AGENDA DATE: 11/3/2021
TITLE:
Title
Memorandum of Agreement between the County and the Town of Scottsville Regarding the County’s Collection and Remittance of the Town’s Motor Vehicle License Taxes
BODY
SUBJECT/PROPOSAL/REQUEST: Approval of a Memorandum of Agreement between the County and the Town of Scottsville authorizing the County to collect and remit the Town’s Motor Vehicle License Taxes to the Town.
ITEM TYPE: Consent Action Item
STAFF CONTACT(S): Richardson, Kamptner, Bessette, Birch, Allshouse, L., Lin, Dau
PRESENTER (S): Lori Allshouse
LEGAL REVIEW: Yes
REVIEWED BY: Jeffrey B. Richardson
BACKGROUND: The County has been collecting and remitting Motor Vehicle License Taxes on behalf of the Town of Scottsville since 2015 pursuant to a verbal agreement.
Virginia Code § 46.2-752(M) enables a county treasurer or comparable officer and the treasurer of any town located within the county to enter into a reciprocal agreement, with the approval of the respective local governing bodies, for the county to collect motor vehicle license taxes for the town and to remit those tax revenues to the town.
The County may obtain reasonable compensation for the County’s efforts to collect any current and delinquent Motor Vehicle License Taxes due to the Town.
STRATEGIC PLAN: Mission - To enhance the well-being and quality of life for all community members through the provision of the highest level of public service consistent with the prudent use of public funds
DISCUSSION: Staff has prepared a Memorandum of Agreement (MOA) (Attachment A) outlining the reciprocal agreement. The MOA states that the County will mail motor vehicle tax bills and collect current and delinquent Motor Vehicle License taxes for the Town of Scottsville based on the most recently received relevant Town ordinance.
The County will withhold an administrative fee of 2% of the Motor Vehicle License taxes collected as reimbursement for the County’s administrative costs and will send the remainder of the collected funds to the Town on a quarterly basis.
BUDGET IMPACT: Effective January 1, 2022, the 2% administrative fee will support the County’s costs to administer this Motor Vehicle License tax for the Town.
RECOMMENDATION:
Recommendation
Staff recommends that the Board adopt the attached Resolution (Attachment B) approving the attached MOA (Attachment A) and authorizing the County’s Chief Financial Officer/Director of Finance to sign the MOA once it has been approved as to substance and form by the County Attorney.
ATTACHMENTS:
A - Memorandum of Agreement
B - Resolution