HomeMy Public PortalAbout2014_03_25_O007 Amending Chap 20 re Elimination of PPT Proration The Town of
Leesburg,
Virginia PRESENTED: March 25, 2014
ORDINANCE NO. 2014-0-007 ADOPTED: March 25, 2014
AN ORDINANCE: AMENDING CHAPTER 20 (LICENSES, TAXATION AND
MISCELLANEOUS REGULATIONS),ARTICLE II (TAXATION
GENERALLY), SECTION 20-24 (DUTY OF FINANCE DIRECTOR TO
COLLECT TAXES) CHANGING THE DUE DATE OF PERSONAL
PROPERTY TAXES AND CHAPTER 32 (TRAFFIC AND VEHICLES),
ARTICLE III (VEHICLE LICENSES), SECTION 32-85 (PRORATION
OF FEE)AND SECTION 34-87 (DURATION)
WHEREAS,the Code of Virginia of 1950, as amended, § Section 46.2-752(a) (Taxes and
license fees imposed by counties, cities, and towns; limitations on amounts; disposition of
revenues; requiring evidence of payment of personal property taxes and certain fines;prohibiting
display of licenses after expiration; failure to display valid local license required by other
localities; penalty) allows local governments to prorate personal property taxes and motor
vehicle license fees and the Town currently prorates both personal property taxes and motor
vehicle license fees and
WHEREAS, elimination of the proration of personal property taxes and motor vehicle
license fees will simplify payments for customers and enhance customer service as well as
reduce staff resources in that a supplemental billing or payment of refunds will no longer be
required for vehicles sited in the Town or leaving the Town prior to the assessment date and
WHEREAS,the Town Council held a public hearing to consider these amendments to the
Town Code.
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as
follows:
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AN ORDINANCE: AMENDING CHAPTER 20 (LICENSES, TAXATION AND
MISCELLANEOUS REGULATIONS), ARTICLE II (TAXATION
GENERALLY), SECTION 20-24 (DUTY OF FINANCE DIRECTOR TO
COLLECT TAXES)AND CHAPTER 32 (TRAFFIC AND VEHICLES),
ARTICLE III (VEHICLE LICENSES), SECTION 32-85 (PRORATION OF
FEE)AND SECTION 34-87 (DURATION)
SECTION I. Sec. 20-24(b)(2)
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 May 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.
Sec. 20-24(b)(3)
Motor vehicles and trailers. '- . - . . . :- pPayment of
taxes due and owing to the town for any motor vehicle or trailer : . _ . - .. :
before June 15 of a tax year shall be paid by, or on behalf of,persons owing such taxes by
Oster May 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. efe-fig
. .. .. - , . - - •, : . . •- .. ._ - - , . .. • , -- -- -
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AN ORDINANCE: AMENDING CHAPTER 20 (LICENSES, TAXATION AND
MISCELLANEOUS REGULATIONS),ARTICLE II (TAXATION
GENERALLY), SECTION 20-24 (DUTY OF FINANCE DIRECTOR TO
COLLECT TAXES)AND CHAPTER 32 (TRAFFIC AND VEHICLES),
ARTICLE III (VEHICLE LICENSES), SECTION 32-85 (PRORATION OF
FEE) AND SECTION 34-87 (DURATION)
the tax has beer pain
Section 32 85. Proration of fee.
Sec. 32-87. Duration
The license fee year under the terms of this article shall commence from Newmber-46 January 1
of each year through December 31• : - _ -- - - •. . The permanent decal
shall be valid as long as (1)the vehicle is normally garaged, stored or parked in the town and
owned by the licensee; and(2) all license fees and taxes accessed against the vehicle owner
pursuant to this article have been paid.
SECTION II. All prior ordinances in conflict herewith are hereby repealed.
SECTION III. This ordinance shall become effective July 1, 2014.
SECTION IV. If any provision of this ordinance is declared invalid,the decision shall
not affect the validity of the ordinance as a whole or any remaining provisions of the ordinance.
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AN ORDINANCE: AMENDING CHAPTER 20 (LICENSES, TAXATION AND
MISCELLANEOUS REGULATIONS), ARTICLE II (TAXATION
GENERALLY), SECTION 20-24 (DUTY OF FINANCE DIRECTOR TO
COLLECT TAXES)AND CHAPTER 32 (TRAFFIC AND VEHICLES),
ARTICLE III (VEHICLE LICENSES), SECTION 32-85 (PRORATION OF
FEE) AND SECTION 34-87 (DURATION)
PASSED this 25th day of March, 2014.
oh_ 110111-w,
Umstattd, Mayor
Town of Leesburg
ATT. .T:
1�' i�.��
Clerk of Counc)
P:\Ordinances\2014\0325 Elimination of Personal Property Tax Proration.doc