HomeMy Public PortalAbout2020_04_14_R058 Extending Due Day Payment Personal Property Taxes and Business Professional and Occupational License Taxes for Good Cause - COVID-19The Town of
Leesburg,
Virginia PRESENTED: April 14, 2020
RESOLUTION NO. 2020-058 ADOPTED: April 14, 2020
ARESOLUTION: EXTENDING THE DUE DATE FOR PAYMENT OF PERSONAL
PROPERTY TAXES AND BUSINESS, PROFESSIONAL AND
OCCUPATIONAL LICENSE (BPOL) TAXES FOR GOOD CAUSE IN
RESPONSE TO THE COVID-19 EMERGENCY
WHEREAS, on January 31, 2020, the U.S. Secretary of Health and Human Services
declared a public health emergency in response to the spread of novel coronavirus, or COVID-19
(the "virus"); and
WHEREAS, on March 12, 2020, the Governor of the Commonwealth of Virginia declared
a state of emergency in the Commonwealth of Virginia in response to the spread of the virus; and
WHEREAS, on March 13, 2020, the President of the United States declared a national
emergency, beginning March 1, 2020, in response to the spread of the virus; and
WHEREAS, on March 17, 2020, the Board of Supervisors of Loudoun County declared a
local state of emergency in Loudoun County (the "County") due to the outbreak of the virus in the
County and the resulting danger to the public's health, safety, and welfare due to the transmission
and contraction of the virus and, pursuant to Virginia Code§ 58.1-3916, extended the deadline to
pay the first installment of 2020 County personal property taxes to June 5, 2020, instead of May
5,2020;and
WHEREAS, personal property taxes for the Town are billed and collected by the County
on behalf of the Town; and
WHEREAS, on March 18, 2020, the Town Council of the Town of Leesburg consented to
a declaration of a local emergency by the Town Manager finding that emergency measures are
necessary to mitigate the ongoing emergency and disaster that is occurring in the Town and to
protect the health, safety, and welfare of the Members of the public; and
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ARESOLUTION: EXTENDING THE DUE DATE FOR PAYMENT OF PERSONAL
PROPERTY TAXES AND BUSINESS, PROFESSIONAL AND
OCCUPATIONAL LICENSE (BPOL) TAXES FOR GOOD CAUSE IN
RESPONSE TO THE COVID-19 EMERGENCY
WHEREAS, the Governor of Virginia has issued a Temporary Stay at Home Order
(Executive Order No. 55) due to the virus, which Order requires Virginia residents to remain at
their place of residence unless traveling for narrowly defined purposes and to maintain social
distancing requirements; and
WHEREAS, public implementation of necessary emergency measures to combat the
spread of the virus has negatively impacted the national, state, and local economies, as documented
daily in the press; and
WHEREAS, the Council has received various reports from the office of the Town Manager
and from the Director of Economic Development indicating that local businesses have also
suffered a negative economic impact as a result of the virus; and
WHEREAS, the Council finds that good cause exists to extend the due date for the first
installment of the 2020 personal property taxes from May 5, 2020 to June 5, 2020, to conform with
the County billing schedule; and
WHEREAS, the Council finds that good cause exists to extend the time for payment of the
business, professional and occupational license tax imposed and governed by Town Code Chapter
20, Article IX, .and that a ninety (90) day extension is reasonable under the circumstances.
THEREFORE, BE IT RESOLVED, by the Council of the Town of Leesburg in Virginia
in accordance with §58.1-3916 of the Code of Virginia, as follows:
1. For 2020 personal property taxes only, the deadline to pay the first installment of
the 2020 personal property taxes shall be June 5, 2020, instead of May 5, 2020, as set forth in
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ARESOLUTION: EXTENDING THE DUE DATE FOR PAYMENT OF PERSONAL
PROPERTY TAXES AND BUSINESS, PROFESSIONAL AND
OCCUPATIONAL LICENSE (BPOL) TAXES FOR GOOD CAUSE IN
RESPONSE TO THE COVID-19 EMERGENCY
Town Code Secs. 20-24(b )(2), and 20-24(b )(3).
2. With respect to the 2020 tax year, for those taxpayers who file the application required
by Section 20-233(b) of the Leesburg Town Code by May 1, 2020: (i) the due date for payment
of the applicable business, professional and occupational license (BPOL) tax imposed and
governed by Town Code Chapter 20, Article IX shall be July 30, 2020; and (ii) July 30, 2020
shall be the payment due date for purposes of imposing and computing the late payment penalty
in accordance with Town Code Section 20-233(e) and interest in accordance with Town Code
Section 20-233(f).
PASSED this 14th day of April, 2020.
ATTEST:
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Clerk of Council 2.1
LF\LeesburgRMS\Town_Clerk\Resolutions\2020\0414 Extending Due Date Payment of Personal Property Taxes and Business Professional and
Occupational License Taxes for Good Cause in response to the COVID-19 Emergency