HomeMy Public PortalAbout2011_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