AGENDA DATE: 7/1/2015
TITLE:
Title
Ordinance to Establish Local Taxes for Limited Distiller's Licenses
BODY
SUBJECT/PROPOSAL/REQUEST: An ordinance to establish local taxes for limited distiller's licenses in County Code Chapter 8, Licenses, Article IV, Schedule of Taxes
ITEM TYPE: Regular Action Item
STAFF CONTACT(S): Foley, Letteri, Burrell, Davis, Herrick
PRESENTER (S): Betty Burrell
LEGAL REVIEW: Yes
REVIEWED BY: Thomas C. Foley
BACKGROUND: The 2015 General Assembly adopted Senate Bill 1272 to amend Virginia Code ? 4.1-233 to establish a limited distiller's license for distilleries that manufacture no more than 36,000 gallons of spirits per calendar year. The bill also established the framework for local and state taxes for limited distiller's licenses. The proposed ordinance is necessary to make the County Code comply with Virginia Code 4.1-233.
STRATEGIC PLAN: Goal 4: Economic Prosperity: Foster an environment that stimulates diversified job creation, capital investments, and tax revenues that support community goals
DISCUSSION: Staff has prepared a draft ordinance (Attachment A) to amend County Code ? 8-600, Alcoholic Beverages. The proposed ordinance would:
? Establish a $750 license tax for distillers producing more than 5,000 gallons but not more than 36,000 gallons per year.
? Retain the $1,000 license tax for distillers producing more than 36,000 gallons per year.
These maximum license taxes are established by Senate Bill 1272 effective July 1, 2015.
BUDGET IMPACT: The adoption of this state-mandated license tax reduction for certain distillers is not expected to have a significant fiscal impact. Only three (3) distillers currently operate in the County.
RECOMMENDATION:
Recommendation
Staff recommends that following a public hearing, the Board adopt the attached ordinance (Attachment A).
ATTACHMENTS:
Attachment A - Proposed Ordinance
Attachment B - Virginia Code ? 4.1-233, a...
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