(a) Correction of Assessment to the Commissioner. Pursuant to section § 58.1- 3980(A), any taxpayer assessed with a local license tax and aggrieved by the assessment may file an application for correction to the Commissioner of the Revenue. The application for correction must be filed within three (3) years from the last day of the tax year for which such assessment is made, or within one (1) year from the date of the assessment, whichever is later.
(b) Local Tax Rulings. Any taxpayer or authorized representative of a taxpayer may request a written ruling regarding the application of a local license tax to a specific situation from the Commissioner of the Revenue. In addition, the taxpayer may request a written ruling regarding the classification applicable to the taxpayer’s business, including whether the business properly falls within a business license subclassification established by the County. Any taxpayer requesting such a ruling must provide all facts relevant to the situation placed at issue and may present a rationale for the basis for an interpretation of the law most favorable to the taxpayer. Any misrepresentation or change in the applicable law or the factual situation as presented in the ruling request shall invalidate any such ruling issued. A written ruling may be revoked or amended prospectively if there is a change in the Code of Virginia, a court decision or the Virginia Administrative Code upon which the ruling was based, or if the Commissioner notifies the taxpayer of a change in the policy or interpretation of the law upon which the ruling was based. However, any person who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect.
(Ord. 96-08. Passed 10-16-96; Ord. 11-18. Passed 12-12-11; Ord. 22-16. Passed 10-12-22.)