Sec. 36-126.1. Adoption of state laws and guidelines.
(a) As to all questions in regard to the duty and conduct of officers of the city on collecting and enforcing the taxes imposed by this chapter and in regard to questions of construction, and for definitions of terms used in this article and the rules and regulations applicable to putting the same in operation, reference is hereby made to the laws of the state for the assessment, levy and the collection of taxes for the current year, or to so much thereof as is applicable to this article and is not inconsistent with it and general ordinances of the city. For the conduct and guidance of the officers of the city and other parties affected by this article and for fixing their powers, rights, duties and obligations, the provisions of such laws, so far as applicable, are hereby adopted, without specifically herein quoted.
(b) For purposes of determining the proper category within which to place a business, profession or occupation in determining tax liability, the commissioner of the revenue shall utilize the current edition of the "Guidelines for Business, Professional and Occupational License Tax" as published by the Commonwealth of Virginia, Department of Taxation, or successor document. Those businesses, professions and occupations for which no guidance is available shall be taxed in accordance with this article unless specifically exempted from taxation by Virginia Code Section 58.1-3703(B), or successor section, or this article. (Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)
Last updated date: 10/23/2006 4:15:21 PM