In 2018,the Board
amended the County Code to impose that requirement. See County Code §§ 52-5 and 143-
195(A.).
The Treasurer has requested consideration of an amendment to the County Code to
include the requirement of payment of delinquent real estate taxes before issuance of a business
license to a person who is delinquent in the payment of real estate taxes (copy of request
attached). A draft proposed revision to County Code Section 155-110,to add the term "real
estate", is attached(the draft also adds the word"business"before"license"for clarity and
conformance with the state code). This memorandum serves as a request for a recommendation
from the Code&Ordinance Committee as to whether to forward this item to the Board of
Supervisors for further consideration.
Attachments
cc: Kris C.Tierney, County Administrator
Jay E.Tibbs,Deputy County Administrator
107 North Kent Street • Winchester, Virginia 22601
Code of Virginia
Title 58.1.Taxation
Chapter 37. License Taxes
§ 58.1-3700. License requirement; requiring evidence of
payment of business license, business personal property, meals
and admissions taxes
Whenever a license is required by ordinance adopted pursuant to this chapter and whenever the
local governing body shall impose a license fee or levy a license tax on any business, employment
or profession, it shall be unlawful to engage in such business, employment or profession without
first obtaining the required license. The governing body of any county, city or town may require
that no business license under this chapter shall be issued until the applicant has produced
satisfactory evidence that all delinquent business license, real estate, personal property, meals,
transient occupancy, severance and admissions taxes owed by the business to the county, city or
town have been paid which have been properly assessed against the applicant by the county, city
or town.
Any person who engages in a business without obtaining a required local license, or after being
refused a license, shall not be relieved of the tax imposed by the ordinance.
Code 1950, § 58-239; 1984, c. 675; 1991, c. 267; 1993, cc. 93, 934; 1996, cc. 715, 720;2012, cc. 304
, 318.
The chapters of the acts of assembly referenced in the historical citation at the end of this section
may not constitute a comprehensive list of such chapters and may exclude chapters whose
provisions have expired.
1 10/30/2020
COUNTY of FREDERICK
Office of Treasurer
P.O.Box 225
P& NVinchester,Virginia 22604-0225
5401665-5607
FAX 5401662-5838 R.Wayne Corbett,MGDT
www.fTedtax.com Depute,Treasurer Operations
C.William Orndoff,Jr.,MOT Angela Fritts Whitacre,MGDT
County Treasurer Deputy Treasurer
DATE: May 22,2420
TO: Roderick Williams.Frederick County Attorney
FROM: C.William Orn ff,�Jr�tM r r,Frederick County
RE: Code and Ordinan
The Frederick County Treasurer would like to have the Frederick County Code 155-110 amended to
conform with the state code of VA 58.1-3700 B.
The County states:
B. No such license shall be issued until the applicant has produced satisfactory evidence that all
delinquent license,personal property,meals,transient occupancy, severance and admissions
taxes owed by the applicant to the County have been paid which have been properly assessed
against the applicant by the County
The state Code states:
§ 58.1-3700. License requirement; requiring evidence of
payment of business license, business personal property,
meals and admissions taxes.
Whenever a license is required by ordinance adopted pursuant to this chapter and whenever the
local governing body shall impose a license fee or levy a license tax on any business,
employment or profession, it shall be unlawful to engage in such business, employment or
profession without first obtaining the required license. The governing body of any county, city or
town may require that no business license under this chapter shall be issued until the applicant
has produced satisfactory evidence that all delinquent business license,real estate,personal
107 NORTH KENT STREET • WINCHESTER.VIRGINIA 22601
property,meals,transient occupancy, severance and admissions taxes owed by the business to
the county, city or town have been paid which have been properly assessed against the applicant
by the county, city or town.
Any person who engages in a business without obtaining a required local license, or after being
refused a license, shall not be relieved of the tax imposed by the ordinance.
Code 1950, § 58-239; 1984, c. 675; 1991,c, 267; 1993, cc. 93, 934; 1996, cc. 715, 720; 2012, cc.
304, 318.
The addition to the County Code would be the words real estate as highlighted above in the state
code. This would allow the Treasurer to withhold a businesss license for the nonpayment of real estate
in that entity's name