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File #: 19-237    Version: 1 Name:
Type: Ordinance Status: Public Hearing
File created: 3/22/2019 In control: Board of Supervisors
On agenda: 4/17/2019 Final action:
Title: Ordinance to Amend County Code Chapter 15, Taxation
Attachments: 1. Att.A - Proposed Ordinance
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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AGENDA DATE: 4/17/2019

Ordinance to Amend County Code Chapter 15, Taxation

SUBJECT/PROPOSAL/REQUEST: Public hearing to consider adoption of an ordinance to amend Chapter 15, Taxation

ITEM TYPE: Regular Action Item

STAFF CONTACT(S): Richardson, Letteri, Kamptner, Herrick, Lamb, Lynch

PRESENTER (S): Andy Herrick


REVIEWED BY: Jeffrey B. Richardson

BACKGROUND: The Board has directed the County Attorney's Office to conduct a comprehensive review and recodification of the County Code. Chapter 15 of the County Code governs the assessment and collection of ten different County taxes, along with tax relief or reduction programs and tax exemptions. The chapter outlines when these taxes apply and at what rates, and how the Director of Finance is to administer and collect these taxes. It represents a compilation of various local taxes enabled by State law and adopted by the County.

STRATEGIC PLAN: Quality Government Operations: Ensure County's government capacity to provide high quality service that achieves community priorities.

DISCUSSION: The process of recodifying the County Code includes making formatting, style, organizational, and substantive changes. These changes are being addressed at the chapter level before the Board considers adopting a complete, recodified County Code. All local taxes must be in accord with State enabling authority. Specifically, most local taxes are enabled and outlined in various chapters of Title 58.1 of the Virginia Code. As with the County's business license ordinance (Chapter 8), the tax provisions of Chapter 15 are substantially similar, but not identical, to the corresponding State statutes.

Therefore, two overriding goals of the Chapter 15 recodification are:
1. To more closely conform the County's tax chapter with controlling State law.
2. To replace local provisions that duplicated controlling State law, with cross-references.

Noteworthy proposed revision...

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