§ 34.085 AUTHORITY.

   This subchapter is enacted pursuant to the authority granted in VA Code, §§ 58.1-3700 et seq., as amended. To that end it is intended that the guidelines promulgated by the State Department of Taxation, pursuant to VA Code, § 58.1-3701, for the purpose of defining and explaining the separate tax categories, govern in administering the taxes imposed in this subchapter.

(1997 Code, § 18-31) (Ord. passed 5-31-1983)

Charter reference:

   License taxes, see §§ 14, 22

Statutory reference:

   Licenses, permits and fees, see VA Code, § 15.2-1125

   Local license taxes, see VA Code, §§ 58.1-3700 et seq.

   Municipal franchises, see VA Code, §§ 15.2-2100 et seq.

§ 34.086 DEFINITIONS.

   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   GROSS EXPENDITURES. All expenditures incurred in connection with the acquisition or lease of real property, including cash, credits, fees, commissions, brokerage charges and rentals, and all expenditures incurred in connection with the improvements or development of the property, including the cost of all labor involved in the improvement or development, cost of materials and supplies, equipment rental or an equivalent charge therefor, if equipment is owned by the builder or developer, and any other expenditure of whatever description incurred in connection with the improvement or development of the property. The term GROSS EXPENDITURES shall not include amounts expended for interest on or payment of the principal of debt, incurred in connection with the improvement or development work.

   GROSS RECEIPTS.  

      (1)   The GROSS RECEIPTS from any business, profession, trade, occupation, vocation, calling or activity, including cash, credits, fees, commissions, brokerage charges and rentals, property of any kind, nature or description from either sales made or services rendered, without any deduction therefrom on account of the cost of the property sold, the cost of material, labor or services or other costs, interest or discounts paid, or any expense whatsoever, and shall include, in the case of merchants, the amount of the sale price of supplies and goods furnished to or used by the licensee or his or her family or other person for which no charge is made; provided, however, that the term GROSS RECEIPTS, with respect to manufacturers, wholesale merchants and retail merchants manufacturing or dealing in articles upon which there is levied a direct excise tax or gasoline tax by the United States or the state, shall not include the excise tax or gasoline tax by the United States or the state governments. For the purpose of this subchapter, the term shall not include any amount paid to the state or any county, city or town for the state retail sales or use tax, or any local sales tax or excise tax on cigarettes.

      (2)   The term GROSS RECEIPTS, when used in connection with or in respect to financial transactions involving the sale of notes, stocks, bonds or other securities or the loan, collection or advance of money or the discounting of notes, bills or other evidences of debt, shall mean the gross interest, gross discount, gross commission or other gross receipts earned by means of or resulting from such financial transactions, but the term shall not include the amount received as payment of the debt.

      (3)   The term shall include the GROSS RECEIPTS from all sales or services rendered or activities conducted within the town, both to persons within the town and to persons outside the town; provided, however, that the term shall not include dues collected by trade, business, professional services or civic associations or other similar organizations. In this connection, the word “person” shall be construed to include governmental agencies.

   PERSON. Any individual, firm, copartnership, corporation, company, association or joint stock association.

      (1)   The term shall include any trustee, receiver, assignee or personal representative thereof carrying on or continuing a business, profession, trade or occupation, but shall not include a court-appointed trustee, receiver or personal representative, in the liquidation of assets for immediate distribution, or a sergeant, sheriff or any deputy, selling under authority of process or writ of a court of justice.

      (2)   The term for the purposes of § 34.087 shall not include a volunteer fire department, a volunteer rescue squad or a nonprofit organization operating a community center, swimming pool, tennis court or other educational, cultural, recreation and athletic facilities and facilities for the welfare of the residents of the area.

(1997 Code, § 18-32) (Ord. passed 5-31-1983)

§ 34.087 LICENSE REQUIRED.

   It shall be unlawful for any person to conduct a business or to engage in a profession, trade or occupation within the town, without first procuring a license as required under the provisions of this subchapter.

(1997 Code, § 18-34) (Ord. passed 5-31-1983) Penalty, see § 10.99

Statutory reference:

   License requirement, see VA Code, § 58.1-3700

§ 34.088 TAX IMPOSED ON PRIVILEGE OF DOING BUSINESS; APPLICABILITY TO PERSONS WITH NO REGULARLY ESTABLISHED PLACE OF BUSINESS WITHIN THE TOWN.

   All of the taxes imposed in this subchapter are in all cases imposed upon the privilege of doing business or engaging in a profession, trade or occupation in a regularly established place of business or office located in the town. Those businesses, professions, trades or occupations having no regularly established place of business or office within the town are not taxed by this subchapter but are subject to tax in the locality in which their regularly established place of business or office is located.

(1997 Code, § 18-35) (Ord. passed 5-31-1983)

§ 34.089 DUE DATE OF TAX.

   (A)    All license taxes imposed by this subchapter, except as otherwise provided in this subchapter, shall become due and payable on or before March 1 of the license tax year (January 1 through December 31) of each calendar year.

   (B)   In all cases where the person shall begin a business, profession, trade or occupation upon which a license tax is imposed under this subchapter after March 1 of a license tax year, the license shall be applied for prior to commencement of the business, profession, trade or occupation, and payment of the appropriate license tax shall be made within 30 days of the time the person commences the activity.

(1997 Code, § 18-36) (Ord. passed 5-31-1983; Am. Ord. passed 3-10-2020)

§ 34.090 PENALTY AND INTEREST FOR LATE PAYMENT.

   (A)   (1)   If any person fails to pay a license tax when the same is due and payable, he or she shall be subject to a penalty of 10% of the amount of the license tax which was due and payable at the beginning of the period when the tax should have been paid, in addition to the license tax imposed by this subchapter. The penalty shall be assessed with the license tax and shall become a part of the license tax, but the penalty shall in no case be less than $10.

      (2)    Interest at the rate of 10% per annum, from April 1 of the license year, upon the license tax, plus penalties, shall be collected and accounted for by the Clerk/Treasurer.

   (B)   The payment of any penalty or interest under this section shall not relieve any person from prosecution for engaging in any business, occupation, trade, profession or calling without a license, in violation of § 34.087.

(1997 Code, § 18-37) (Ord. passed 5-31-1983; Am. Ord. passed 3-10-2020)

Statutory reference:

   Penalties, interest, see VA Code, § 58.1-3916