AGENDA DATE: 3/23/2022
TITLE:
Title
Schedule Public Hearings to Consider the Adoption of Ordinances to Amend County Code Chapter 15, Taxation
SUBJECT/PROPOSAL/REQUEST: Schedule public hearings to consider the adoption of ordinances to amend County Code Chapter 15, Taxation related to Article 7, Real Property Tax, Article 9, Transient Occupancy Tax, Article 10, Food and Beverage Tax, and the implementation of a plastic bag tax
ITEM TYPE: Consent Action Item
STAFF CONTACT(S): Richardson, Kamptner, Bessette, Birch, Sumner, Lin, Lynch
PRESENTER (S): N/A
LEGAL REVIEW: Yes
REVIEWED BY: Jeffrey B. Richardson
BACKGROUND: During the 2020 General Assembly session, Virginia counties received enabling authority to increase the taxation amount on several taxing vehicles, including transient occupancy tax and food and beverage tax, as well as the ability to implement a disposable plastic bag tax. Under the legislation, the limit on the transient occupancy tax was removed while maintaining that revenue attributable to a rate over two percent but not exceeding five percent must be dedicated to tourism marketing. Further, the legislation authorized counties to impose a food and beverage tax up to six percent and removed the requirement to hold a referendum before imposing such tax. The plastic bag tax legislation allows counties to impose a five cent per bag tax on disposable plastic bags provided by certain retailers with certain stipulations on use of the associated revenues. Revenues from such tax shall be used for programs supporting environmental cleanup, litter and pollution mitigation, environmental education efforts, or to provide reusable bags to SNAP or WIC benefit recipients.
During the February 16th work session, the Board received and discussed information on current real estate and personal property tax relief/exemption programs, as well as the opportunity to add new programs or modify existing programs. The Board directed staff to bring fo...
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