014-21 (OrdAmendmentChapter155Taxation(MealsTax) 7
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ORDINANCE (Denied)
August 11, 2021
The Board of Supervisors of Frederick County, Virginia hereby ordains that,
effective October 1, 2021, Section 155-118 (Tax imposed) of Article XIX (Meals Tax) of
Chapter 155 (Taxation) of the Code of Frederick County, Virginia be, and the same
hereby is, amended by enacting an amended Section 155-118 (Tax imposed) of Article
XIX (Meals Tax) of Chapter 155 (Taxation) of the Code of Frederick County, Virginia,
as follows (deletion is shown in stFikethmu..h and addition is shown in bold underline):
CHAPTER 155 TAXATION
Article XIX Meals Tax
§ 155-118 Tax imposed.
In addition to all other taxes and fees of any kind now or hereafter imposed by law,
there is hereby levied and imposed on the purchaser of every meal served, sold= or
delivered in the County by a restaurant or caterer a tax equivalent to 40/t, 6% of the
amount paid for the meal. There shall be no tax if the total amount paid is less than
$0.50; on larger amounts, a fractional cent of tax due shall be rounded to the next
higher cent.
MOTION TO DENY ADOPTION OF AMENDMENT CARRIED this 11th day of
August, 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
Mary Beth Vrice
Interim Frederick County Administrator
Res. No. 014-21
1
COUNTY OF FREDERICK
ti
s Roderick B. Williams
County Attorney
540/722-8383
Fax 540/667-0370
E-mail rwillia@fcva.us
MEMORANDUM
TO: The Honorable Chairman and Members of the Board of Supervisors
FROM: Roderick B. Williams, County Attorney
DATE: July 19,2021
RE: Meals Tax Ordinance
When the Board adopted the Fiscal Year 2022 earlier this year,the adopted budget
provided for an increase in the meals tax from 4%to 6%, effective October 1, 2021. Unlike those
taxes for which the Board must set rates on an annual basis, the County Code specifically sets
out the rate for the meals tax. Accordingly, an amendment to the text of the County Code is
necessary to complete the action for increasing the meals tax from 4% to 6%.
Attachment
cc: County Administration
107 North Kent Street • Winchester, Virginia 22601
FY 2021-2022 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 24, 2021, in accordance with Title 15.2, Chapter 25, Section 15.2-2506, of
the Code of Virginia, 1950 as amended.
THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of Frederick,
Virginia, that the budget for the 2021-2022 Fiscal Year as advertised in The Winchester Star on
March 15, 2021, be hereby approved in the amount of$489,338,737.
BE IT FURTHER RESOLVED that the County of Frederick budget for the 2021-2022 fiscal
year be adopted and the funds appropriated as follows:
A
Non-School
Categorical
General Operating Fund $209,706,798
Regional Jail Fund 25,643,264
Landfill Fund 11,263,660
Division of Court Services Fund 473,935
Shawneeland Sanitary District Fund 981,768
Airport Operating Fund 2,023,033
Lake Holiday Sanitary District Fund 779,998
EMS Revenue Recovery Fund 1,984,041
Economic Development Authority Fund 647,926
School Operating Fund 194,975,704
Instruction
Admin.,Attendance & Health
Pupil Transportation
Operations and Maintenance
Food Services
Facilities
Transfers—School Nutrition&Textbook Funds
Technology
School Debt Service Fund 18,897,606
School Capital Projects Fund 1,900,000
School Nutrition Services Fund 7,827,466
NREP Textbook Fund 20,000
Consolidated Services/Maintenance Fund 3,600,000
School Private Purpose Funds 554,000
School Textbook Fund 2,749,321
NREP Operating Fund 5,214,217
BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick,
Virginia, does herein adopt the tax rates for the 2021 assessment year as follows:
Property Taxes-Rates per$100 of assessed value
$0.61 Applied to real estate, including mobile homes
Applied to personal property including
$4'85 business equipment. Business Equipment
assessed at 30°f of original cost.
$2.25 Applied to personal property on one vehicle to
volunteer firefighters that are approved and
registered with the Frederick County Fire and
Rescue Department
$0.01 Applied to aircraft
Zero tax Applied to antique vehicles and mopeds
$2.00 On declining values to be applied to
machinery and tools.The declining values are
60%for year one, 50%for year two,40%for
year three, and 30%for year four and all
subsequent years.
$2.00 On apportioned percentage of boob values to
be applied to Contract Classified Vehicles and
equipment
Computer Equipment& Peripherals used in a
Data Center. The declining values are 50%for
$1'25 year one, 35%for year two, 2014 for year
three, 10%for year four and 5%for year 5 and
subsequent years.
Business and Professional Occupational license Rates
Contractors $0.16 per$100 of gross receipts
Retail $0.20 per$100 of gross receipts
Financial, Real Estate, and Professional $0,58 per$100 of gross receipts
Services
Repair, personal and business services $0.36 per$100 of gross receipts
and all other businesses and
occupations not specifically listed or
exempted in the County Code
Wholesale $0.05 per$100 of purchases
The tax rates for other businesses and occupations specifically listed in the County Code
are also unchanged.
Other General,Taxes
4% of gross receipts (Jan. 2021-Sept. 2021)
Meals tax
6% of gross receipts (Effective Oct. 1, 2021)
Transient Occupancy tax 3.5/4 of gross receipts
Vehicle License Taxes $25 per vehicle and $10 per motorcycle
Sanitary Landfill Fees
$52 Per ton for commercial/industrial
$47 Per ton for construction demolition debris
$22 Per ton for municipal waste
$40 Per ton for municipal sludge
$17 Per ton for Miscellaneous Rubble Debris
Shawneeland Sanitary District Taxes
$190 Unimproved Lots
$660 Improved Lots
Lake holiday Sanitary District Taxes
$678 Buildable Lots
$264 Unbuildable Lots
Lots owned by Lake Holiday Country Club, Inc.
$0 Buildable Lots and Unbuildable Lots
Star Fort Subdivision Taxes/Fees
$60 Per Lot
Street Light Fees
Oakdale Crossing $40 annually
Fredericktowne$42.50 annually
Green Acres $25 annually
BE IT FURTHER RESOLVED that appropriations are hereby authorized forthe central stores
fund, special welfare fund, comprehensive services fund, county health insurance fund, school
health insurance fund, length of service fund, special grant awards fund, employee benefits fund,
maintenance insurance fund, development project fund,sales tax fund, commonwealth sales tax
fund, unemployment compensation fund, f=orfeited Assets Program, Four-For-Life Funds, Fire
Programs, and Economic Incentive funds equal to the total cash balance on hand at July 1, 2021,
plus the total amount of receipts for the fiscal year 2021-2022. The County Capital Fund and Fire
Company Capital appropriation will include the current year appropriation plus any unused funds
at the end of the fiscal year 2021. The County Capital appropriation shall include funds
transferred to other capital funds for classification purposes.
BE IT FURTHER RESOLVED that funding for all outstanding encumbrances at June 30, 2021,
are re-appropriated to the 2021-2022 fiscal year to the same department and account for which
they are encumbered in the 2020-2021 fiscal year.
BE IT FURTHER RESOLVED that the construction fund projects are appropriated as a
carryforward in the amount that equals the approved original project cost, less expenditures and
encumbrances through June 30, 2021.
Upon motion made by Supervisor Slaughter and seconded by Supervisor Stegmaier, the above
resolution was passed by the fallowing recorded vote:
Charles S. DeHaven,Jr. Aye Blaine P. Dunn No
Robert W. Wells Aye David D. Stegmaier Aye
Shawn L. Graber No Judy McCann-Slaughter Aye
J. Douglas McCarthy No
A COPY TESTE:
Kris C. Tierney
Clerk, Board of Supervisors
County of Frederick, Virginia
BOS Res. #081-21
MINUTES
BUDGET WORK SESSION
FREDERICK COUNTY BOARD OF SUPERVISORS
WEDNESDAY, MARCH 3,2021
5:30 P.M.
BOARD ROOM, COUNTY ADMINISTRATION BUILDING
107 NORTH KENT STREET, WINCHESTER, VIRGINIA
ATTENDEES
Board of Supervisors: Charles S. DeHaven, Jr., Chairman; Blaine P. Dunn; Judith
McCann-Slaughter; J. Douglas McCarthy; David D. Stegmaier; and Robert W. Wells were present.
Shawn L. Graber was absent.
Finance Committee Citizen Members: Angela L. Rudolph-Wiseman; Jeffrey S. Boppe;
and Gary R. Oates
School Board and Staff Members present: Michael Lake, Board Member; Frank Wright,
Board Member; Dr. David Sovine, Superintendent; Dr. Al Orndorff, Assistant Superintendent; Dr.
James Angelo, Assistant Superintendent for Instruction; Patty Camery, Executive Director of
Finance; and Kristen Anderson, FCPS Budget Supervisor;
County Administration Staff present: Kris C. Tierney, County Administrator; Jay E.
Tibbs, Deputy County Administrator; Erin Swisshelm; Assistant County Attorney; Cheryl Shiffler,
Director of Finance; Jennifer Place, Risk Manager/Budget Analyst; Sharon Kibler, Assistant
Director of Finance; Bill Orndoff, Treasurer; Seth Thatcher, Commissioner of the Revenue; Sheriff,
Steve Majchrzak, Fire Chief, Karen Vacchio, Public Information Officer; Scott Varner, Director of
Information Technology;Jason Robertson, Director of Parks and Recreation;Wayne Corbett,Chief
Deputy Treasurer; Candice Perkins,Assistant Planning Director; and Ann W. Phillips, Deputy Clerk
to the Board of Supervisors.
CALL TO ORDER
Chairman DeHaven called the meeting to order at 5:30 p.m.
Minute Book 46
Board of Supervisors Budget Work Session of March 3, 2021
County of Frederick; Virginia
SCHOOL BUDGET DISCUSSION
Dr. Sovine reviewed his proposed budget noting that 85%, about $8.3 million, of the
proposed funds were intended for salary and benefits.
Vice Chairman Wells and Dr. Sovine discussed the proposed new positions of Equity
Diversity Coordinator and Title IX Coordinator. Dr. Sovine explained the equity initiative.
Supervisor Stegmaier and Dr. Sovine discussed the tiered system of support under the
equity initiative and the County's graduation rates.
Supervisor McCarthy, Dr. Sovine, and Ms. Camery discussed possible state funds for a
5% salary increase for school staff, funding for pre-school programs, and the option to focus on
salaries instead of new programs.
Supervisor Dunn, Dr. Sovine, and Dr. Omdorff discussed the difference between School
Security Officers and School Resource officers
Supervisor Dunn and Dr. Sovine discussed funds spent on initial plans for a fourth high
school, the need for pre-school programs, the need for the Deep Equity program, and changes in
school building capacity rates.
Finance Committee Member Oates and Dr. Sovine discussed the growth of the student
population.
Commissioner of the Revenue Thatcher, Dr. Sovine, and Dr. Orndorff discussed the most
recent capacity review.
DISCUSSION OF MEALS TAX IMPLEMENTATION
Mr. Thatcher said after conferring with the Treasurer and the staff in the Commissioner's
office, he suggests allowing six months after notice of a meals tax increase before implementation.
Should an increase be approved, he suggested that January 1 would be the optimal start date.
Supervisor Dunn inquired if the tax increase could be implemented sooner than six months,
Mr. Thatcher said it can be done but year-end would be more favorable to the affected businesses.
Minute Book 46
Board of Supervisors Budget Work Session of March 3, 2021
County of Frederick, Virginia
REMARKS FROM THE TREASURER
Treasurer Orndoff offered remarks encouraging the Board to provide salary increases to
County employees in light of no increase being given the previous year, the staffs performance
during the pandemic, and the favorable state of both County revenues and the fund balance.
BUDGET SCENARIO OVERVIEW
Mr. Tierney reviewed the updated budget scenarios.
Vice Chairman Wells spoke in favor of Scenario D2.
Committee Member Oates spoke in favor of Scenario D2,
Supervisor McCarthy spoke in favor of the earlier implementation of the meals tax increase
and in support of Scenario D2.
Supervisor Slaughter spoke in favor of Scenario D2.
Supervisor Dunn spoke in favor of Scenario Al citing effect tax increases over the years.
He stated the need for a funding source besides the real estate tax rate.
The Board and staff discussed funding the reserve fire engines.
Supervisor Stegmaier spoke in favor of Scenario D2 adding that his constituents are
pleased with County services.
Chairman DeHaven relayed Supervisor Graber's remarks in favor of Scenario A and his
continued desire for a joint meeting with the School Board,
Chairman DeHaven spoke in favor of Scenario D2.
OTHER ITEMS
Supervisor Dunn stated his desire to assist the volunteer companies to aid in the County's
ability to respond.
Supervisor Dunn said that Supervisor Graber should be reimbursed for funds spent on his
FOIA requests to the Schools.
Mr. Thatcher confirmed that a meals tax increase could be implemented on October 1 if
the Board desires.
Minute Book 46
Board of Supervisors Budget Work Session of March 3, 2021
County of Frederick, Virginia
The Board agreed by consensus to direct staff to advertise the tax rates as specified in
Scenario D2.
ADJOURN
At 7:35 p.m., Chairman DeHaven adjourned the meeting.
Charles S. DeHaven, Jr. Kris C.Tierney
Chairman, Board of Supervisors Clerk, Board of Supervisors
Minutes Prepared By:
Ann W. Phillips
Deputy Clerk, Board of Supervisors
Minute Book 46
Board of Supervisors Budget Work Session of March 3, 2021
County of Frederick, Virginia
MINUTES
BUDGET WORK SESSION
FREDERICK COUNTY BOARD OF SUPERVISORS
WEDNESDAY, FEBRUARY 10,2021
5:00 P.M.
BOARD ROOM, COUNTY ADMINISTRATION BUILDING
107 NORTH KENT STREET, WINCHESTER, VIRGINIA
ATTENDEES
Board of Supervisors: Charles S. DeHaven, Jr., Chairman; Blaine P. Dunn; Judith
McCann-Slaughter; J. Douglas McCarthy; David D. Stegmaier; Shawn L. Graber; and Robert W.
Wells were present.
Finance Committee Citizen Members:Angela L. Rudolph-Wiseman
Jeffrey S. Boppe; and Gary R. Oates were absent.
Staff present: Kris C. Tierney, County Administrator; Jay E. Tibbs, Deputy County
Administrator; Roderick B. Williams, County Attorney; Scott Varner, Director of Information
Technology; Cheryl Shiffler, Director of Finance; Jennifer Place, Risk Manager/Budget Analyst;
Sharon Kibler,Assistant Director of Finance; Bill Omdoff,Treasurer; Seth Thatcher, Commissioner
of the Revenue; Jason Robertson, Parks and Recreation Director; Karen Vacchio, Public
Information Officer; and Ann W. Phillips, Deputy Clerk to the Board of Supervisors.
CALL TO ORDER
Chairman DeHaven called the meeting to order at 5:03 p.m.
DISCUSSION OF NEW POSITIONS— PARKS AND RECREATION DEPARTMENT
Jason Robertson, Parks and Recreation Director, reviewed his request for position
realignments and new positions.
BUDGET SCENARIO OVERVIEW
Mr. Tierney reviewed the budget scenarios.
The Board discussed a possible increase in the meals tax rate.
The Board discussed the state Board of Education's Required Local Effort/Required Local
Minute Book 46
Board of Supervisors Budget Work Session of February 10,2021
County of Frederick, Virginia
Match and the County's current contribution being nearly three times the required amount.
ADJOURN
At 5:49 p.m., Chairman DeHaven adjourned the meeting.
Charles S. DeHaven,Jr. Kris C.Tierney
Chairman, Board of Supervisors Clerk, Board of Supervisors
Minutes Prepared By:
Ann W. Phillips
Deputy Clerk, Board of Supervisors
Minute Book 46
Board of Supervisors Budget Work Session of February i 0,202 i
County of Frederick, Virginia