HomeMy Public PortalAbout1996_12_11TOWN COUNCIL MEETING MINUTES OF DECEMBER 11, 1996
A regular meeting of the Leesburg Town Council was held on December 11, 1996, at 7:30 p.m.,
in the Council Chambers, 25 West Market Street, Leesburg, Virginia. The meeting was called to order
by Mayor Clem.
ROLL CALL
Councilmembers present
J. Frank Buttery, Jr.
Jewell M. Em~w,,iller
Joseph R. Trocino
Kristen C. Umstattd
B. J. Webb
William F. Webb
Mayor James E. Clem
Planning Commission members present
Chairman Mcrvin Jackson
Dave Kenncdy
Susan Ruthcrford
A. Blake Thompson
Gus Glikas
Lawrence Schonberger
Staff members present
Town Manager Steven C. Brown
Deputy Town Manager Gary A. Huff
Director of Planning, Zoning and Development Michael Tompkins
Director of Engineering and Public Works Thomas A. Mason
Director of Parks and Recreation Kaj Dentler
Assistant Town Manager for Economic Development John Henry King
Planners Kristic LaLire and Marilee Seigfried
Town Attorney George Martin
Town Clerk Barbara Markland
APPROVAL OF MINUTES No minutcs were submitted for approval.
PROCLAMATION/CERTIFICATES OF APPRECIATION
MOTION:
On motion of, secondcd by, tile following proclamation was proposed and unanimously adopted.
A Proclamation Commending
Loudoun County High School
tbr
Outstanding Achievements in the
1996-1997 Fall Season
WHEREAS, during the 1996 - 1997 Fall Season Loudoun County High School has excelled in
many areas including academic, athlctic and the fine arts; and
WHEREAS, the students, t'aculty and staff xvho have accomplished these outstanding
achievements through commitment, hard work and dedication should be recognized and commended by
our community: and
WHEREAS, Loudoun County High School Social Studies Teacher Mr. Daniel Kent xvas named
thc Virginia State Tcacher of the Year and qualities for tile National Teacher of tile Year Award; and
WHEREAS, thc Girls' Varsity Baskctl~all Team is thc Northwestcrn District Champi(ms with
19-2 rccord, placing second in thc region and qualifying for tile state playoft's: and
WHEREAS, thc Varsity Football Team ~von the Northwest District, finishing second in thc
region with an 1l-0 record and was ranked first in the state in the AA Division and seventh in the Metro
Poll this season; and
WHEREAS, the Golf Team won the district, placed second'in tile region and fourth in tile state;
and
WHEREAS, the Cross Country Team placed fourth in the district and qualified for this year's
regional competition; and
WHEREAS, the Drama Department once again qualified for regional competition; and
WHEREAS, the Marching Band placed first in the Sherando Band Competition and received
ratings of excellent and superior in the State Band Competition; and
WHEREAS, the Colorguard received superior ratings in the state competition; and
WHEREAS, the Scholastic Challenge Team in competition with the other county high schools
is leading by 70 points after first round competitions; and
WHEREAS, the 1996 Yearbook earned the Trophy Class Award from the Virginia High School
League in October:
THEREFORE, BE IT RESOLVED, that the Mayor and Town Council of the Town of Leesburg
hereby recognize and commend Loudoun County High School for the Outstanding Achievements
accomplished this 1996-1997 Fall Season and call upon all citizens to take pride in the outstanding
achievements of the students, faculty and staff of Loudoun County High School.
VOTE:
Aye: Councilmembers Buttery, Emswiller, Trocino, Umstattd, B.J. Webb, Wm. Webb and Mayor Clem
Nay: None
Mayor Clem presented Certificates of Appreciation to the Loudoun County High School Athletic
Department and to Ms. Karen Velez, Coordinator of the Community Holiday Coalition.
A presentation was given by Dr. Paula Bienenfield, Archaeologist, on the archaeological investigation
being conducted on the Loudoun County Courthouse lawn.
PETITIONERS
Mr. Alton Echols addressed the Council regarding the revised VDOT traffic study.
Mr. Robert Primack addressed the Council regarding the Sycolin Road bridge at Tuscarora Creek,
requesting that it not be taken down. Mr Primack expressed concerns regarding safety of the new bridge.
Mayor Clem stated, the work that VDOT has completed to date has corrected many of the problems in
this area.
Ms. Umstattd expressed concern with the adequacy of the fence along the Plaza Street bridge. She asked
that VDOT be contacted to ensure the fence is adequate.
JOINT PUBLIC HEARING TO CONSIDER REZONING APPLICATION #ZM-150 LEESBURG
CORNER, TOWN PLAN AMENDMENT AND SPECIAL EXCEPTION APPLICATION #SE-96-05 BY
CHELSEA GCA REALTY, INC.
Mr. Tompkins explained the process for the presentation to be given on this application.
Planning Commission Chairman Jackson stated the Planning Commission and staff has done a great job
on this application. He asked that Mr. Glikas and Mr. Schonberger be given an opportunity to speak
after the public hearing.
Mr. T6mpkins briefed the Council on the important issues embodied in the Planning Commission's
recommendations.
Ms. Sei~ofried provided the staff report.
Mayor Clem stated the five minute limit for speakers will be instituted. He pointed out that this
application will be returned to thc Planning and Zoning Committee on January 7, 1997 for furthcr
consideration and that the public hearing will remain open for ten days to allow additional written
comment.
Mr. John Kline representing the applicant provided a review of the application and some background
information of Chelsea GCA Realty, Inc.
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Mr. Lou Slade, with Grove Slade and Associates representing the applicant, provided a report on the
transportation issues surrounding this application.
Mr. Randy Collins, Executive Director of the Loudoun County Chamber of Commerce, spoke in support
of the application.
Mr. Allen Rodgers, Manager of the Best Western in Leesburg, spoke in support of the application.
Mr. Ray Smith, representing Sycamore Hill, addressed the Council with a written statement. Mr. Smith
identified land issues, the impact of the Outlet Mall on the adjacent residential community and traffic
as concerns. Mr. Smith's statement is made a part of the official record.
Mr. Kevin Tankersley, with Land Design, Inc., representing Balfour Holdings, Inc., addressed the Council
with a written statement. Mr. Tankersley's concerns included; positive community orientation, integration
of use, pedestrian connections. Mr. Tankersley's statement is made a part of the official record.
Mr. Tom Scott, a Leesburg business owner, addressed the Council in support of the outlet mall provided
that transportation improvements are made.
Mr. Brian Ours, owner of the Virginia Village Shopping Center, addressed the Council with a Written
statement. Mr. Ours spoke in opposition to the application. Mr. Ours' statement is made a part of the
official record.
Ms. Robin Pelton, representing Quantum Property Management - Evans Ridge Apartments, on behalf
of Mr. Robert B. Donohoe, addressed the Council with a xvritten statement. Ms. Pelton addressed issues
concerning adequate earth berms and screening, pedestrian access and parking lot lighting. Mr.
Donohoe's statement is attached and made a part of the official record.
Mr. Al Furman, a resident of thc Linden Hill Subdivision, addressed the Council in support of the outlet
mall provided that adequate transportation issues have been addressed.
Mr. Robert Primack, a resident of Leesburg and business owner in Leesburg, addressed tile Council in
support of the outlet mall provided that adequate transportation issues have been addressed.
Mr. Dave Bowers, a resident of Leesburg, business owner in Leesburg and the resident engineer of
record tbr the Fort Evans Road project addressed the Council representing the Cart Family, landowners
on Fort Evans Road.
Mr. Alton Echols expressed concern with the traffic and transportation impact on Leesburg as a result
of the outlet mall. He is opposed to the location of an outlet mall between Route 7 and Goosccreek.
Mr. Woody Turner, representing the owners and tenants of the Battlefield Shopping Center, expressed
opposition to the application.
Mr. Dick Keller, President of Kellerco representing several Leesburg businesses, addressed the Cot, nell
expressing concerns with the proposed application. Mr. Keller's written statement is made a part of the
otficial record.
Ms. Mary Beth Parucci, representing tile Battlefield Shopping Center, addrcsscd thc Council in
opposition of the proposed outlet mall.
Mr. Paul Draisy, read statements submitted by Mr. John Wallace owner of the Plaza Shopping Center
and Ms. Jane Fellows owner of Leesburg Office Supply. Mr. Wallace and Ms. Fellows expressed
opposition to the proposed outlet mall. Their written statements are made a part of the official record.
Mr. Draisy also submitted a petition in opposition to the outlet mall. This petition will be made a part
of the official record.
Mr. Stuart Patz, representing the Battlefield Shopping Center, addressed the Council expressing concern
with the negative economic impact on the Town of Leesburg as a result of the outlet mall.
Mr. Charles Frazier, representing the Battlefield Shopping Center, addressed the Council expressing
concerns with the outlet mall and its location.
Mr. Mike Martin, President of Martin Enterprises, Inc., addressed the Council with a written statement.
Hc expressed concerns about the proposed outlet mall. Mr. Martin's statement is made a part of thc
official record.
Mr. Steve Nicklin, a resident of Leesburg, expressed opposition to the outlet mall citing concerns with
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excessive growth and development in the town.
Planning Commission member Schonberger addressed the Council stating, the Planning Commission's
issues remain unaddressed. The Planning Commission requested the transportation element of this
application remain at the Planning Commission level until all the issues have been resolved and before
any recommendations are made by the Planning Commission.
Planning Commission member Glikas echoed the remarks made by Mr. Schonberger.
Mayor Clem pointed out that letters were received from Senator Charles Waddell regarding the
transportation impact on Route 15 and 7 as a result of the proposed outlet mall and from Ms. Melissa
Millecam, Governmental & Community Affairs Coordinator who expressed support of the proposed
outlet mall. Their written statements will be made a part of the official record.
This matter was referred to the Planning Commission worksession on January 9, 1997 and the Planning
and Zoning Committee meeting of January 7, 1997. The public hearing was closed. The record will
remain open tbr ten days to receive written comments.
COUNCILMEMBER COMMENTS
Ms. Emswiller thanked the Town Council tbr allowing her to serve as a delegate at the recently held
National League of Cities Conference.
Ms. Wcbb announccd that the Personnel Committee meeting is cancelled.
The Mayor and Town Council wished everyone a sate and happy holiday season.
MANAGER'S REPORT
Mr. Brown announced that volunteers are needed for the First Night Leesburg event. He thanked the
three members of Council tbr their participation at the National League of Cities Conference held in San
Antonio.
LEGISLATION
11. (a)
MOTION:
On motion of Mr. Trocino, seconded by Mr. Buttery, the following ordinance was proposed and
unanimously adopted.
96-0-32 - ORDINANCE - TO RECODIFY ALL OF ARTICLE II, CHAPTER 17, LICENSES,
EFFECTIVE JANUARY 1, 1.997, INTO A NEW ARTICLE VIII OF CHAPTER 17 OF THE
LEESBURG TOWN CODE, RELATING TO THE BUSINESS, PROFESSIONAL, AND
OCCUPATIONAL LICENSE TAX
An Ordinancc to amend the Lecsburg Toxvn Code by recodifying Sections [7-1.9 through 17-94
into new sections numbered 17-161. through 1%213, relating to the imposition and administration of thc
business, professional, and occupational license tax as is required under Chapter 720 of thc 1996 Acts
of the General Assembly of the Commonwealth of Virginia.
Be it ordained by the Town Council of the Town of Leesburg, Virginia that Sections 17-19
through 17-94 of the Town Code are recodified as Sections 17-161 through 17-213 as tbllows:
Uniform BPOL Ordinance
Sec. 17-161. Overriding Contlicting Ordinances.
Except as may be otherwise provided by tile laws of the Commonwealth of Vir.~inia, and
notwithstanding any other current ordinances or resolutions enacted by this ~overnin.g body, whethcr or
not compiled in thc Code ot' the To~vn ot' Leesburg, to the extcnt of any contlict, the follo~ving provisions
shall bc applicable to the levy, assessment, and collection of licenses required and taxes imposed on
businesses, trades, professions and callings and upon the persons, firms, and corporations en~a.~cd
therein within the town.
Sec. 17-162. Definitions.
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For the purposes of this Article, unless otherwise required by the context:
"Affiliated group" means:
One or more chains of includable corporations connected through stock ownership with
a common parent corporation which is an includable corporation iff
Stock possessing at least eighty percent of the voting power of all classes of stock
and at least eighty percent of each class of the non-voting stock of each of the includable corporations;
except the common parent corporation is owned directly by one or more of the other includable
corporations; and
~ The common parent corporation directly owns stock possessing at least eighty
percent of the voting power of all classes of stock and at least eighty percent of each class of the non-
voting stock of at least one of the other includable corporations. As used in this subdivision, the term
"stock" does not include non-voting stock which is limited and preferred as to dividends. The term
"includable corporation" means any corporation within tile affiliated group irrespective of tile state or
country of its incorporation; and the term "receipts" includes gross receipts and gross income.
bL~ Two or more corporations if five or fewer persons who are individuals, estates or trusts
own stock possessing:
At least eighty percent of the total combined voting power of all classes of stock
entitled to vote or at least eighty percent of the total value of shares of all classes of the stock of each
corporation, and
(ii) More than fifty percent of tile total combined voting power of all classes of stock
entitled to vote or more than fifty percent of the total value of shares of all classes of stock of cach
corporation, taking into account the stock ownership of each such person only to the extcnt such stock
owncrship is identical with respect to each such corporation.
When one or more of tile includable corporations, including the common parent
corporation is a nonstock corporation the term "stock" as used in this subdivision shall refer to the
nonstock corporation membership or membership voting rights, as is appropriate to tile context.
"Assessment" means a determination as to tile proper rate of tax, tile measure to which
the tax rate is applied, and ultimately the amount of tax, including additional or omitted tax, that is due.
An assessment shall include a written assessment made pursuant to notice by the director or a self-
assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice.
Assessments shall be deemed made by the director when a written notice of assessment is delivered to
the taxpayer by the director or an employee of the director, or mailed to the taxpayer at his last known
address. Self-assessments shall be deemed made when a return is filed, or if no return is required, when
the tax is paid. A return filed or tax paid before the last day prescribed by this article for the filing or
payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return
or the payment of tax, as the case may be.
"Assessor" or "assessing official" means the Director of Finance of the Town of Leesburg.
"Base year" means tile calendar year preceding tile license year, except for contractors
subject to the provisions of §58.1-3715 or tbr a different period of measuring the gross receipts of a
business such as for beginning busincsscs filing estimated license applications pursuant to § 17-197 of this
article.
"Business" means a course of dcalin,o which requires the time, attention and labor of tile
person so engaged tzar the purpose ot' earning a livelihood or profit. It implies a continuous and regular
course of dealing, rather than an irregular or isolated transaction. A person may be engaged itl more
than one business. The tbllowing acts shall create a rebuttable presumption that a person is engaged in
a business: (i) advertising or otherwise holding oneself out to the public as being engaged in a particular
business; or (ii) filing tax returns, schedules and documents that are required only of persons en~aged
in a trade or business.
"Calendar year" means tile period beginning on January 1 of each year and enclino.
December 31 of each year.
"Contractor" shall have tile meaning prescribed in §58.1-3714.B of tile Code of Virginia,
as amended, whether such work is done or offered to be done by day labor, general contract or
subcontract.
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"Definite place of business" means an office or a location at which occurs a regular and
continuous course of dealing for thirty consecutive days or more. A definite place of business for a
person engaged in business may include a location leased or otherwise obtained from another person on
a temporary or seasonal basis; and real properth' leased to another. A person's residence shall be deemed
to be a definite place of business if there is no definite place of business maintained elsewhere and the
person is not licensable as a peddler or itinerant merchant.
"Financial services" means the buying, selling, handling, managing, investing, and
providing of advice regarding money, credit, securities, and other investments and shall include the
service for compensation by a credit agency, an investment company, a broker or dealer in securities and
commodities or a security or commodity exchange, unless such service is otherwise provided for in this
article.
"Broker" shall mean an agent of a buyer or a seller who buys or sells stocks,bonds,
commodities, or services, usually on a commission basis.
"Director" shall mean the Director of Finance of the Town of Leesburg.
"Commodity" shall mean staples such as wool, cotton, etc. which are traded on a
commodity exchange and on which there is trading in fl~tures.
"Dealer" tbr purposes of this article shall mean any person engaged in the business of
buying and selling securities tbr his own account, but does not include a bank, or any person insofar as
he buys or sells securities for his own account, either individually or in some fiduciary capacity, but not
as part of a ree;ular business.
"Security" for purposes of this article shall have the same meaning as in the Securities Act
(§13.1-501 et seq.) of the Code of Virginia, or in similar laws of the United States regulating the sale of
securities.
Those enraged in rendering financial services include, but without limitation, thc
tbllowin~:
Buying installment receivables
Chattel mortgage financing
Consumer financing
Credit card services
Credit Unions
Factors
FinancinR accounts receivable
Industrial loan companies
Installment financing
Inventory financing
Loan or mortgage brokers
Loan or mortgage companies
Safety deposit box companies
Security and commodity brokers and services
Stockbroker
Workin~ capital financing;
"Gross receipts" means the whole, entire, total receipts attributable to the licensed
privilege, without deduction, except as may be limited by the provisions of Chapter 37 of Title 58.! of
the Code of VirRinia.
"License year" means tile calendar year tbr which a license is issued for tile privilege of
engaging in business.
"Personal services" shall mean rendering for compensation any repair, personal, business
or other services not specifically classified as "financial, real estate or professional service" under this
article, or rendered in any other business or occupation not specifically classified in this article unless
exempted from local license tax by Title 58.1 of the Code of Virginia.
Thc term "persons or individuals" shall be construed to include corporations or businesses
to which a license is issued.
"Professional services" means services perfo~ med by architects, attorneys-at-law, certified
public accountants, dentists, engineers, land surveyors, surgeons, veterinarians, and practitioners of tile
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healing arts (the arts and sciences dealing with the prevention, diagnosis, treatment and cure or
alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities) and such
occupations, and no others, as the Virginia Department of Taxation may list in the BPOL guidelines
promulgated pursuant to 58.1-3701 of the Code of Virginia. The Department shall identify and list each
occupation or vocation in which a professed knowledge of some department of science or learning. Rained
by a prolonged course of specialized instruction and study is used by its practical application to the affairs
of others, either advising, guiding, or teaching them, and in serving their interests or welfare in the
practice of an art or science founded on it. The word "profession" implies attainments in professional
knowledge as distinguished from mere skill, and the application of knowledge to uses for others rather
than for personal profit.
"Purchases" shall mean all goods, wares and merchandise received for sale at each definite
place of business of a wholesale merchant. The term shall also include the cost of manufacture of all
goods, wares and merchandise manufactured by any wholesaler or wholesale merchant and sold or
offered for sale. Such merchant may elect to report the gross receipts from the sale of manufactured
goods, wares, and merchandise if it cannot determine or chooses not to disclose the cost of manufacture.
seller, agent or
provided for in
"Real estate services" shall mean rendering a service for compensation as lessor, buyer,
broker and providing a real estate service, unless the service is otherwise specifically
this article, and such services include, but are not limited to the tbllowing:
Appraisers of real estate
Escrow agents, real estate
Fiduciaries, real estate
Lessors of real property
Real estate agents, brokers and managers
Real estate selling a~ents
Rental agents for real estate
"Retailer" or "Retail Merchant" shall mean any person or merchant who sells goods,
wares, and merchandise tbr use or consumption by the purchaser or for any purpose other than resale
by the purchaser, but does not include sales at wholesale to institutional, commercial, and industrial
users.
"Services" shall mean tilings purchased by a customer which do not have physical
characteristics, or which are not goods, wares, or merchandise.
"Wholesaler" or "Wholesale Merchant" shall mean any person or merchant who sells
wares and merchandise for resale by the purchaser, including sales when the goods, wares, and
merchandise will be incorporated into goods and services for sale, and al~o includes sales to institutional,
commercial, government, and industrial users which because of the quantity, price, or other terms
indicate that they are consistent with sales at wholesale.
Sec. 17-163. License Requirement.
Every person engaging in tile town in any business, trade, profession, occupation or
calling (collectively hereinafter "a business") as defined in this article, unless otherwise exempted by law,
shall apply for a license for each such business if (i) such person maintains a definite place of business
in the Town of Leesburg, (ii) such person does not maintain a definite office anywhere but does maintain
an abode in the Town of Leesburg, which abode for the purposes of this article shall be deemed a
definite place of business, or (iii) there is no definite place of business but such person operates
amusement machines, is engaged as a peddler or itinerant merchant, carnival or circus as specified in
§58.1-3717, 3718, or 3728, respectively of the Code of Virginia, or is a contractor subject to §58.1-3715
of the Code of Virginia, or is a public service corporation subject to §58.1-3731 of the
Code of Virginia. A separate license shall be required for each definite place of business. A person
engaged in two or more businesses or professions carried on at the same place of business may elect to
obtain one license tbr all such businesses and professions if all of the following criteria are satisfied: (i)
each business or profession is licensable at the location and has satisfied any requirements imposed by
state law or other provisions of the articles of the Town of Leesburg; (ii) all of the businesses or
professions are subject to the same tax rate,or, if subject to different tax rates, the licensee agrees to be
taxed on all businesses and professions at the highest rate; and (iii) the taxpayer agrees to supply such
information as the assessor may require concerning the nature of the several businesses and their gross
receipts.
(b) Each pcrson subiect to a license tax shall apply for a license prior to be~,innin~ business
if he was not subject to licensing in the town on or betbre January 1 of the license year, or no later than
March l of thc current license year it' he had been issued a license for the preceding license year. Thc
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application shall be on forms prescribed by the Director of Finance.
L~ The tax shall be paid with the application in the case of any license not based on gross
receipts. If the tax is measured by the gross receipts of the business, the tax shall be paid on or before
April 15 of each year.
(d) The Director of Finance may grant an extension of time, not to exceed 90 days, in which
to file an application for a license, for reasonable cause. The extension shall be conditioned upon the
timely payment of a reasonable estimate of the appropriate tax, subiect to adiustment to the correct tax
at the end of the extension together with interest from the due date until the date paid and, if the
estimate submitted with the extension is found to be unreasonable under the circumstances, a penalty
of ten percent of the portion paid after the due date.
e~ A penalty of ten percent of the tax may be imposed upon the failure to file an application
or tile failure to pay the tax by the appropriate due date. Only the late filing penalty shall be imposed
by the Director of Finance if both the application and payment are late; however, both penalties may be
assessed if the Director of Finance determines that the taxpayer has a history of non-compliance. In the
case of an assessment of additional tax made by the Director of Finance, if the application and, if
applicable, the return were made in good faith and the understatement of the tax was not due to any
fraud, reckless, or intentional disregard of the law by the taxpayer, there shall be no late payment penalty
assessed with the additional tax. If any assessment of tax by the Director of Finance is not paid within
thirty days the Director of Finance may impose a ten percent late payment penalty. The penalties shall
not be imposed, or if imposed, shall be abated by the official who assessed them, if the failure to file or
pay was not the fault of the taxpayer. In order to demonstrate lack of fault, the taxpayer must show that
he acted responsibly and that the failure was due to events beyond his control.
"Acted responsibly" means that: (i) the taxpayer exercised the level of reasonable care that a
prudent person would exercise under the circumstances in determining the filing obligations for the
business and (ii) the taxpayer undertook significant steps to avoid or mitigate the failure, such as
requesting appropriate extensions (where applicable), attempting to prevent a foreseeable
impediment, acting to remove an impediment once it occurred, and promptly rectifying a failure once
the impediment was removed or the failure discovered.
"Events beyond tile taxpayer's control" include, but are not limited to, tile unavailability of records
due to fire or other casualty: the unavoidable absence (e.g., due to death or serious illness), of the person
with thc sole responsibility for tax compliance; or the taxpayer's reasonable reliance in good faith upon
erroneous wrinen information from the Director of Finance, who was aware of the relevant facts relating
to tile taxpayer's business when he provided the erroneous intbrmation.
.(2) Interest at the rate of ten percent per annum shall be charged on the late payment of the
tax trom the due date until the date paid without regard to fault or other reason for the late payment.
Whenever an assessment of additional or omitted tax by the Director is found to be erroneous, all
interest and penalty charged and collected on the amount of the assessment found to be erroneous shall
be refunded together with interest on the refund from the date of payment or the due date, whichever
is later. Interest shall be paid on the refund of any tax paid under this article from the date of payment
or due date, whichever is later, whether attributable to an amended return or other reason. Interest on
any refund shall be paid at the same rate char~ed under §58.!-3916.
No interest shall accrue on an adiustment of estimated tax liability to actual liability at tile
conclusion of a base year. No interest shall be paid on a refund or charged on a late payment, in event
of such adjustment, provided the refund or the late payment is made not more than thirty days from (i)
the date of the payment that created the refund, or (ii) the due date of the tax whichever is later.
Sec. 17-164. Situs of Gross Receipts.
General rule. Whenever tile tax imposed by this article is measured by gross receipts,
thc gross receipts inclttdcd in the taxable measure shall be only those gross receipts attributed to the
exercise of a licensable privilege at a definite place of business within the town. In the case of activities
conducted outside of a definite place of business, such as during a visit to a customer location, the gross
receipts shall be attributed to the definite place of business from which such activities are initiated,
directed, or controlled. The situs of gross receipts for different classifications of business shall be
attributed to one or more definite places of business or offices as follows:
~.~ The gross receipts of a contractor shall be attributed to the definite place of
business at which his services are performed, or if his services are not performed at any definite place
of business, then the definite place of business from which his services are directed or controlled, unless
the contractor is subject to the provisions of §58.1-3715 of the Code of Virginia.
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2~ The gross receipts of a retailer or wholesaler shall be attributed to the definite
place of business at which sales solicitation activities occur, or if sales solicitation activities do not occur
at any definite place of business, then the definite place of business from which sales solicitation activities
are directed or controlled; however, a wholesaler or distribution house subiect
to a license tax measured by purchases shall determine the situs of its purchases by the definite place of
business at which or from which deliveries of the purchased goods, wares and merchandise are made to
customers. Any wholesaler who is subject to license tax in two or more localities and who is subiect to
multiple taxation because the localities use different measures, may apply to the Virginia Department
of Taxation for a determination as to the proper measure of purchases and gross receipts subiect to
license tax in each locality.
3~ The gross receipts of a business renting tangible personal property shall be
attributed to the definite place of business from which the tangible personal property is rented or,
if the property is not rented from any definite place of business, then the definite place of business at
which the rental of such property is managed.
4L~ The gross receipts from the performance of services shall be attributed to the
definite place of business at which the services are pertbrmed or, if not performed at any definite place
of business, then the definite place of business from which the services are directed or controlled.
(b) Apportionment. If the licensee has more than one definite place of business and it is
impractical or impossible to determine to which definite place of business gross receipts should be
attributed under the general rUle and the affected iurisdictions are unable to reach an apportioned
agreement except as to circumstances set forth in §58.1-3709 of the Code of Virginia, the gross receipts
of the business shall be apportioned between the definite places of businesses on the basis of payroll.
Gross receipts shall not be apportioned to a definite place of business unless some activities under the
applicable general rule occurred at, or were controlled from, such definite place of business. Gross
receipts attributable to a definite place of business in another jurisdiction shall not be attributed to the
town solely because the other jurisdiction does not impose a tax on the ~ross receipts attributable to the
definite place of business in such other iurisdiction.
.($3 Agreements. The Director may enter into agreements with any other political subdivision
of Virginia concerning the manner in which gross receipts shall be apportioned among definite places
of business. However, the sum of the gross receipts apportioned by the agreement shall not exceed the
total gross receipts attributable to all of the definite places of business affected by the agreement. Upon
being notified by a taxpayer that its method of attributing gross receipts is fundamentally inconsistent with
the method of one or more political subdivisions in which the taxpayer is licensed to engage in business
and that the difference has, or is likely to, result in taxes on more than 100% of its gross receipts from
all locations in the affected jurisdictions, the Director shall make a good faith effort to reach an
apportionment agreement with the other political subdivisions involved.
Sec. 17-165. Limitations and extensions.
Where, before tile expiration of tile time prescribed for the assessment of any license tax
imposed pursuant to this article, both the Director and the taxpayer have consented in writing
to its assessment after such time, the tax may be assessed at any time prior to the expiration of tile period
agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made
before the expiration ot' the period previously agreed upon.
Notwithstanding §58.1-3903 of the Code of Virginia, the Director shall assess the local
license tax omitted because of fraud or failure to apply for a license tbr the current license year and the
six preceding years.
cL~ The period for collecting any local license tax shall not expire prior to the period
specified in §58.D3940 of the Code of Virginia, two years after the date of assessment if the
period for assessment has been extended pursuant to this subdivision, two years after the final
determination of an appeal tbr which collection has been stayed pursuant to the following subsection 17-
166(b) or 17-166(d) of this article, or two years after the final decision in a court application pursuant
to §58.1-3984 of the Code of Virginia or similar law tbr which collection has been stayed, whichever is
later.
Sec. 17-166. Appeals and Rulings.
Any person assessed with a licensing tax under this article as the result of any audit may
apply within 90 days from the date of the assessment to the Director for a correction of the assessment.
The application must be filed in good faith and sufficiently identify the taxpayer, audit period, remedy
sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other
CO 12/11/96 -9-
facts relevant to the taxpayer's contention. The Director may hold a conference with the taxpayer if
requested by the taxpayer, or require submission of additional information and documents, further audit,
or other evidence deemed necessary for a proper and equitable determination of the applications. The
assessment shall be deemed prima facie correct. The Director shall undertake a full review of the
taxpayer's claims and issue a determination to the taxpayer setting forth its position. Every assessment
pursuant to an audit shall be accompanied by a written explanation of the taxpayer's right to seek
correction and the specific procedure to be followed in the jurisdiction (e.g., the name and address to
which an application should be directed).
.(~ Provided an application is made within 90 days of an assessment, collection activity shall
be suspended until a final determination is issued by the Director, unless the Director determines that
collection would be ieopardized by delay or that the taxpayer has not responded to a request for relevant
information after a reasonable time. Interest shall accrue in accordance with the provisions of subsection
17-163(Q of this article, but no further penalty shall be imposed while collection action is suspended.
The term "jeopardized by delay" includes a finding that the application is frivolous, or that a taxpayer
desires (i) to depart quickly from the town, (ii) to remove his property therefrom, (iii) to conceal himself
or his property therein, or (iv) to do any other act tending to prejudice, or to render wholly or partially
ineffectual, proceedings to collect the tax for the period in question.
Any person assessed with a license tax under this article as a result of an audit may apply
within ninety days of the determination by the Director on an application pursuant to
subsection 17-166(a) above to the Tax Commissioner for a correction of such assessment. The Tax
Commissioner shall issue a determination to the taxpayer within ninety days of receipt of the taxpayer's
application, unless the taxpayer and the assessing official are notified that a longer period will be
required. The application shall be treated as an application pursuant to §58.1-1821 of the Code of
Virginia, and the Tax Commissioner may issue an order correcting such assessment pursuant to §58.1-
1822 of the Code of Virginia. Followin~ such an order, either the taxpayer or the Director may apply
to the appropriate circuit court pursuant to §58.1-3984 of the Code of Virginia. However, the burden
shall be on tile party making the application to show that the ruling of the Tax Commissioner is
erroneous. Neither the Tax Commissioner nor the Department of Taxation shall be made a party to an
application to correct an assessment merely because the Tax Commissioner has ruled on it.
L~ On receipt of a notice of intent to file an appeal to the Tax Commissioner under
subsection 17-[66(c) above, the Director shall further suspend collection activity until a final
determination is issued by the Tax Commissioner, unless the Director determines that collection would
be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after
a reasonable time. Interest shall accrue in accordance with the provisions of subjection 17-163(f), but
no fnrther penalty shall be imposed while collection action is suspended. The term "jeopardized by delay"
shall have the same meaning as set forth in subsection 17-166(b) above.
L~ Any taxpayer may request a written ruling regarding the application of the tax to a
specific situation from the Director. Any person requesting such a ruling must provide all the relevant
facts for the situation and may present a rationale for the basis of an interpretation of the law most
favorable to the taxpayer. Any misrepresentation or change in the applicable law or the factual situation
as presented in the ruling request shall invalidate any such ruling issued. A written ruling may be
revoked or amended prospectively if (i) there is a change in the law, a court decision, or (ii) the Director
notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based.
However, any person who acts on a written ruling which later becomes invalid shall be deemed to have
acted in good faith during the period in which such ruling was in effect.
Sec. 17-167. Recordkeeping and audits.
Every person who is assessable with it license tax shall keep sufficient records to enable the
Director to veri~ thc correctness of the tax paid for the license years assessable and to enable the
Director to ascertain what is tile correct amount of tax that was assessable for each of those years. All
such records, books of accounts and other intbrmation shall be open to inspection and examination by
the Director in order to allow the Director to establish whether a particular receipt is directly attributable
to the taxable privilege exercised within the town. The Director shall provide the taxpayer with the
option to conduct the audit in the taxpayer's local business office, if the records are maintained there.
In the event the records are maintained outside the town, copies of the appropriate books and records
shall be sent to the assessor's office upon demand.
Sec. 17-168. Exclusions and deductions from "gross receipts".
(a) Gencral Rule. Gross receipts tbr license tax purposes shall not include any amount not
dcrivcd from thc exercise of the licensed privilege to engage in a business or profession in the ordinary
course of business or profession.
CO 12/11/96 -10-
The following items shall be excluded from gross receipts:
LL~ Amounts received and paid to the United States, the Commonwealth or any
county, city or town for the Virginia retail sales or use tax, or for any local sales tax or any local excise
tax on cigarettes, for any federal or state excise taxes on motor fuels.
2~ Any amount representing the liquidation of a debt or conversion of another asset
to the extent that the amount is attributable to a transaction previously taxed (e.g., the
factoring of accounts receivable created by sales which have been included in taxable receipts even though
the creation of such debt and factoring are a regular part of its business).
(3)
Any amount representing returns and allowances granted by the business to its
customer.
(4)
Receipts which are the proceeds ora loan transaction in which the licensee is the
obligor.
Receipts representing the return of principal of a loan transaction in which the
licensee is the creditor, or the return of principal or basis upon the sale of a capital asset.
(6) Rebates and discounts taken or received on account of purchases by the licensee.
A rebate or other incentive offered to induce the recipient to purchase certain goods or services from
a person other than the offeror, and which the recipient assigns to the licensee in consideration of the
sale of goods and services shall not be considered a rebate or discount to the licensee, but shall be
included in the licensee's gross receipts together with any handling or other fees related to the incentive.
(7) Withdrawals from inventory tbr purposes other than sale or distribution and for
which no consideration is received and the occasional sale or exchange of assets other than inventory,
whether or not a e;ain or loss is recognized for federal income tax purposes.
(8) Investment income not directly related to the privilege exercised by a licensable
business not classified as rendering financial services. This exclusion shall apply to interest on bank
accounts of the business, and to interest, dividends and other income derived from the investment of its
own funds in securities and other types of investments unrelated to the licensed privilege. This exclusion
shall not apply to interest, late fees and similar income attributable to an installment sale or other
transaction that occurred in the regular course of business.
(b) The following shall be deducted from gross receipts or gross purchases that would
otherwise be taxable:
(1) Any amount paid for computer hardware and software that are sold to a United
States federal or state government entity provided that such property was purchased within two years of
the sale to said entity by the original purchaser who shall have been contractually obligated at the time
of purchase to resell such property to a state or federal government entity.
This deduction shall not occur until the time of resale and shall apply to only the original cost of the
property and not to its resale price, and the deduction shall not apply to any of the tangible personal
property which was the subject of the original resale contract if it is not resold to a state or federal
government entity in accordance with the original contract obligation.
(2) Any receipts attributable to business conducted in another state or
foreign country in which the taxpayer is liable for an income or other tax based upon income.
Sec. 17-169. License Fee and Tax.
Every person or business subject to licensure under this article shall be assessed and required to
pity annually:
fee for the issuance of such license in the amount of $20.00; and
In addition to the license tee specified in subsection (a) above, and except as may be
otherwise provided in §58.1-3712, 58.1-3712.1 and 58.1-3713 of'the Code of Virginia, every such person
or business shall be assessed and required to pay annually a license tax on all the gross receipts of such
persons includable as provided in this article at a rate set forth below for the class of enterprise listed:
Sec. 17-170. Unspecified businesses, trades and occupations.
On every person engaged in a business, trade or occupation not specifically enumerated in the
CO 12/11/96 -11-
following sections of this article, who is subject to a license tax under the laws of the state, there shall
be assessed by the Director the same license as is assessed by the state.
Sec. 17-171. Alcoholic beverages.
(a) Every person who shall engage in the business of manufacturing, bottling, wholesaling
or retailing alcoholic beverages shall obtain a license therefore and shall pay the license tax hereinafter
provided:
~ Distiller's license. For each distiller's license, $500.00 per annum;
provided that, no license shall be required of any distiller manufacturing not
more than 5,000 gallons of alcohol or spirits or both during such license year.
(2) Winery license. For each winery license, $500.00 per annum.
(3) Brewery license. For each brewery license, $500.00 per annum.
(4) Bottler's license. For each bottler's license, $200.00 per annum.
(5) Wholesale beer license. For each wholesale beer license, $25.00 per
annum.
(6) Wholesale wine distributor's license. For each wholesale wine
distributor's license, $25.00 per annum.
(7)
Retail on-premises wine and beer license for hotel, motel, restaurant
or club. For each retail on-premises wine and beer license for a hotel, motel,
restaurant or club, $37.50 per annum.
(8)
Retail off-premises wine and beer license. For each retail off-premises
wine and beer license, $37.50 per annum.
(9)
Retail on-premises beer license for hotel, motel, restaurant or club.
For each retail on-premises beer license for a hotel, motel, restaurant or club,
$25.00 per annum.
(10) Banquet license. For each banquet license, $5.00 per day.
(1[) Fruit distiller's license. For each fruit distiller's license, $100.00 per
annum.
(12) Mixed beverage license. Any person in the town who holds a mixed
beverao~e restaurant license from the state shall obtain from the town a mixed
beverage license and pay tile tbllowing license tax:
Persons operating restaurants, including restaurants located
on the premises or; and operated by, hotels or motels:
1_. $200.00 per annum for each restaurant with a seating
capacity
at tables for 50 to 100 persons.
9,2. $350.00 per annum for each restaurant with a seating
capacity
persons.
at tables for more than 100 but not more than 150
3_. $500.00 per annum for each restaurant with a seating
capacity
at tables for more than 150 persons.
(b) A private, non-profit club operating a restaurant located on
the premises of such club, $350.00 per annum.
b.(_bA The aforesaid licenses shall be as respectively defined by the act of tile General
Assembly, as herebetbre and hereafter amended, known as "The Alcoholic Beverage Control Act," and
o- "
the terms "alcoholic bevera~,es, "alcohol," "spirits," "beer" and "wine" wherever used in this section shall
have the meaning, respectively ascribed to them by such act.
license shall be issued under this section to any person unless such person
CO 12/11/96 -12-
shall hold or secure simultaneously therewith the proper state license required by The Alcoholic Beverage
Control Act, which state license shall be exhibited to the Director of Finance, and all dining rooms,
restaurants, lunchrooms and club-rooms wherein the beverages herein defined are sold for consumption
on the premises shall at all times be open to inspection to the state police and the police authorities of
the town. Any violation of the terms of this provision shall be sufficient grounds for the revocation of
the license issued in accordance with this article.
Sec. 17-172. Amusements-Generally.
In addition to any. other amusement tax that may be imposed by the town, every person
conducting, operating or engaging regularly in any of the following businesses, trades or occupations in
the town shall pay an annual license tax of $0.25 per $100 of gross receipts in such business, trade or
occupation for the preceding calendar year:
(to)
(11)
(12)
(t3)
(14)
(15)
(16)
Amusement park.
Amusement rides.
Arcade or building dedicated to general amusement or entertaining.
Billiards or pool.
Bowling alley.
Drive-in theaters.
Golf courses.
Golf driving range.
Miniature .~olf.
Movie theaters.
Parks, athletic fields.
Rifle range, shooting gallery.
Skatin~ rink.
Tennis courts.
Theaters.
Other amusements and entertainments.
Sec. 17-173. Same-coin operated amusement machines.
Any operator, as defined in §58.1-3720 of the Code of Virginia, selling, leasing, renting or
otherwise furnishing or providing a coin-operated machine or device for amusement shall pay an annual
license tax of $100.00 on five or less machines, $150.00 on six to nine machines and $200.00 on ten or
more machines, plus $0.10 per $100 on the gross receipts actually received from all such coin-operated
machines or devices.
Sec. 17-174. Builders and developers.
Any person conducting any of the businesses, trades or occupations under this article, in
connection with the improvement or development for sale or rent of any property or structure owned or
leased by or otherwise in the control of such builder and developer, shall pay an annual license tax of
$0.10 for each $100 of gross receipts on the business done within the town.
Sec. 17-175. Buildin~ and loan associations; savings and loan associations.
(a) Every building and loan association or savings and loan association having a
principal office in the town shall pay an annual license tax of $50.00.
(b) A building and loan association or savings and loan association which does
business on a purely mutual plan, and makes loans only to its stockholders, organized in the town and
confining its business solely to the town and surrounding political subdivisions, shall pay a license tax of
$25.00.
A buildin~ and loan association or savings and loan association or company
organized under the laws of a state other than Virginia shall pay the license tax herein imposed upon the
capital invested in the town.
Sec. 17-176. Business service occupations.
Every person conducting, operating or engaging in any of the following businesses, trades or
occupations in the town shall pay an annual license tax of $0.20 per $100 of gross receipts in such
business, trade or occupation for the preceding calendar year:
Actuary.
CO 12/11/96 - 13-
4~
8~
(10)
(12)
(13)
(14)
(15)
(16)
(17)
(~9)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(3O)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(39)
(40)
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
(6o)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
Advertising agent, firm.
Airports.
Appraiser, evaluator of real estate for others for compensation.
Artist representative.
Assayer.
Auto damage appraisal service.
Bid or building reporting service.
Blueprinter.
Book binder.
Bookeeper.
Consultant, business.
Consultant, computer hardware, software or systems.
Collection agent or agency.
Commission merchant.
Counselor, family or marriage.
Data processing, computer service.
Dental laboratories.
Drafting service.
Employment agent or agency.
Erecting, installing, removing or storing awnings.
Freight traffic bureau or agency.
Hauling or transfer, not in connection with a taxicab business.
Impounding lot.
Investment advisory service.
Job printing, printing shops, duplicating processes.
Landscape designer.
Laundry, cleaning, pressing, dyeing establishment.
Leasing of automobiles, trucks, and trailers.
Leasing films tbr compensation.
Letter writing.
Livery stables.
Marine or salvage work.
Manufacturer's agent.
Motion picture film producers, laboratories.
Nickel plating or chromiumizing.
Operating analytical or engineering laboratories.
Packing, crating, shipping, hauling or moving goods or chattels for others.
Parking lots.
Photogrammetric engineering.
Photostater.
Plating metals or other materials.
Private detectives.
Promotional agents or agency.
Protective agent or agency.
Public ~arage.
Public relations counselor.
Real estate brokers.
Realty multiple listing service.
Recorder of court proceedings.
Renting or leasing airplanes.
Rentin~ or leasing bicycles.
Riding schools.
Royalty and/or franchise firm.
S u rveyo r
Septic tank cleaning.
Si~n painting, window lettering, vehicle lettering.
Storage, all types.
Swimmin~ pool maintenance and management.
Tabulatin~ servicc.
Tax consultant.
Title, abstract company.
Towel, linen, coat, apron, unitbrm laundering service, including the leasing
thereof.
Travel bureau.
Towing services.
Trade associations.
Trce surgery, trimming, removal.
CO 12/11/96 -14-
(68) U-drive-it firm, business.
(69) Vehicular advertising, electric advertising, business
advertising.
Washing, cleaning, polishing automobiles.
Other business service occupations.
(70)
(71)
advertising, commercial
Sec. 17-177. Contractors and contracting.
Every person conducting or engaging in any of the following contracting occupations, businesses
or trades in the town shall pay an annual license tax of $0.10 per $100 of gross receipts in such business
trade or occupation for the preceding calendar year:
(1)
(2)
4C4.1
f_6.l
(10)
(11)
(12)
(1.3)
(14)
(15)
(1.6)
(17)
(18)
(19)
Air conditioning.
Brick contracting, stone and other masonry.
Building.
Carpenters.
Cement.
Dredging, sand and gravel.
Electrical.
Floor scraping or finishing.
Foundations.
Paint and paper decorating.
Plastering.
Plumbing, heating, steam fitting or gas fitting.
Road, street,bridge, sidewalk or curb and gutter.
Roofing.
Sewer drilling and well digging.
Structural metal.
Tile, glass, flooring and floor covering.
Wrecking, moving or excavating.
Other contractors and contracting.
Sec. 17-178. Heat, light, power and gas companies.
All persons furnishing heat, light, power and gas for domestic, commercial and industrial
consumption in the town shall pay for the privilege an annual license tax equal to $0.50 per $100 of the
gross receipts of such business derived from within the town during the preceding calendar or fiscal year.
Sec. 17-179. Hotels, motels, motor lodges, auto courts, tourist courts, lodging houses, rooming
houses and boarding houses.
Every person operating a hotel, motel, motor lodge, auto court, tourist court, lodging house,
rooming house and boarding house, renting in excess of two bedrooms, shall pay an annual license tax
of $0.23 tbr each $100.00 of gross receipts of the preceding calendar year.
Sec. 17-181}. Merchants placing vending machines.
,.(3..) Every person engaged in tile business of selling goods, wares and merchandise
through the usc of coin-operated vending machines in the town, shall be classified as a retail merchant
on that phase or part of the business done through such machines, and shall pay an annual license tax
for tile privilege of doing business in this town of $0.10 per $100 of gross receipts.
1~1 The term, "engaged in the business of selling goods, wares and merchandise
through the use of coin-operated vending machines," as used in this section, shall be construed to include
the use of such machines by a soft drink manufacturer or bottler and a manufacturer or packager of nuts,
candy and sandwiches who leases, rents or otherwise furnishes vending machines to his customers for
their use in selling at retail soft drinks or packaged nuts, candy or sandwiches, as well as a soft drink
manufacturer or bottler or a manufacturer or packager of nuts, candy and
sandwiches who himself sells his products at retail through the use of such machines.
-(5-) Every soft drink manufacturer or bottler and manufacturer or packager of nuts,
candy and sandwiches quali~ing under this section as a merchant placing vending machines shall report,
at retail selling prices, all sales made through such vending machines, and shall pay the tax thereon, undcr
this article, accordingly. A soft drink manufacturer or bottler and a manufacturer or packager of nuts,
candy and sandwiches qualitMng under this section shall be deemed to have qualified as to all vendin~
machines placed and in any way serviced by him, whether the sales at retail through the use of such
machines are made by the manufacturer, packager or bottler himself or by his customers.
CO 12/11/96 - 15-
(d) Regularly licensed retail merchants paying a retail merchant's license tax on their
sales at retail shall not be required to have any separate vending machine license on such coin-operated
machines which are located on the premises of their place of business.
Sec. 17-181. Money lenders.
~ Every person who operates under the applicable laws and regulations and
conducts or engages in any of the following money lending occupations, businesses or trades, shall pay
an annual license tax of $0.16 per $100.00 of ~oss receipts of the preceding calendar year:
(lO)
A factor.
An industrial loan company.
A loan or mortgage broker.
A loan or mortgage company.
A money lender.
Buying installments receivable.
Chattel mortgage financing.
Consumer financing.
Financing accounts receivable.
Installment financing.
Inventory financing.
~.) This section shall not apply to a building and loan association or a savings and
loan association licensed under §17-175.
Sec. 17-182. Peddlers and itinerant vendors.
Every person conducting, operating or engaging in the business of itinerant merchant or peddler
shall pay an annual license tax of $250.00. An "itinerant vendor" is defined as a person, firm or
corporation who engages in any temporary or transient business, either within the town or passing
through town, who tbr the purpose of carrying on such business shall hire, lease, use or occupy any
building or structure or any street, alley or other public place within the town for a period of less than
one year.
A "peddle:". :q defined as any person who shall carry from place to place any goods, wares or
merchandise and · :,~r to sell or barter the same, or actually sell or barter the same.
Sec. 17-183. Personal service occupations.
Every person conducting, operating or engaging in any of the tbllowing businesses, trades or
occupations in the town shall pay an annual license tax of $0.20 per $100 of gross receipts in such
business, trade or occupation tbr the preceding calendar year:
a.(3..) The business of operating:
(10)
Barber shops.
Beauty parlors.
Cemeteries (except non-profit).
Chartered clubs.
Convalescent homes (except non-profit corporations).
Hair dressing establishments.
Information bureaus, booths.
Nursing homes (except non-profit corporations).
Private hospitals (except non-profit corporations).
Turkish, roman or other like bath or bath parlor.
The business off
Addressing letters or envelopes.
Auctionccring.
Babysitting a~d child-care service.
Bottle exchange.
Cleaning windows, shades, chimneys, furnaces.
Clinical laboratory.
Common criers.
Correspondent establishment or bureau.
Dance, music, ceramic, art, sewing instruction or tutoring.
CO 12/11/96 - 16-
(10) Day nursery (other than foster homes).
(11) Dental laboratory.
(12) Exterminating rats, vermin, termites, etc.
(13) Fumigating or disinfecting.
(14) Funeral directors, services.
(15) Furnishing ambulance service.
(16) Furnishing clean diapers.
(17) Furnishing house-cleaning services.
(18) Furnishing ianitor service.
(19) Furnishing labor service.
(20) Furnishing messenger service, except telephone or telegraph messenger
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
(42)
(43)
(44)
service.
Furnishing statistical service.
Interior decorating.
Interior decorating service and/or consultant.
Kennels, dog and cat.
Lawn development and maintenance.
Nurses registry.
Operating reducing salons, health clubs.
Operating scalp treating establishment.
Photographer.
Physicians registry.
Piano tuning.
Picture framing, gilding.
Press clipping service.
Private school (other than religious, non-profit).
Renting any kind of tangible personal property.
Renting or furnishing automatic washing.
Sale of money orders.
Secretarial service.
Small animal grooming.
Taxidermists.
Telephone answering service.
Vehicle title service.
Wake-up service.
Other personal service occupations.
Sec. 17-184. Professional, specialized occupations and businesses.
Every person conducting or engaging in any of the following professional, specialized occupations
and businesses in the town shall pay an annual license tax of $0.20 per $100 of gross receipts in such
occupation lbr the preceding calendar year:
LD Anatomists.
~ Archeologists.
3_~ Architects.
~ Attorneys-at-law.
(5) Biologists.
(6) Botanists.
(7) Certified public accountants.
(8) Chemists.
~ Dentists.
(10) Economists.
(11) Engineers.
(12) Geologists.
(13) Historians.
(14) Land surveyors.
(15) Mathematicians.
(16) Metallurgists.
(17) Meteorologists.
(18) Morticians.
(19) Physicists.
(20) Surgeons.
(2l) Veterinarians.
(22) Practitioners of the healing arts (the arts and sciences dealing with the
prevention, diagnosis, treatment and cure of alleviation of human
CO 12/11/96 -17-
(23)
physical or mental ailments, conditions, diseases, pain or infirmities),
including pharmacists and occupational and physical therapists;
chiropractors; dieticians; and such occupations as listed herein, and no
others.
Zoologists.
Sec. 17-185. Professional corporations.
Any person conducting or engaging in a professional specialized business and calling itself a
professional corporation according to the Code of Virginia, §13.1-543, shall pay a license tax for each
stockholder as a professional in such corporation, or on the gross receipts of the entire professional
corporation, as provided in §17-184.
Sec. 17-186. Repair service occupations.
Every person conducting, operating or engaging in any of the following businesses, trades or
occupations in the town shall pay an annual license tax of $0.15 per $100 of gross receipts in such
business, trade or occupation for the preceding calendar year:
(10)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(2O)
(21)
f22)
(23)
(24)
(25)
(26)
(27)
(28)
Airplane repair.
Auto repair, engine repairs of any type.
Bicycle repair.
Business and office machine repair.
Clothes, hats, carpets or rugs, repair of.
Dress making, slip covers, drapery and/or curtain making.
Furniture, upholstery, repair of.
Gunsmith, gun repairing.
Industrial, commercial machinery.
Lawnmowers.
Locksmith and lock repairing.
Machine shop, boiler shop.
Mattresses, repair of.
Paint shop, other than contractor.
Radio, television, refrigerators, electrical appliances, home appliances,
repair of.
Reweaving.
Road machinery, farm machinery, repair of.
Saw, tools, repair of.
Scales, repair of.
Shades, repair of.
Shoes, repair of.
Tire, repair of.
Toys, repair of.
Typewriters, repair of.
Umbrellas, harness, leather goods, repair of.
Watches, clocks, repair of.
Welding shop.
Other repair service occupations.
Sec. 17-187. Retail merchants.
Every person conducting, operating or engaging, as a retail merchant, in any of the following
businesses, trades or occupations in the municipality shall pay an annual license tax of $0.10 per $100 of
gross receipts in such business, trade or occupation for the preceding calendar year:
.03
(it)
(12)
Aircraft or aircraft parts.
Antiques.
Automobile, accessory, tire, battery.
Auto sales, motor vehicle dealers.
Bakeries, caterers.
Reserved.
Bicycles.
Boats, motors.
Books, stationery.
Building materials.
Candy, nut store.
Cigar, tobacco stands, newsstands.
CO12/11/96 -18-
(13)
04)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(st)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
(66)
(67)
(68)
(69)
(7o)
Cleaning equipment, supplies.
Clothing, any and all.
Confectionery.
Custom tailor.
Dairy products.
Delicatessen.
Department stores.
Drapery, custom upholstery.
Drug stores.
Dry goods stores.
E~s, ooultry.
Export and import firms.
Farm equipment.
Filling stations.
Fish, seafood market.
Floor covering.
Florists.
Fruit stores, vegetable markets.
Fuel.
Furniture.
Furriers.
Garden supplies.
General stores.
Gift, novelty, souvenir.
Grocery.
Hardware.
Heating, plumbing, electrical equipment.
Hog, grain, feed, seed.
Hosiery.
Ice.
Reserved.
Jewelry.
Livestock dealer.
Luggage.
Lumber goods.
Machinery and equipment.
Meat market.
Men's and boy's clothing.
Millinery~.
Motorcycles.
Musical instruments.
Office, store, appliance supply.
Optical.
Paint, glass, wallpaper
Pawnbrokers.
Reserved.
Photographic, supply, equipment.
Radio or household appliances.
Restaurants.
Scientific, medical supplies.
Secondhand stores, other than junk.
Shoes.
Soda fountain.
Sporting goods.
Used cars.
Variety stores.
Workmen's clothing.
Other retail stores and retail merchants.
Sec. 17-188. Telephone companies.
All persons engaged in the business of providing telephonic communications in the municipality
shall pay for the privileo~e an annual license tax equal to $0.50 per $100 of the gross receipts during the
prccedine year from local ~clephone exchange service, including flat rate service and message rate service.
Sec. 17-189. Wholesale merchants.
C012/11/96 -19-
Excepting those who pay a merchants' capital tax, the proceeds of which are received by the town,
every person conducting, operating or engaging, as a wholesale merchant, in any of the followin~
businesses, trades or occupations shall pay an annual license tax equal to $0.075 per $100 of the gross
receipts in such business, trade or occupation for the preceding calendar year:
.(2.) Automotive.
~.~ Chemicals.
3f~ Clothing, furnishings.
~ Coal, coke.
5.~ Commission merchants (who take title, others classed as brokers).
~ Drugs.
7~ Dry goods.
~ Electrical, plumbing goods.
~ Farm products or supplies.
(10) Furniture and house furnishings.
(11) Groceries and foods.
(12) Hardware.
(13) Jewelry.
(14) Lumber, paint and construction materials.
(15) Machinery, equipment and supplies.
(16) Metals and metalwork.
(17) Paper and paper products.
(18) Petroleum and petroleum products.
(19) Sandwiches.
(20) Seafood.
(21) Soil drinks.
(22) Sporting goods.
(23) Tobacco and tobacco products, except leaf tobacco.
(24) Waste materials.
(25) Other wholesale merchants.
Sec. 17-190. Massage therapy locations.
Any person conducting, operating or engaging in business as a massage technician at a massage
therapy location, as defined in §11-62 of the Town Code, shall pay an annual license tax of $0.20 per
$100 of gross receipts, per location.
Sec. 17-191. Cable television companies.
Every person engaged in the business of providing cable television service within the town shall
pay an annual flat rate license tax of $25.00.
Sec. 17-192. Procedure tbr amending article.
The Council may, from time to time, after public hearing thereon, amend any section, paragraph,
phrase or other part of this article or may add any specific type of business to the types shown in thc
various classifications in this article, or may transfer a specific type of business/'rom one classification
to another.
Sec. 17-193. Responsibility for enforcement of article.
The Director of Finance shall be responsible tbr tile enforcement of tile provisions of this article.
Sec. 17-194. Violations of article.
Any person or business tbund guilty of violating any provision of this article, or any written order
of the town, in pursuance thereof, shall be deemed guilty of a Class I misdemeanor. Each day upon
which a violation of tile provisions of this ordinance shall occur shall be deemed a separate and
additional violation tbr the purposes of this article.
Sec. 17-195. General requirements.
It shall be unlawful and constitute a misdemeanor for any person to conduct a business,
or to engage in a profession, trade or occupation within the municipality, without first procurino~ a license
as required under the provisions of this article.
Every license granted under this article shall be the same as defined in Titte 58.1 of thc
CO 12/11/96 -20-
Code of Virginia, as tar as applicable. Such licenses shall confer the same privileges and shall be subject
to the same conditions and limitations as provided in such title, as applicable to similar licenses in the
state.
Sec. 17-196. Calculation of gross receipts.
The calculation of gross receipts, for the purposes of this article, shall be on either a cash or
accrual basis, determined by the accounting system of the taxpayer.
Sec. 17-197. Estimate of gross receipts for beginners.
(a) Every person beginning a business, profession, trade or occupation, which is subject to
a license tax based in whole or in part on gross receipts shall estimate the amount of gross receipts that
will be received from the date of the beginning of the business through the end of the current calendar
year (December 31st).
(b) Whenever a license tax is computed on the estimated Kross receipts any erroneous
estimate shall be subject to correction; and the Director of Finance shall assess such person after the end
of that license year with any additional license tax determined to be due. Also, he shall, at the same
time, correct the estimate for the then current year until a full year of operation shall have been
completed. In case of an overestimation, the taxpayer shall be entitled to a refund of the amount of tax
in excess of his assessed liability. The refund shall be computed according to the formula set forth in
§17-163.
Sec. 17-198. Responsibility for obtaining license, assessment of tax and penalty in the event
of intentional or fraudulent evasion.
Each business, profession, trade or occupation required by the provisions of this article
to purchase a license tbr the privilege of doing business within the town shall be responsible for obtaining
such license. Failure of such business, profession, trade or occupation to purchase the required license
can be considered as prima facie evidence of an intent to evade the payment of the license taxes imposed
by this article.
If the Director of Finance shall ascertain that any person has fraudulently or intentionally
evaded the payment of the proper license taxes, or failed or refused to obtain the proper license, as
required by the provisions of this article, for the current license tax year or any one or more of the three
(3) immediately past license tax years tbr license tax years prior to January
1, 1997, and beginning January 1, 1997, and later for any of the six (6) immediately past license tax years
for any one or more of the six (6) immediately past license tax years, he shall assess such license taxes,
with interest computed at the rate of ten percent per annum from the date on which such license tax first
became due, for tile current license tax year and each of the three immediately past license tax years for
which such tax and interest are assessable, together with an additional penalty of fifty percent on such
unpaid license tax for the license tax years prior to January 1, 1997, and beginning January 1, 1997, and
later for the current license tax year and each of the six immediately past license tax years for which such
tax and interest are assessable, together with an additional penalty of fifty percent on such unpaid license
tax.
Sec. 17-199. Assessment of tax in cases of nonfraudulent failure to pay tax.
If the Director of Finance ascertains that any person has not been assessed a license tax
applicable under this article for the current license tax year, or any one or more of the three (3)
immediately past license tax years for license tax years prior to January 1, 1997, and beginning
January 1, 1997, and later tbr any one or more of the six (6) immediately past license tax years, and
the absence of such assessment is not due to the fraudulent or intentional intent to evade the taxes on
the part of such person, it shall be the duty of the Director to assess such person with tile proper license
tax, without penalty, tbr any of the three (3) immediately preceding license tax years omitted prior to
January 1, 1997, or six (6) immediately preceding license tax years omitted for the years beginning
January 1, 1997, and later. He shall assess such proper license tax for the current license tax year and
add thereto the penalties set forth in this article.
Sec. 17-200. Proration of tax.
Every fiat-rate license, except as otherwise specifically provided,for the unexpired portion of a
license tax year shall be charged on a pro rata basis from the first day of the month in which the license
is issued. In no case shall proration reduce the cost of the license below the minimum tax as prescribed
by this article.
Sec. 17-201. Computation of tax.
CO 12/11/96 -21-
The Director of Finance shall compute the amount of the license tax to be paid by each applicant
for a license under this article.
Sec. 17-202. Assessment of additional tax.
Whenever the Director of Finance shall ascertain that any person shall be assessed with any
additional license tax pursuant to the provisions of this article, it shall be his duty to assess such
person, in writing, by registered or certified mail, return receipt requested, with such additional license
tax as may be due. If such additional assessment shall be paid within 30 days from the date such person
shall have received notice of the additional assessment, no penalty shall accrue. If such additional
assessment shall not be paid within such 30 days, interest at the rate of ten percent per annum shall
accrue thereon, from the date of the additional assessment until the time of payment.
Sec. 17-203. Discharge of tax liability of corporate officers, partners and employees.
When a business, trade or occupation taxed under this article is conducted by a corporation or
partnership, excepting therefrom a professional corporation as defined in the Code of Virginia, the
license tax shall be imposed upon the gross receipts of the corporation or partnership and paid by it.
When so paid, and also when paid by an individual employing persons who otherwise would be required
to obtain a license, it shall be deemed to discharge the license tax liability of the officers or partners of
such corporation or partnership and of such persons employed who otherwise would be liable for such
tax, insofar as tile licensed business is concerned.
Sec. 17-204. Issuance generally.
After full payment of the license tax imposed by this article has been received by tile Director
of Finance, and there has been successful fulfillment of all other requirements provided in this article,
the license shall be issued.
Sec. 17-205. Deposit prerequisite to licensing of itinerant amusement.
Any person applying for any itinerant amusement license under this article shall, in addition to
thc regular license application requirements, be required to deposit the sum of three hundred ($300.00)
with the Director of Finance be/ore the license is issued.
Sec. 17-206. Compliance with zoning regulations, prerequisite to issuance; noncompliance as
grounds tbr revocation.
Tile Director of Finance shall not issue a license tbr conducting any business, profession, trade
or occupation at a location where the conduct of such business, profession, trade or occupation is
prohibited by the zoning regulations of the town. All such licenses shall be subject to verification to
ascertain compliance with the zoning regulations. Failure to comply shall be just cause for immediate
revocation by the Director of Finance.
Sec. 17-207. License to be personal privilege; suspension.
Every license issued under this article shall be deemed to confer a personal privilege to transact,
carry on or conduct the business, profession, trade or occupation in the town, and such privilege shall
not bc exercised except by the person licensed. If it is determined that such individual to whom the
license has been issued shall have transferred such license, except as hereinafter authorized, or if the
Director of Finance has cause to believe that such person is otherwise abusing the privilege for which the
license was issued, thc Dircctor may suspend such license. Such suspension shall remain in effect until
the causes are removed. The Director shall report any such suspension to the Council at its next regular
business meeting after tile effective date of the suspension.
Sec. 17-208. Display or carrying of license.
.(32 The license tbrm or sign issued to show payment of the license taxes imposed by any
section of this article shall be displayed in a conspicuous place at tile regular place of business of the
licensee and shall be produced by the licensee on the request of any authorized enforcement officer of
thc town.
.(~ Any licensee who maintains no regular place of business shall carry, on or about his
person, the license tbrm or sign issued to show payment of the license tax, which license form shall be
produced by the licensee on request of any authorized enforcement officer of the town.
license measured by volume of business shall be required to be displayed publicly.
CO 12/11/96 -22-
Sec. 1%209. Transfer of license.
Licenses may not be transferred from one person or entity to another. Licenses may be
transferred from one location to another; provided, that no such transfer shall be valid unless and
until notice in writing is provided to the Director, which notice shall contain the name, trade name, if
any, and the proposed new location, if any, as well as the time of the proposed transfer. The
Director may approve the transfer upon being satisfied of the good faith thereof. Failure to notify the
Director of Finance of the transfer of the license within thirty (30) days of such transfer shall invalidate
such license.
Sec. 17-210. Severability.
If any section, phase, or part of thi. s article should for any reason be held invalid by a court of
competent jurisdiction, such decision shall not affect the remainder of the article, and every remaining
section, clause, phase or part thereof shall continue in full force and effect.
Sec. 17-211. Payment of delinquent taxes as prerequisite to issuance of license.
In accordance with §58.1-3700 of the Code of Virginia, as amended, the Director shall not grant
any license to any person until such person shall have paid and, when required by the Director, produced
satisfactory evidence of payment of all delinquent business license, personal property, meals and transient
occupan~ taxes which that person owes to the town.
SECTION II. This ordinance shall be effective January 1, 1997.
VOTE:
Aye:
Nay:
Councilmembers Buttery, Emswiller, Trocino, Umstattd, B.J. Webb, Wm. Webb and Mayor Clem
None
11. (b), (c), (d), (e), (f), (g), (j)
MOTION
On motion of Mr. Webb, seconded by Mr. Trocino, the following resolutions were proposed as consent
items and unanimously adopted.
96-264 - RESOLUTION - AUTHORIZING A NOTICE OF A PUBLIC HEARING FOR REVISING
THE IDA LEE PARK MASTER PLAN
RESOLVED, by the Council of the Town of Leesburg in Virginia, as follows:
A Notice of Public Hearing to revise the Ida Lee Park Master Plan is hereby authorized.
Notification shall be published in Leesburg Today on January 1 and January 8, 1997 for a public hearing
on Tuesday, January 14, 1997, at 7:30 p.m., in the Council Chambers of the Government Center at 25
West Market Street, Leesburg, Virginia 20175.
96-265 - RESOLUTION - AUTHORIZING A TIME EXTENSION FOR INSTALLATION OF
PUBLIC IMPROVEMENTS AND APPROVING A PERFORMANCE GUARANTEE FOR
LINDEN HILL PHASE II
WHEREAS, Linhab Development Company, the developer of Linden Hill Phase II, has not
completed all the required public improvements in accordance with the approved construction drawings
and town standards within the two year period agreed to in the contract for public improvements and
previously approved time extension; and
WHEREAS, Owens and Dove, Inc. is a party to the contract tbr installation of public
improvements and is also listed as a principal in the corporate surety bond from Fidelity and Deposit
Company of Maryland: and
WHEREAS, Owens and Dove, Inc. has agreed to finish the project in order to avoid a claim
against the performance guarantee; and
WHEREAS, a time extension to December 12, 1996 was approved by Resolution #96-243
adopted on November 12, 1996 in order to resolve outstanding issues associated with the remai~ning
punchlist items; and
CO12/11/96 -23-
WHEREAS, Owens and Dove has requested a time extension to May 15, 1997 for completion
of the bonded public improvements in accordance with the work schedule dated November 21, 1996; and
WHEREAS, a corporate surety bond in the amount of $58,985.71 from the Fidelity and Deposit
Company of Maryland was provided by the developer to guarantee the installation of public
improvements in Linden Hill Phase II; and
WHEREAS, the Director of Engineering and Public Works has approved the amount of
$58,985.71 to guarantee installation of the remaining public improvements for Linden Hill Phase II.
THEREFORE, RESOLVED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. A time extension to May 15, 1997 for the installation of public improvements is
hereby approved for Linden Hill Phase II.
SECTION II. The corporate surety bond from the Fidelity and Deposit Company of Maryland
in the amount of $58,985.71 is approved to guarantee the installation of public improvements for Linden
Hill Phase II.
96-266 RESOLUTION - ACCEPTING PUBLIC IMPROVEMENTS, RELEASING THE
PERFORMANCE GUARANTEE AND APPROVING A MAINTENANCE GUARANTEE
FOR PUBLIC IMPROVEMENTS AT STONEGATE PHASE ! SECTION 2
WHEREAS, Trafalgar House, the developer of Stonegate Phase 1 Section 2, has completed the
public improvements in accordance with approved plans and town standards, and these have been
inspected and approved.
THEREFORE, RESOLVED by tile Council of the Town of Leesburg in Virginia as follows:
SECTION I. The corporate surety bond from the American Home Assurance Company in tile
amount of $164,375.98 is released, a new security in a form approved by the town attorney tbr a
maintenance guarantee in the amount of $41,094.00 is approved, and shall be in effect for a period of
one year from this date.
SECTION II. This release is contingent upon delivery of a properly executed instrument
conveying unto the town all such improvements and easements free of any liens or charges.
96-267 RESOLUTION ACCEPTING PUBLIC IMPROVEMENTS, RELEASING THE
PERFORMANCE GUARANTEE AND APPROVING A MAINTENANCE GUARANTEE
FOR PUBLIC IMPROVEMENTS AT STONEGATE PHASE 1 SECTION 4
WHEREAS, Trafalgar House, the developer of Stonegate Phase i Section 4, has completed the
public improvements in accordance with approved plans and town standards, and these have been
inspcctcd and approved.
THEREFORE, RESOLVED by the Council of tile Town of Leesburg in Virginia as follows:
SECTION I. The corporate surety bond from the American Home Assurance Company in tile
amount of $336,000.00 is released, a new security in a form approved by the town attorney tbr a
maintenance guarantee in the amount of $16,800.00 is approved, and shall be in effect tbr a period of
one year from this date.
SECTION ~. This release is contingent upon delivery of a properly executed instrument
conveying unto the town all such improvements and easements tree of any liens or charges.
96-268 RESOLUTION - AUTHORIZING AN AGREEMENT AND APPROVING A
PERFORMANCE GUARANTEE AND A WATER EXTENSION PERMIT FOR
MEMORIAL DRIVE SUBDIVISION
RESOLVED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. The manager shall execute the contract for public improvements tbr the
improvements shown on the plans approved by the Director of Engineering and Public Works tbr the
Memorial Drive Subdivision.
SECTION I1. The extension of municipal water for the Memorial Drive Subdivision is approved
accordance with Section 19-18 of the Town Code.
CO 12/11/96 -24-
SECTION III. The corporate surety bond in a form approved by the town attorney from the
American Motorist Insurance Company in the amount of $129,705.45 is approved as security to guarantee
installation of the public improvements shown on plans approved by the Director of Engineering and
Public Works for the Memorial Drive Subdivision.
96-269 RESOLUTION AUTHORIZING AN AGREEMENT AND APPROVING A
PERFORMANCE GUARANTEE AND SEWER EXTENSION PERMIT FOR LEELAND
HEIGHTS
RESOLVED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. The manager shall execute the contract for public improvements for the
improvements shown on the plans approved by the Director of Engineering and Public Works for
Leeland Heights.
SECTION II. The extension of municipal sewer for Leeland Heights is approved in accordance
with Section 15-9 of the Town Code.
SECTION III. The irrevocable bank letter of credit in a form approved by the town attorney
from The Middleburg Bank in the amount of $54,500.00 is approved as security to guarantee installation
of the public improvements shown on plans approved by the Director of Engineering and Public Works
for Leeland Heights.
9~-270 - RESOLUTION - AUTHORIZING A NOTICE OF PUBLIC HEARING FOR ISTEA
ENHANCEMENT GRANT PROJECTS
RESOLVED, by the Council of the Town of Leesburg in Virginia as follows:
A notice of public hearing to consider ISTEA Enhancement Grant applications for the Bali's
Bluff Regional Park Expansion, the Ida Lee Park Trail and the Stabilization of the George C. Marshall
Home (Dodona Manor) Project is hereby authorized. Notification shall be published in Leesburg Today
on January 1 and January 8 for a public hearing on Tuesday, January 14, 1997, at 7:30 p.m. in Council
Chambers, 25 West Market Street, Leesburg, Virginia.
96-271 - RESOLUTION- ENDORSING LOU DOUN COUNTY'S PROPOSEDPROJECT FAIRNESS
AND ENCOU RAGINGNEGOTIATIONS FOR AN AGREEMENT BETWEEN THE TOWN
AND COUNTY
WHEREAS, on July 17, 1996, the Loudoun County Board of Supervisors amended the county's
codified ordinances to allow the implementation of "Project Fairness", a program proposed by County
Treasurer, Roger Zurn, to enforce personal property tax collection more aggressively, and
WHEREAS, tile program more efficiently identifies violators of the County Motor Vehicle
License Tax Ordinance by the dedicated use of additional Sheriff's personnel and additional clerical
personnel: and
WHEREAS, at the December 3, 1996, Finance Committee, Mr. Zurn offered to conduct the
program in Leesburg to ensure greater compliance with town personal property tax and town decal
programs; and
WHEREAS, town staff has concluded that appropriate county legal authorization exists to allow
the Treasurer to conduct the program within town limits; and
WHEREAS, tile deputy town attorney recommends an agreement between the county and town
to ensure an appropriatc exchange of intbrmation to require that purchasers of county and town decals
have nc) delinquent county and town personal property taxes.
THEREFORE, RESOLVED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. The Loudoun County Treasurer's Project Fairness program to increase compliance
with town and county personal property tax laws is hereby endorsed.
SECTION II. The town manager is hereby directed to initiate negotiations for an agreement
between the town and county to exchange information to ensure decals are not sold to delinquent
taxpayers.
VOTE:
COl2/11/96 -25-
Aye: Councilmembers Buttery, Emswiller, Trocino, Umstattd, B.J. Webb, Wm. Webb and Mayor Clem
Nay: None
Abstain: Councilmember Trocino from Resolution No. 96-266 and 96-267 and B.J. Webb from 11. (g)
10. (h)
MOTION:
On motion of, and seconded, the following resolution was proposed and adopted.
96-272 - RESOLUTION AUTHORIZING AN AGREEMENT AND APPROVING A
PERFORMANCE GUARANTEE AND A SEWER EXTENSION PERMIT FOR WOODLEA
HILLS
WHEREAS, final construction drawings for the extension of sanitary sewer into the Woodlea
Hills subdivision in Loudoun County have been approved by the Director of Engineering and Public
Works;
WHEREAS, the final plat, which establishes the road rights-of-way and utility easements, is
under thc jurisdiction of Loudoun County; and
WHEREAS, tile final subdivision plat approved by Loudoun County must be consistent with the
sanitary sewer construction drawings approved by the town; and
WHEREAS, inconsistency between the final plat and final construction drawings may cause
technical and legal programs for the town.
RESOLVED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. The manager shall execute the contract for public improvements with a provision
added to the contract that states that the final subdivision plat approved by Loudoun County must be
consistent with the water and sewer construction drawings approved by the town for the improvements
shown on thc plans approved by the Director of Engineering and Public Works for Woodlea Hills.
SECTION II. The extension of municipal sewer tbr Woodlea Hills is approved in accordance
with Section 15-9 of the Town Code.
SECTION 111. Thc irrcw~cable bank letter of credit in a tbrm approved by the town attorney
from Virginia First Savings Bank in thc amount of $I27,81_4.50 is approved as security to guarantee
installation or' thc public improvements shown on plans approved by the Director of Engineering and
Public Works for Woodlea }Iills.
SECTION IV. if thc final subdivision plat approved by Loudoun County is not consistent with
thc sanitary sewer construction drawings approved by the town, then the approval tbr the extension of
sanitary sewer, and tile contact tbr installation of public improvements shall be null and void.
VOTE:
Aye:
Nay:
Councilmembers Buttery, Emswiller, Trocino, B.J. Webb, Wm. Webb and Mayor Clem
Councilmember Umstattd
MOTION:
On motion of, and duly seconded, the meeting was adjourned at 11:15 p.m.
Clerk ot Council
E. Clem, Mayor
CO 12/11/96 -26-