HomeMy Public PortalAbout2001_09_25_O18The Town of
l .eesburg,
PRESENTED
September 25, 2001
ORDINANCE NO. 2001'0- ! 8
ADOPTED September 25, 2001
AN ORDINANCE:
AMENDING CHAPTER 17, ARTICLE VIII, SECTIONS 17-163(c)
AND 17-197(b) OF THE TOWN CODE TO CHANGE THE DUE
DATE AND CALCULATION METHOD FOR BUSINESS,
PROFESSIONAL AND OCCUPATIONAL LICENSES
WHEREAS, Sections 17-163(c) and 17-197(b) of the Town Code set forth the
requirements for payment due date and application processing for new businesses; and
WHEREAS, to provide consistency with surrounding jurisdictions and clarification of
administrative requirements the Finance Director recommends that these sections of the Town
Code be amended.
THEREFORE, ORDAINED by the Council of the Town of Leesburg that Chapter 17,
Article VIII of the Town Code of the Town of Leesburg be amended as follows:
SECTION I. Section 17-163. License requirement. Amended to read as follows:
(c) 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 gross receipts of the business, the tax shall be
paid on or before Ap~! !? March 1st of each year.
SECTION II. Section 17-197. Estimate of gross receipts for beginners. Amended to
read as follows.
(b) Whenever a license tax is computed on the estimated gross 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
.............. v.~,8 case o an overes ma on, e
taxpayer shall be entitled to a refund of the mount of t~ in excess of his assessed
liability. The refund shall be computed accor~ng to the fo~ula set foffh in section 17-
163.
SECTION III. All prior ordinances in conflict herewith are repealed.
SECTION IV. This ordinance shall be effective upon passage.
ORDINANCE:
-2-
AMENDING CHAPTER 17, ARTICLE VIII, SECTIONS 17-163(c) and 17-
197(b) OF THE TOWN CODE TO CHANGE THE DUE DATE AND
CALCULATION METHOD FOR BUSINESS, PROFESSINAL AND
OCCUPATIONAL LICENSES
PASSED this 25th day of September 2001.
ATTEST:
B.J. X~/ebb, Mayor
Tow?of Leesburg
of Council
O:wsdeposi~