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File #: 22-450    Version: 1 Name:
Type: Ordinance Status: Public Hearing
File created: 9/28/2022 In control: Board of Supervisors
On agenda: 11/2/2022 Final action:
Title: An Ordinance to Amend County Code Chapter 8, Licenses, and Chapter 15, Taxation
Attachments: 1. Att.A - Proposed Ordinance Ch. 8 & 15, 2. Att.B - Proposed Ordinance Ch.pdf, 3. Att.C - Proposed Ordinance Ch.pdf
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AGENDA DATE: 11/2/2022

An Ordinance to Amend County Code Chapter 8, Licenses, and Chapter 15, Taxation

SUBJECT/PROPOSAL/REQUEST: Public hearing to consider the adoption of an ordinance to amend County Code Chapter 8, Licenses, and Chapter 15, Taxation, to align with Virginia Code

ITEM TYPE: Regular Action Item

STAFF CONTACT(S): Richardson, Rosenberg, Bessette, Birch, Sumner, Lin



REVIEWED BY: Jeffrey B. Richardson

BACKGROUND: The Department of Finance and Budget is recommending updates to the Albemarle County Code Chapter 8, Licenses, Article 1 and Chapter 15, Taxation, Articles 1 and 8, to conform with and as authorized under the following relevant sections of the State law.

-Virginia Code ?? 58.1-3981 and 3990 provide that the local governing body may authorize the Director of Finance to approve and issue any tax refund up to $10,000 that was collected as the result of an erroneous assessment.

- Virginia Code ? 54.1-4002 provides the local governing body the authority to set the number of pawnshops allowed in a locality.

- Virginia Code ? 58.1-3706 A 4 provides the rate of license taxes for repair, personal and business services, and all other businesses and occupations not specifically listed or expected in this section.

- Virginia Code ? 58.1-3521 provides that the County may quarterly prorate the property taxes on manufactured homes.

- Virginia Code ? 58.1-3001 provides that if any taxpayer owns tangible personal property of such small value that the local levies thereon for the year result in tax of less than fifteen dollars, the County may provide that such tax be omitted from the personal property book and no assessment made thereon.

STRATEGIC PLAN: Mission - To enhance the well-being and quality of life for all community members through the provision of the of the highest level of public service consistent with the prudent use of public funds.


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