Sec. 36-126.5. General duties of the commissioner of the revenue.
(a) It shall be the duty of the commissioner of the revenue to require all persons conducting any business, employment or profession for which a license is required by this article to procure such license and pay the license tax therefore. Should any license tax not be paid, the commissioner of the revenue shall prose cute such violation.
(b) The commissioner of the revenue, in performing the duties of such office, shall have authority to require any person or entity doing business in the city to furnish information concerning subcontractors to whom any part of a contract is sublet. The information shall include, but is not limited to, a list of the name and address of each subcontractor, and the amount of each subcontract.
(c) The commissioner of the revenue is authorized to determine the construction or application of any doubtful or disputed provisions of this article. Such determination shall be subject to judicial review and the appeal process promulgated by the Virginia Department of Taxation, as provided by law.
(d) Any taxpayer may request a written ruling regarding the application of the tax to a specific situation from the commissioner of the revenue. Any person requesting such a ruling must provide all the relevant facts for the situation and may present a rationale for the basis of an interpretation of the law most favorable to taxpayer. Any misrepresentation or change in the applicable law or the factual situation as presented in the ruling request shall invalidate any such ruling issued. A written ruling may be revoked or amended prospectively if (i) there is a change in the law, a court decision, (ii) the commissioner of the revenue notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based, or (iii) the original facts are found to be inaccurate or misrepresented. However, any person who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect, unless such person intentionally gave inaccurate or misleading information to the commissioner of the revenue.
(e) As one of the means of ascertaining the amount of any license tax due under this article, the commissioner of the revenue, any duly sworn deputy or attorney for the commissioner of the revenue, may propound interrogatories to an applicant for a license and use such other evidence as he may procure. Such interrogatories shall be answered under oath. It shall be unlawful for any applicant to refuse to answer such interrogatories under oath.
(f) The commissioner of the revenue shall impose penalties as set forth in Section 36-126.9 of this article. (Ord. No. O- 96- 319, 12-10-96, eff. 1-1-97)
Last updated date: 10/23/2006 4:15:21 PM