AGENDA DATE: 6/1/2016
TITLE:
Title
Business License Ordinance Amendments.
BODY
SUBJECT/PROPOSAL/REQUEST: Schedule a Public Hearing to Consider Proposed Business License Ordinance Amendments
ITEM TYPE: Consent Action Item
STAFF CONTACT(S): Foley, Letteri, Kamptner, Herrick, Burrell, Lamb
PRESENTER (S): N/A
LEGAL REVIEW: Yes
REVIEWED BY: Thomas C. Foley
BACKGROUND: Upon review of the County's business license ordinance, the Finance Department is recommending updates and improvements to seven sections of Chapter 8, Licenses, of the Albemarle County Code. These proposed revisions are intended both to improve the County's collection practices and to bring the County Code into compliance with recent changes in state law.
STRATEGIC PLAN: Goal 4: Economic Prosperity -- Foster an environment that stimulates diversified job creation, capital investments, and tax revenues that support community goals
DISCUSSION: The proposed regulations attached would revise seven sections of Chapter 8 (Licenses) of the Albemarle County Code. Many of the proposed revisions are needed to stay current with recent changes to state law.
? Sec. 8-402 -- BPOL License Fee -- due date -- Requires payment of business, professional, and occupational license (BPOL) tax with the application in the case of any license not based on gross receipts, in conformance with Virginia Code ? 58.1-3703.1(A)(2)(B).
? Sec. 8-403 - BPOL License Fee - proration -- Repeals the proration of license taxes based on a flat rate for beginning businesses. Proration is not required under Virginia Code ? 58.1-3710.
? Sec. 8-406 - BPOL Penalty - Allows a 10% penalty for the failure to file a business license application. The proposed ordinance language tracks the applicable enabling language of Virginia Code ? 58.1-3703.1(A)(2)(d).
? Sec. 8-502 - BPOL Penalty - Deletes the 50% additional penalty for the fraudulent or evasive failure to obtain a business license. The proposed...
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