HomeMy Public PortalAbout2019_11-26_O020 Public Hearing for Amendments to the Business, Professional and OccupationalLicense Tax Provisions of Town Code for State Code ComplianceThe Town of
Leesburg,
Virginia
PRESENTED:
ORDINANCE NO. 2019-0-020 ADOPTED:
November 26, 2019
November 26, 2019
AN ORDINANCE: AMENDING LEESBURG TOWN CODE CHAPTER 20 (LICENSES,
TAXATION AND MISCELLANEOUS REGULATIONS), ARTICLE IX
(BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE
TAX)
WHEREAS, sections 15.2-107; 15.2-1102; 15.2-1104; 15.2-1427; and 58.1-3700 through
58.1-3710 of the Code of Virginia of 1950, as amended, authorize the governing body to make
the necessary changes to the Town Code, as set forth below; and
WHEREAS, § 58.1-3703 Code of Virginia of 1950, as amended, authorizes localities to
impose local license taxes and fees, and provides a structure for such taxes and fees, which
structure differentiates between localities with a population of 50,000 or less, and those with a
population greater than 50,000; and
WHEREAS, the Town has enacted Business, Professional and Occupational License
("BPOL") Tax provisions based upon a Town population between 25,000 and 50,000; and
WHEREAS, population figures approved for use in accordance with Virginia Code §
58.1-3703 now estimate the Town's population at over 50,000; and
WHEREAS, the Town Council determines it to be appropriate to amend the Business,
Professional and Occupational License Tax provisions of the Town Code to authorize taxes and
fees in accordance with Virginia Code provisions applicable to localities with a population over
50,000.
THEREFORE, ORDAINED, by the Council of the Town of Leesburg in Virginia:
SECTION I. Town Code Chapter 20 (Licenses, Taxation and Miscellaneous
Regulations), Article IX (Business, Professional and Occupational License Tax), Section 20-242
is hereby amended as follows:
-2-
AN ORDINANCE: AMENDING LEESBURG TOWN CODE CHAPTER 20 (LICENSES,
TAXATION AND MISCELLANEOUS REGULATIONS), ARTICLE IX
(BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE
TAX)
Sec. 20-242. - License fee and tax.
Every person or business subject to licensure under this article
shall be annually assessed and required to pay annually the greater
of:
(1) Persons or businesses with gross receipts of $100,000 or
less: an annualA fee for the issuance of such license in the amount
established by the town council; or
(2) Persons or businesses with gross receipts greater than
$100,000: Except as may be otherwise provided in Code of
Virginia, §§ 58.1 3712 and 58.1 3713, an annual license tax on all
the gross receipts of such persons includable as provided in this
article at the rate established by the town council for the class of
enterprise listed.
SECTION II. All prior ordinances in conflict herewith are hereby repealed.
SECTION III. Severability. If a court of competent jurisdiction declares any provision
of this ordinance invalid, the decision shall not affect the validity of the ordinance as a whole or
any remaining provisions of the Leesburg Town Code.
SECTION IV. This ordinance shall be effective upon its adoption.
PASSED this 26th day of November, 2019.
Kelly B k, or;at ' —/L___
Town of Leesburg
ATTEST:
Clerk of Council
LF\LeesburgRMS\Town_Clerk\Ordinances\2019\1126 Public Hearing for Amendments to the Business, Professional and Occupational License
Tax Provisions of Town Code for State Code Compliance