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2011_09_27_O019 Amending the Town CodeThe Town of Leesburg, Virginia ORDINANCE NO. 2011 -0 -019 ADOPTED: September 27, 2011 AN ORDINANCE: TO ADD AND AMEND TOWN CODE PART II, CHAPTER 7 (ARTS AND CULTURAL DISTRICT, CHAPTER 20 (LICENSES, TAXATION AND MISCELLANEOUS REGULATIONS AND CHAPTER 32 (TRAFFIC AND VEHICLES) The Council of the Town of Leesburg in Virginia hereby ordains: SECTION I. Chapter 7 (Arts and Cultural District) Section 7 -8 (BPOL tax rebate) All BPOL tax rebates are subject to adjustment by the Director of Finance based on actual gross receipts earned from qualified arts organization activities. Any additional BPOL tax assessed due to such adjustments, or due to revocation of the tax rebate, shall be subject to collection and delinquency provisions set out in chapter 20 of the Town Code. SECTION II. Chapter 20 (Licenses, Taxation and Miscellaneous Regulations) Article II. Taxation Generally Section 20 -24. Duty of Finance Director to collect taxes 1. The finance director Director of Finance shall collect all taxes and license taxes. 2. Payment of Tax PRESENTED: September 27, 2011 (a) Real estate. Payment of taxes due and owing to the town for real estate shall be paid by, or on behalf of, persons owing such taxes on a semiannual basis. One -half the amount due and owing shall be paid by June 5 of the tax year and one -half the amount due and owing shall be paid by the next following December 5. (b) Personal property and machinery and tools. Except for motor vehicles and trailers, payment of taxes due and owing to the town for personal property and machinery and tools shall be paid by, or on behalf of, persons owing such taxes by October 5 following the date on which there is to be filed by, or on behalf of, such person a tax return indicating the amount of such taxes due and owing on any such property. (c) Pro ration of tax on motor vehicles and trailers. Personal property tax shall be levied upon motor vehicles and trailers which have a situs within the town as of January 1 of any tax year. Personal property tax shall be levied upon motor vehicles and trailers which acquire a situs within the town after January 1 of any tax year for the remaining portion of the tax year. Payment of taxes for any motor vehicle or trailer for which a return is filed on or before June 15 of a tax year shall be paid by October 5 of the tax year. Payment of taxes for -2- AN ORDINANCE: TO ADD AND AMEND TOWN CODE PART II, CHAPTER 7 (ARTS AND CULTURAL DISTRICT, CHAPTER 20 (LICENSES, TAXATION AND MISCELLANEOUS REGULATIONS AND CHAPTER 32 (TRAFFIC AND VEHICLES) any motor vehicle or trailer for which a return if filed after June 15 of a tax year shall be paid by January 15 of the ensuing tax year. When any motor vehicle or trailer loses its situs in the town or changes ownership after January 1 of the tax year, any tax assessed on such vehicle shall be relieved, and any amount of the tax already paid shall be refunded, on a pro -rated basis for the remaining portion of the tax year. For the purposes of this section, pro- ration shall be determined on a monthly basis, with a period of one -half of a month or more counted as a full month and a period of less than one -half of a month not counted as a month. A motor vehicle or trailer is exempt from taxation under this section for any tax year or portion thereof during which it was assessed by another jurisdiction in the Commonwealth and on which the tax has been paid. 3. The Director of Finance of the Town of Leesburg and the treasurer of Loudoun County have entered into a Reciprocal Agreement for the collection of taxes (with the approval of their respective governing bodies), implementing the authority granted by Va. Code 58.1 -3910, as amended. Said agreement is hereby incorporated into the code by reference and will remain in effect until revoked by operation of law. (Ord. No. 91 -0 -21, 2, 6- 25 -91; Ord. No. 92 -0 -36, 1, 9- 22 -92; Ord. No. 2004 -0 -13, I, 12- 14 -04, Ord. No. 2011 -0 -032) SECTION III. Chapter 20 (Licenses, Taxation and Miscellaneous Regulations) Article X. Massage Division 2 Permit Section 20 -324 (Massage Therapist) No person shall give or offer or hold oneself out to offer as a massage therapist within the meaning of this article without first having obtained a massage therapist permit from the town manager. In order to receive a permit, the applicant must be currently certified as a massage therapist with the state board of nursing. Any business that engages in the practice of massage therapy must obtain a permit from the town manager, however, only those persons actually engaged in providing massage services are required to be certified by the state board of nursing. Any business that provides massage services without proper certifications will have their permit revoked. The fee for said permit shall be as established by the town council. P: \Ordinances\2011 \0927 Town Code Amendments 9- 27- 2011.docx SECTION IV: P: \Ordinances\2011 \0927 Town Code Amendments 9- 27- 2011.docx -3- AN ORDINANCE: TO ADD AND AMEND TOWN CODE PART II, CHAPTER 7 (ARTS AND CULTURAL DISTRICT, CHAPTER 20 (LICENSES, TAXATION AND MISCELLANEOUS REGULATIONS AND CHAPTER 32 (TRAFFIC AND VEHICLES) Chapter 32 (Traffic and Vehicles) Article V. Stopping, Standing and Parking Division 1. Generally Section 32 -143 (Parking commercial vehicles on residential streets prohibited) (a) No person shall park any commercial vehicle, for a period of time in excess of 4 hours except while loading or unloading or while involved in construction work or while performing services such as repair and/or installation of equipment, within or along any town street where the land abutting the street is classified as a residential district under the town's zoning ordinance. For purposes of this section, a commercial vehicle is any vehicle with a gross vehicle weight exceeding 10,000 pounds. (b) Every person convicted of a violation of this section shall be subject to a fine of $25.40.00 for each offense. SECTION V. All prior ordinances in conflict herewith are hereby repealed. SECTION VI. Severability. If a court of competent jurisdiction declares any provision of this ordinance invalid, the decision shall not affect the validity of the ordinance as a whole or any remaining provisions of the Leesburg Town Code. SECTION VII. This ordinance shall be effective upon its adoption. PASSED this 27 day of September, 2011. C. mstattd, ayor Town of Leesburg