HomeMy Public PortalAbout2019_10_22_R163 Business, Professional and Occupational License TaxThe Town of
Leesburg,
Virginia
PRESENTED: October 22, 2019
RESOLUTION NO. 2019-163 ADOPTED: October 22, 2019
A RESOLUTION: INITIATING AMENDMENTS TO THE BUSINESS, PROFESSIONAL
AND OCCUPATIONAL LICENSE TAX PROVISIONS OF THE TOWN
CODE TO BRING THEM INTO COMPLIANCE WITH STATE CODE
REQUIREMENTS APPLICABLE TO LOCALITIES WITH
POPULATIONS GREATER THAN FIFTY -THOUSAND
WHEREAS, Virginia Code § 58.1-3703 authorizes localities to impose local license taxes
and fees, and provides a structure for such fees and taxes with separate tiers based on the
population of the locality; and
WHEREAS, the Town has enacted Business, Professional and Occupational License
("BPOL") Tax provisions based upon a Town population below 50,000; and
WHEREAS, population figures approved for use in accordance with Virginia Code § 58.1-
3703 currently estimate the Town's population at over 50,000; and
WHEREAS, the Town Council wishes to consider appropriate amendments to Town Code
chapter 20 (Licenses, Taxation and Miscellaneous Regulations), Article IX (Business, Professional
and Occupational License Tax), in order to bring those provisions into compliance with state law
applicable to localities with a population over 50,000; and
WHEREAS, changing the Town code in accordance with Virginia Code § 58.1-3703 will
result in an estimated $25,000 in lost revenue to the town and raising the flat fee BPOL rate from
$20 to $40 will make compliance with Virginia Code § 58.1-3703 revenue neutral.
THEREFORE, BE IT RESOLVED, by the Council of the Town of Leesburg in Virginia
that amendments to the Town Code are hereby initiated so that the Town Council may consider
amendments to Town Code chapter 20 (Licenses, Taxation and Miscellaneous Regulations),
Article IX (Business, Professional and Occupational License Tax) as necessary to bring the BPOL
-2-
A RESOLUTION: INITIATING AMENDMENTS TO THE BUSINESS, PROFESSIONAL
AND OCCUPATIONAL LICENSE TAX PROVISIONS OF THE TOWN
CODE TO BRING THEM INTO COMPLIANCE WITH STATE CODE
REQUIREMENTS APPLICABLE TO LOCALITIES WITH
POPULATIONS GREATER THAN FIFTY -THOUSAND
fees and taxes imposed by the Town into compliance with state law applicable to localities with a
population over 50,000 and to raise the flat fee BPOL rate from $20 to $40.
PASSED this 22nd day of October, 2019.
Town of Leesburg
ATTEST:
Clerk of Council
LF\LeesburgRMS\Town_Clerk\Resolutions\2019\1022 Business, Professional and Occupational License Tax