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HomeMy Public PortalAbout2014_06_24_O021 Amending the TC re Title of Dir of Finance and Administrative Services The Town of Leesburg, Virginia PRESENTED: June 24, 2014 ORDINANCE NO. 2014-0-021 ADOPTED: June 24, 2014 AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES WHEREAS, the Town Code establishes the Department of Finance to be led by th, Director of Finance; and WHEREAS, pursuant to Code of Virginia of 1950, as amended, Section 58.1-3123, fo purposes of the collection of taxes and other charges, the term "treasurer" under Title 58. entitled "Taxation", includes any other town officer or employee who performs any of the dutie of a town director of finance; and WHEREAS, in order to make services more efficient to residents, the departments o finance, human resources and information technology will be merged into one departmen entitled the Department of Finance and Administrative Services; and WHEREAS, this department will be led by the Director of Finance and Administrativ; Services; and WHEREAS, the Town Code must be amended to reflect this new title. THEREFORE,the Council of the Town of Leesburg in Virginia hereby ordains: SECTION I. Sec. 2-156. Department of finance and administrative services established. A town department of finance and administrative services is hereby created. Sec. 2-157. Director; duties. (a) Definitions. The following words, terms and phrases, when used in this article, shall hay: the meanings ascribed to them in this subsection, except where the context clearl indicates a different meaning: Director of finance and administrative services -2- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES (1) The department of finance and administrative services shall be under the direction o the director of finance and administrative services, referred to as director in thi article. (2) The terms "finance director" and "director of finance and administrative services" ar: synonymous. (b) Duties. The finance and administrative services director shall perform duties as set fo in this Code, as directed by the town manager, and are as follows: Sec. 2-158. Contracts and purchase orders. (a) Unless otherwise permitted by law, every undertaking involving the expenditure of to money shall be in writing, in the form of a purchase order or of a contract, as may b; appropriate. (b) The director of finance and administrative services shall attach to each contract certificate signed by him that the estimated amount of money required to meet the obligation of the town by such contract has been lawfully appropriated and in the treas or is in the process of collection to the credit of the fund involved, free from any prio encumbrance. In the case of a contract to continue beyond any current year and to involv; expenditures of money in future years, the director of finance and administrative service' need only certify as to the money estimated to be paid thereunder during the current year. Sec. 2-159. Payment of funds and execution of checks. a) All payroll checks drawn against the town shall be signed singularly by either the to manager or by the director. All checks drawn against any account of the town, except payrol checks, shall be signed by any two of the following officers, namely, the town manager, the assistant to the town manager, the director of finance and administrative services, and cler of the town council. Sec. 2-163. Bad check fee. The finance and administrative services director is authorized to collect a fee in the amoun established by the town council for uttering, publishing or passing of any check or draft foi payment of town taxes or any other sum due, which is subsequently returned for insufficien funds, because there is no account, or because the account has been closed. This fee is to b: collected from the person who gives a check or draft for such payment. The finance directo may also refuse to accept checks as a form of payment from anyone who has twice give such checks to the town within a period of two years. Sec. 6-22. Fixed base operator license fees. -3- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES (a) Before any person is issued a fixed base operator's license under chapter 3, section I(f) o the airport rules and regulations, he shall pay to the town all of the fees as established herein Fees collected shall be credited to the general fund in the accounts of the town. (b) All license fees imposed by this section, except as herein otherwise provided, shal become due and payable on or before July 1 of each license year (July 1 to June 13 of eac fiscal year). Where a fixed-base operator begins licensed operations after July 1 of a licens; year, such fee shall be paid at the time the license application is approved by the airpo commission. All fees that are paid after the date due are subject to a late fee of ten percent o the amount owned and ten percent per annum interest payment until paid in full. Fees fo first-year operations shall be based on estimates of gross receipts from operations an. adjusted after the close of the fiscal year for actual receipts. The director of finance an. administrative services shall assess or refund the erroneous amount to the fixed bas: operator, as appropriate. Sec. 7-1.1. Director of finance and administrative services. The municipal manager shall appoint a director of finance and administrative service who shall be the chief financial official of the municipality and who shall have the sam; power and duties provided by the constitution and general law for commissioners o revenue for counties, who shall serve at the pleasure of the municipal manager. Th: director of finance and administrative services may utilize the assessments of rea property and personal property in the office of the commissioner of revenue for the County of Loudoun for the assessment of the real property and personal property for the purpose of levying a tax by the council. (Acts 1977, ch. 407, § 1; Acts 2002, ch. 12, § 1) Sec. 7-8. BPOL tax rebate. A qualified arts organization upon entering into an agreement as provided in subsection 7 5(a) above shall be entitled to a rebate of business, professional and occupational licens: taxes ("BPOL") paid to the town and imposed by chapter 20, article IX of the Town Cod: over a period of ten calendar years as follows: (a) Year one is the first full calendar year in which a business or organization operates as . qualified arts organization. However, if in its first calendar year of doing business in the district, a business or organization operates as a qualified arts organization for a period o less than six months, such qualified business or organization may elect to designate the following calendar year as year one for purposes of obtaining the BPOL tax rebate. Th: rebate shall apply for a period of up to ten calendar years or until such time that the business or organization no longer meets the definition of a qualified arts organization -4- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES whichever is the first to occur. If a business or organization ceases to be a qualified art s organization or removes its operation from the district during a year in which the rebate applies, the business or organization shall not be qualified or receive the rebate for that year. (b) A qualified arts organization must establish its qualification for the incentives on an annual basis and the percentage of rebate for each year shall be: 100 percent rebate in year one; 90 percent rebate in year two; 80 percent rebate in year three; 70 percent rebate in year four; 60 percent rebate in year five; 50 percent rebate in year six; 40 percent rebate in year seven; 30 percent rebate in year eight; 20 percent rebate in year nine; and ten percent rebate in year ten. The business or organization shall have the burden of demonstrating, to the satisfaction of the district administrator, that it meets the definition of a qualified arts organization and that it meets all applicable criteria for a BPOL rebate. The qualified arts organization shall also file an annual BPOL application with the Department of Finance for the Town of Leesburg and shall provide the director of finance and administrative services, or his or her designee, with certification from the district administrator that the business or organization qualifies as a qualified arts organization. The qualified arts organization shall certify that no local taxes or fees are outstanding at the time of application for the BPOL rebate. If 50 percent or more of the gross receipts of a qualified arts organization are derived from an activity that qualifies the business or organization, the BPOL tax assessed on all gross receipts of such activity shall be subject to the rebates described above. If less than 50 percent of the gross receipts of a particular activity of a qualified arts organization is derived from qualifying operations, the graduated rebates shall be applied only to the amount of tax attributable to the gross receipts earned from the qualifying activity. The determinations required by this subsection shall be performed by the director of finance and administrative services, or his or her designee, and the qualified arts organization must submit business and financial records sufficient for the director of finance and administrative services, or his or her designee, to make said determination, within a reasonable time, and upon the request of the district administrator. All BPOL tax rebates are subject to adjustment by the director of finance and administrative services 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. Sec. 7-9. Real estate tax rebate. -5- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES A qualified arts organization upon entering into an agreement as provided in subsection 7 5(a) above shall be entitled to a rebate of real estate taxes that are paid to the town an. imposed by chapter 20, article II of the Town Code over a period of ten calendar years . follows: (a) Year one is the first full calendar year in which a building has been redeveloped for a least 50 percent use by a qualified arts organization and an updated assessment value h. been calculated as determined by the Loudoun County Assessor's Office. However, if i its first calendar year of doing business in the district, a business or organization operate as a qualified arts organization for a period of less than six months, such qualifies business or organization may elect to designate the following calendar year as year on for purposes of obtaining the real estate tax rebate. The rebate shall apply for a period o ten calendar years or until such time that the business or organization no longer meets the definition of a qualified arts organization, whichever is the first to occur. If a business o organization ceases to be a qualified arts organization or removes its operation from the district during a year in which the rebate applies, the business or organization shall not b= qualified or receive the rebate for that year. (b) A qualified arts organization must establish its qualification to receive the incentives o an annual basis and the percentage of rebate for the first year shall be 100 percent of the difference in the building's assessment amount before redevelopment and the firs assessment recalculation by the Loudoun County Assessor's Office after redevelopment. Following the first year, the rebate shall be: 90 percent rebate in year two; 80 percen rebate in year three; 70 percent rebate in year four; 60 percent rebate in year five; 51 percent rebate in year six; 40 percent rebate in year seven; 30 percent rebate in year eight; 20 percent rebate in year nine; and ten percent rebate in year ten. To qualify for a real estate tax rebate under this article, during the first 12 months o operation within the district, a qualified arts organization must apply to the distric administrator, who will determine if the business or organization qualifies as a qualified art organization. The business or organization shall have the burden of demonstrating, to the satisfaction of the district administrator, that it meets the definition of a qualified art organization and that it meets all applicable criteria for a real estate tax rebate. The qualifies arts organization shall also file an annual real estate tax rebate application with th- Department of Finance for the Town of Leesburg and shall provide the director of finance and administrative services, or his or her designee, with certification from the distric administrator that the business or organization qualifies as a qualified arts organization. The qualified arts organization shall also provide the director of finance and administrative services, or his or her designee, with proof that no local taxes or fees are outstanding at the time of application for the real estate tax rebate. If 50 percent or more of the gross floor area of a qualified arts organization is derived fro an activity that qualifies the business or organization,the real estate tax assessed on the entir- -6- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES real property shall be subject to the rebates described in this section. If less than 50 percent o the gross floor area of a particular activity of a qualified arts organization is derived fro qualifying operations,the rebates shall be applied only to the amount of tax attributable to th= gross floor area earned from the qualifying activity. The determinations required by thi subsection shall be performed by the director of finance and administrative services, or his o her designee and the qualified arts organization must submit business and financial record sufficient for the director of finance and administrative services, or his or her designee, to make said determination, within a reasonable time, and upon the request of the distric administrator. All real estate tax rebates are subject to adjustment by the Loudoun County Assessor's Office. Any additional real estate tax assessed due to such adjustments, or due to revocatio of the tax rebate, shall be subject to the collection and delinquency provisions set forth i chapter 20 of the Town Code. The real estate tax rebate shall apply only to the amount of real estate tax due which i• attributable to the increase in a building's assessed value as determined by the Loudo County Assessor's Office as a result of the redevelopment of the property for qualified art- organization use. Sec. 9-45. Security fund. Prior to the execution of a franchise, a grantee shall deposit $15,000.00 in an escrow accoun with the town director of finance and administrative services to be held by the town an. invested in accordance to section 2-160(b), throughout the initial and any subsequent term o i a franchise. This fund will provide cash as security for the faithful performance by the grantee of the provisions of this chapter and of its franchise relating to construction an. compliance with all order, permits and directions of any department of the town havin jurisdiction over its acts or default. Within 30 days after notice to it that any amount has bee withdrawn from the security fund deposit as provided herein, the grantee shall deposit i such account a sum of money equal to the amount withdrawn. Sec. 20-24. Duty of wee director of finance and administrative services to collect taxes. (a) The director of finance and administrative services shall collect all taxes and licens. taxes. -7- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES Sec. 20-26. Report required of banks. Any bank, as defined in the Virginia Bank Franchise Tax Act (Code of Virginia, § 58.1 1200 et seq.), located in the town shall deliver annually to the director of finance an. administrative services a copy of the report banks are required by the state code to furnis to the commissioner of revenue for the county. Sec. 20-27. Delinquent tax list. (a) A copy of each of the three lists mentioned in Code of Virginia, § 58.1-3921(1), (2), ant (3) shall be submitted by the director of finance and administrative services to the to council at the first meeting of the town council held after the director of finance an. administrative services shall have completed the lists. (b) When any town real estate taxes are found to be delinquent on July 1 of the ye. following the date payment was due, a list of the same shall be returned to the count treasurer and be by him entered in a book furnished by the town and kept in his office, the form and manner of entering the same to be similar to that provided by law for th- record of delinquent taxes on real estate due to the county. In such book there shall als. be columns in which shall be entered the names of the purchases and the amount and dat= of sales of real estate sold for delinquent taxes, as provided by law. (c) Until the taxes so found delinquent are entered in such record as herein provided, the real estate shall not be liable for town taxes as against purchasers for value and withou notice. The real estate may be sold for town taxes, as hereinafter provided, whethe owned by the person in whose name it was assessed or not. Sec. 20-53. Land books; tax for succeeding year. The use value and fair market value of any qualifying property shall be placed on the lane book before delivery to the director of finance and administrative services, and the tax fo the next succeeding year shall be extended from the use value. (Code 1976, § 17-11; Ord. No. 83-0-33, § 1, 11-9-1983) Sec. 20-54. Removal of parcels from program if tax is delinquent. If, on June 1 of any year, the taxes for any prior year on any parcel or real property whic has a special assessment as provided for in this article are delinquent, the director o' finance and administrative services shall forthwith send notice of that fact and the general provisions of this section to the property owner by first class mail. If, after sending suc notice, such delinquent taxes remain unpaid on November 1 of the same year,the directo of finance and administrative services shall remove such parcel from the land us- program for town taxation purposes. -8- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES Sec. 20-56. Payment of rollback tax; misstatement of facts; penalty for delinquency. (a) The owner of any real estate liable for rollback taxes shall report to the director o finance and administrative services, on forms to be prescribed, any change in the use o such property to a nonqualifying use, and shall pay the rollback tax then due. If suc owner fails to so report within 60 days and pay within 30 days of assessment such owne shall be liable for an additional penalty equal to ten percent of the amount of the rolibac i tax, which penalty shall be collected as a part of the tax. In addition to such penalty, ther, is hereby imposed interest of five-sixths of one percent of the amount of the rollback . for each month, or fraction thereof, during which the failure continues. Sec. 20-105. Definitions. The following words, terms and phrases, when used in this article, shall have th- meanings ascribed to them in this section, except where the context clearly indicates . different meaning: Cater means the furnishing of food, beverages, or both on the premises of another, fo compensation. Collector means the director of finance and administrative services or designee. Director means the director of finance and administrative services and any dul designated deputies, assistants, inspector or other employees. Sec. 20-110. Report of taxes collected; remittance; preservation of records. (a) It shall be the duty of every person required by this article to pay to the town the taxe imposed by this article to make a report thereof setting forth such information as the director may prescribe and require, including all purchases taxable under this article, th= amount charged the purchaser for each such purchase, the date thereof, the taxe collected thereon and the amount of tax required to be collected by this article. Suc records shall be kept and preserved for a period of five years. The director or his dul authorized agents shall have the power to examine such records at reasonable times am without unreasonable interference with the business of such person, for the purpose o administering and enforcing the provisions of this article, and to make transcripts of all o any parts thereof. (b) The director of finance and administrative services shall require all prospective sellers o' meals licensed to do business in the town to register for collection of the tax imposed b this article. Every seller shall make a report to the town for each calendar quarter, showing the amounts of charges collected for meals and the amount of tax required to be collected. The quarterly reports shall be made on forms prescribed by the director o' finance and administrative services and shall be signed by the seller. The report shall be -9- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES delivered to the director of finance and administrative services on or before the 20th day of the calendar month following the quarter being reported. Each report shall be accompanied by a remittance of the amount of tax due, made payable to the town. Sec. 20-112. Penalty and interest. If any person whose duty it is to do so shall fail or refuse to make the report or remit the tax required by this article within the time and in the amount required, there shall be added to the tax by the director of finance and administrative services a penalty in the amount of ten percent of the tax, and interest thereon at the rate of ten percent per annum, which shall be computed upon the tax and penalty from the date such were due and payable. Sec. 20-132. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Director of finance and administrative services means the director of finance and administrative services of the town and any of his duly authorized agents. Sec. 20-134. Collection from transients; when payable. Every person receiving any payment for lodging or the use of space with respect to which a tax is levied under this article shall collect the amount of such tax so imposed from the transient on whom such tax is levied, or from the person paying for such lodging, at the time payment for such lodging is made. The taxes required to be collected under this article shall. be deemed to be held in trust by the person required to collect such taxes until the same shall have been remitted to the director of finance and administrative services. Sec. 20-135. Reports and remittances. The director of finance and administrative services shall require all prospective hotels licensed to do business in the town to register for collection of the tax imposed by this article. Every hotel shall make a report to the town for each calendar quarter, showing the amount of charges collected for room receipts and the amount of tax required to be collected. The quarterly reports shall be made on forms prescribed by the director of finance and administrative services and shall be delivered to the director of finance and administrative services on or before the 20th day of the calendar month following the quarter being reported. Each report shall be accompanied by a remittance of the amount of tax due, made payable to the town. Sec. 20-137. Penalty and interest for nonremittance. -10- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES If any person shall fail or refuse to report and remit to the director of finance and administrative services the tax required to be collected and paid under this article within the time and in the amount as provided for in this article, there shall be added to such tax by the director of finance and administrative services, a penalty in the amount of ten percent thereof and interest thereon at the rate of ten percent per annum, which shall be computed upon the tax and penalty from the date such taxes were due and payable. Sec. 20-138. Failure to collect and report tax. If any person shall fail or refuse to collect the tax imposed under this article and to make within the time provided in the article, any report and remittance required, the director of finance and administrative services shall proceed in such manner as he may deem best to obtain facts and information on which to base the tax due. As soon as the director of finance and administrative services shall secure the facts and information as he is able to obtain upon which to base the assessment of any tax due and payable by any person who has failed or refused to collect such tax, and to make such report and remittance, he shall proceed to determine and assess against such person such tax and penalty and interest as provided for in. this article, and shall notify such person by registered mail, sent to his last place of known. address,the amount of such tax and penalty and interest, and the total amount thereof shall be payable within ten days of mailing such notice. The director of finance and administrative, services shall have the power to examine such records for the purpose of administering and enforcing the provisions of this article as are provided by law. Sec. 20-139. Records; inspection by director of finance and administrative services. It shall be the duty of every person liable for the collection and payment to the town of any tax imposed by this article to keep and preserve for a period of two years, such suitable records as may be necessary to determine the amount of such tax as he may have been responsible for collecting and paying to the town. The director of finance and administrative services shall be authorized to examine such records at reasonable times without unreasonable interference with the business of such person, for the purpose of administering. and enforcing the provisions of this article. Sec. 20-140. Cessation of business; tax due immediately. Whenever any person required to collect and pay to the town a tax imposed by the article shall cease to operate, go out of business, or otherwise dispose of his business, any tax then payable to the town shall become immediately due and payable and such person shall immediately make a report and pay the tax due to the director of finance and administrative services. Sec. 20-144. Regulations. -11- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES The director of finance and administrative services may issue regulations for the administration and enforcement of the provisions of this article. Such regulations shall no conflict with the provisions of this article. Sec. 20-164. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Affiliated means any common ownership interest, in excess of five percent, of any officers or partners in common with the lessor and lessee. Certificate of registration means the annual certificate issued by the director of finance and administrative services to persons engaged in the shortterm rental business in the town who make application for such certificate pursuant to section 20-166. Daily rental property means all tangible personal property held for rental and owned by a person engaged in the shortterm rental business as defined herein below, except trailers, as defined in Code of Virginia, § 46.2-100 and other tangible personal property required to be licensed or registered with the department of game and inland fisheries, or the department o aviation. Director of finance and administrative services of the Town of Leesburg, Virginia and any of the director's duly authorized deputies or agents. Sec. 20-167. Shortterm rental business application for certificate of registration. Every person engaging in the business of shortterm rental as defined in section 20-164, shall file annually for an application for a certificate of registration with the director of finance and administrative services for each place of business in the town from which shortterm rental business will be conducted by the applicant. Such application shall be filed by January 31 o each year or within 30 days of the beginning of a shortterm rental business. The application shall be on a form prescribed by the director of finance and administrative services and shall contain: (1) The name under which the applicant intends to operate the rental business; (2) The location in the town from which the rental business will be conducted as well as the location of the rental business headquarters; -12- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES (3) The figures for the previous year's business, including the total gross receipts from al business, the total gross rental receipts and the total receipts from shortterm daily renta property; (4) A list of all tangible personal property used for rental the previous year, including a list o all property leased or licensed to the shortterm rental business with the name and address o i the owner of such property; (5) Such other information as the director may require; and (6) An oath by the person making the application or an officer or partner for such applican that they are in fact qualified for tax treatment as a shortterm rental business and they shal collect only those daily rental taxes due under the law and they shall remit all daily rent. taxes collected to the town. Sec. 20-232. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a differen meaning: Assessor or assessing official means the director of finance and administrative services of the Town of Leesburg Director means the director of finance and administrative services of the Town of Leesburg. Sec. 20-233. License requirement. (a) Each person subject to a license tax shall apply for a license prior to beginning business i' he was not subject to licensing in the town on or before January 1 of the license year, o no later than May 1 of the current license year if he had been issued a license for the preceding license year. The application shall be on forms prescribed by the director o finance and administrative services. (b) 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 May 1 of each year. (c) The director of finance and administrative services may grant an extension of time i which to file an application for a license, for reasonable cause. The extension shall b conditioned upon the timely payment of a reasonable estimate of the appropriate tax, subject to adjustment to the correct tax at the end of the extension together with interes from the due date until the date paid and, if the estimate submitted with the extension i -13- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES found to be unreasonable under the circumstances, a penalty of ten percent of the portion paid after the due date. (d) A penalty of ten percent of the tax may be imposed upon the failure to file an application or the failure to pay the tax by the appropriate due date. Only the late filing penalty shall be imposed by the director of finance and administrative services if both the application and payment are late; however, both penalties may be assessed if the director of finance and administrative services determines that the taxpayer has a history of noncompliance. In the case of an assessment of additional tax made by the director of finance and administrative services, if the application and, if applicable, the return were made in good faith and the understatement of the tax was not due to any fraud, reckless, or intentional disregard of the law by the taxpayer, there shall be no late payment penalty assessed with the additional tax. If any assessment of tax by the director of finance and administrative services is not paid within 30 days the director of finance and administrative services may impose a ten percent late payment penalty. The penalties shall not be imposed, or if imposed, shall be abated by the official who assessed them, if the failure to file or pay was not the fault of the taxpayer. In order to demonstrate lack of fault, the taxpayer must show that he acted responsibly and that the failure was due to events beyond his control. (e) The term "events beyond the taxpayer's control" includes, but is not limited to, the unavailability of records due to fire or other casualty; the unavoidable absence (e.g., due to death or serious illness) of the person with the sole responsibility for tax compliance; or the taxpayer's reasonable reliance in good faith upon erroneous written information from the director of finance and administrative services, who was aware of the relevant facts relating to the taxpayers business when he provided the erroneous information. Sec. 20-244. Alcoholic beverages. No license shall be issued under this section to any person unless such person shall hold or secure simultaneously therewith the proper state license required as defined in Code of Virginia, tit. 4.1 (Code of Virginia, § 4.1-100 et seq.), which state license shall be exhibited to the director of finance and administrative services, and all dining rooms, restaurants, lunchrooms and club rooms wherein the beverages herein defined are sold for consumption on the premises shall at all times be open to inspection to the state police and the police authorities of the town. Any violation of the terms of this provision shall be sufficient. grounds for the revocation of the license issued in accordance with this article. Sec. 20-265. Responsibility for enforcement of article. The director of finance and administrative services shall be responsible for the enforcement of the provisions of this article. Sec. 20-269. Estimate of gross receipts for beginners. -14- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES Whenever a license tax is computed on the estimated gross receipts any erroneous estimat= shall be subject to correction; and the director of finance and administrative services shal assess such person after the end of that license year with any additional license t. I determined to be due. In case of an overestimation, the taxpayer shall be entitled to a refun. of the amount of tax in excess of his assessed liability. The refund shall be compute• according to the formula set forth in section 20-233. Sec. 20-270. Responsibility for obtaining license, assessment of tax and penalty in the event o i intentional or fraudulent evasion. If the director of finance and administrative services shall ascertain that any person h. fraudulently or intentionally evaded the payment of the proper license taxes, or failed o refused to obtain the proper license, as required by the provisions of this article, for the current license tax year or any one or more of the three immediately past license tax years fo license tax years prior to January 1, 1997, and beginning January 1, 1997 and later for any o' the six immediately past license tax years for any one or more of the six immediately pas license tax years, he shall assess such license taxes, with interest computed at the rate of to percent per annum from the date on which such license tax first became due, for the curren license tax year and each of the three immediately past license tax years for which such tax and interest are assessable, together with an additional penalty of 50 percent on such unpais license tax for the current license tax year and each of the six immediately past license t. years for which such tax and interest are assessable, together with an additional penalty of 50 percent on such unpaid license tax. Sec. 20-271. Assessment of tax in cases of nonfraudulent failure to pay tax. If the director of finance and administrative services ascertains that any person has not been assessed a license tax applicable under this article for the current license tax year and later for any one or more of the six immediately past license tax years, and the absence of such assessment is not due to the fraudulent or intentional intent to evade the taxes on the part of such person, it shall be the duty of the director to assess such person with the proper license tax, without penalty, for any of the six immediately preceding license tax years omitted for the years beginning January 1, 1997, and later. He shall assess such proper license tax for the current license tax year and add thereto the penalties set forth in this article. Sec. 20-273. Computation of tax. The director of finance and administrative services shall compute the amount of the license tax to be paid by each applicant for a license under this article. Sec. 20-274. Assessment of additional tax. -15- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES Whenever the director of finance and administrative services shall ascertain that any perso shall be assessed with any additional license tax pursuant to the provisions of this article, it shall be his duty to assess such person, in writing, by registered or certified mail, return receipt requested with such additional license tax as may be due. If such additional assessment shall be paid within 30 days from the date such person shall have received notice of the additional assessment, no penalty shall accrue. If such additional assessment shall not be paid within such 30 days, interest at the rate of ten percent per annum shall accrue thereon, from the date of the additional assessment until the time of payment. Sec. 20-276. Issuance generally. After full payment of the license tax imposed by this article has been received by the director of finance and administrative services, and there has been successful fulfillment of all other requirements provided in this article,the license shall be issued. Sec. 20-277. Deposit prerequisite to licensing of itinerant amusement. Any person applying for any itinerant amusement license under this article shall, in addition to the regular license application requirements, be required to deposit the sum established by the town council with the director of finance and administrative services before the license is issued. Sec. 20-278. Compliance with zoning regulations, prerequisite to issuance; noncompliance as grounds for revocation. The director of finance and administrative services shall not issue a license for conducting any business, profession, trade or occupation at a location where the conduct of such business, profession, trade or occupation is prohibited by the zoning regulations of the town. All such licenses shall be subject to verification to ascertain compliance with the zoning regulations. Failure to comply shall be just cause for immediate revocation by the director o' finance and administrative services. -16- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES Sec. 20-279. License to be personal privilege; suspension. Every license issued under this article shall be deemed to confer a personal privilege to transact, carry on or conduct the business, profession, trade or occupation in the town, and such privilege shall not be exercised, except by the person licensed. If it is determined that such individual to whom the license has been issued shall have transferred such license, except as hereinafter authorized, or if the director of finance and administrative services has cause to believe that such person is otherwise abusing the privilege for which the license was issued, the director may suspend such license. Such suspension shall remain in effect until the causes are removed. The director shall report any such suspension to the town council at its next regular business meeting after the effective date of the suspension. Sec. 20-281. Transfer of license. Licenses may not be transferred from one person or entity to another. Licenses may be transferred from one location to another; provided that no such transfer shall be valid, unless and until notice in writing is provided to the director, which notice shall contain the name, trade name, if any, and the proposed new location, if any, as well as the time of the proposed transfer. The director may approve the transfer upon being satisfied of the good faith thereof. Failure to notify the director of finance and administrative services of the transfer of the license within 30 days of such transfer shall invalidate such license. (Code 1976, § 17-209; Ord.No. 96-0-32, 12-11-1996) Sec. 20-383. License application. Application for a license required by this section shall be made to the director of finance and administrative services and shall state thereon the description and number of vehicles, if any, intended to be operated, the kind of merchandise to be peddled, the permanent address of the peddler, the place wherein the peddling is to be conducted within the town. Prior to being issued a town peddler's license, applicants must first obtain and present to the town a valid county peddler's license. Sec. 20-392. Application. (a) Any person desiring the certificate required by this division shall make written application therefor to the director of finance and administrative services. Such application shall be signed by the applicant and shall contain the following: (1) The applicant's name, address, height, weight and any other information necessary td establish his positive identification; (2) The name and address of the applicant's employer or the organization he represents; I -17- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES (3) The nature of the products or services in which the applicant is interested, the name of the manufacturer of such products and the method of delivery; (4) The proposed method of operating in the town; and (5) The license number of any vehicle to be used in the applicant's business. (b) Prior to being issued a town certificate, applicants must first obtain a county permit and present said valid permit to the town at the time of application. Sec. 20-394. Issuance; contents. The director of finance and administrative services shall issue a certificate applied for under this division to each applicant who fulfills the requirements listed in section 20-392 and pays the prescribed fee. Such certificate shall indicate that the person named therein has registered in accord with this division and shall set forth the dates covered by such registration. Sec. 32-84. Amount of fee; where fee paid and permanent decal purchased. (a) The annual license fee for motor vehicles and motorcycles shall be as established by the town council. (b) The fee for licenses for persons who are nonresidents of the state in the military service of the United States and living within the state as a result of military orders within the meaning of the Soldiers and Sailors Relief Act shall be as established by the town council. Such persons shall display proof of their military status by displaying an, appropriate ID card or similar identification and a registration card showing the vehicle to be registered solely in the name of nonresident military personnel. (c) The license fee shall be paid and a permanent decal shall be purchased from the office of the director of finance and administrative services. Sec. 32-86. Payment of personal property taxes prerequisite to obtaining a permanent decal. No vehicle upon which a license fee is imposed by this article shall be licensed under this article unless and until the applicant for the license shall have produced, before the director of finance and administrative services or other agent appointed for the purpose, satisfactoryI, evidence that all personal property taxes on any or all vehicles titled to the applicant solely or jointly have been paid. Sec. 32-90. Issuance of permanent decal. -18- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES (a) Upon application to the director of finance and administrative services or other agent of the town appointed for the purpose, for a motor vehicle license under the provisions of this article, upon forms provided therefor, and upon the payment of the requisite fee therefor to the director of finance and administrative services or such agent, the director or such agent shall issue a permanent decal. (b) No motor vehicle, trailer or semitrailer taxable under the provisions of this article shall receive a permanent decal unless and until the applicant for such permanent decal shall have produced satisfactory evidence that all personal property taxes on the motor vehicle, trailer or semitrailer to be licensed which have been accessed or are assessable against such applicant have been paid and satisfactory evidence that any other delinquent personal property taxes owing by the applicant and which have been properly assessed or are assessable against the applicant have been paid. Sec. 32-91. Replacement of lost, etc., decals. If any permanent decal issued under this chapter is lost or mutilated due to error attributable to the town, the person who is entitled thereto shall, within 30 days, make application to obtain a substitute therefor upon furnishing information of such fact satisfactory to the director of finance and administrative services and upon payment of a fee in the amount established by the town council to the director or other appointed agent. In the event that any license decal issued under the provisions of this article shall be lost or mutilated or shall become illegible, the person who is entitled thereto shall, within 30 days, make application for and obtain a substitute therefor, upon furnishing information of such fact satisfactory to the director of finance and administrative services, and upon the payment of a fee in the amount established by the town council to the director or other agent of the town appointed for that purpose. Sec. 32-92. License not transferable; issuance of license for replacement vehicle. Permanent decals issued under the provisions of this article shall not be transferable as between persons or vehicles. When a vehicle is replaced during the license year, a fee in the amount established by the town council will be charged for the issuance of a permanent decal for the remainder of the year. An affidavit must be filed with the director of finance an administrative services, certifying that the prior decal has been destroyed. The original receip or the original permanent decal must be presented for the issuance of a permanent decal fo the replacement vehicle. -19- AN ORDINANCE: AMENDING THE TOWN CODE TO CHANGE THE TITLE OF THE DIRECTOR OF FINANCE TO THE DIRECTOR OF FINANCE AND ADMINISTRATIVE SERVICES SECTION All prior ordinances in conflict herewith are hereby repealed. SECTION Severability. If a court of competent jurisdiction declares any provision oft 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 This ordinance shall be effective upon its adoption. PASSED this 24th day of June, 2014. -Krsten C. mstattd, Mayor Town of Leesburg ATT T: � ' Clerk of Coun P:\Ordinances\2014\0624 Amending the TC to Change the Title of the Dir of Finance.doc