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Decen%ber 12, 1995
<br />
<br /> Prior to the proposed elimination of the BPOL tax, a
<br />subcommittee of the General Assembly had been evaluating the
<br />tax in response to concerns of the business community, and had
<br />proposed uniform BPOL legislation. This model ordinance would
<br />remove differences in BPOL among localities, clarify
<br />definitions, and provide for consistent filing dates. The
<br />model ordinance has been endorsed by the Virginia Association
<br />of Counties, the Virginia Municipal League, the Virginia
<br />Institute of Government, the Local Government Attorneys of
<br />Virginia, and the Conunissioners of the Revenue Association of
<br />Virginia.
<br />
<br /> According to the Commissioner of the Revenue, the
<br />ordinance parallels our present ordinance, with the exception
<br />of penalty, interest, and due date. The penalty would change
<br />to a flat 10%, plus interest, instead of 5% per month until it
<br />reaches 30%. The due date would change from May 1, payable by
<br />May 30, to March i of the current license year.
<br />
<br /> The Commissioner strongly recommends that this ordinance
<br />be adopted. I concur with' him, and hereby reconunend that you
<br />adopt the model BPOL ordinance."
<br />
<br /> Motion by Mr. Pitts, and seconded by Mr. Martin, to adopt
<br />the following ordinance, and was adopted by the following vote:
<br />
<br /> "AN ORDINANCE TO AMEND CHAPTER 20 OF THE CODE OF THE CITY
<br />OF PORTSMOUTH, VIRGINIA (1988) BY REPEALING SECTIONS 20-1
<br />THROUGH 20-36, BY ENACTING NEW SECTIONS 20-61 THROUGH 20-81
<br />THEREOF, PERTAINING TO LICENSES AND LICENSE TAXES."
<br />
<br />Ayes: Clemons, Griffin, Hawks, Martin, Pitts, Robinett, Webb
<br />Nays: None
<br />
<br />95-548 - Letter from the City Manager recommending adoption of
<br />an ordinance to amend several parts of Section 35 of the City
<br />Code pertaining to taxation.
<br />
<br /> "The City Treasurer, Commissioner of the Revenue, and the
<br />Department of Information Technology have worked together to
<br />automate the City's data processing system for collection of
<br />amusement, food, lodging, and short term rental taxes. This
<br />system will enhance collection, but it cannot be implemented
<br />unless changes are made to Section 35-377, 381, 413(a), and
<br />447(a) of the City Code to 'bring consistency to certain payment
<br />dates and penalties. The proposed ordinance would bring about
<br />these changes.
<br />
<br /> I, therefore, recommend adoption of this ordinance which
<br />will make it possible for our tax collection procedures to use
<br />an automated system."
<br />
<br /> Motion by Mr. Martin, and seconded by Mr. Pitts, to adopt
<br />the following ordinance, and was adopted by the following vote:
<br />
<br /> "AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY
<br />OF PORTSMOUTH, VIRGINIA (1988) BY AMENDING SECTIONS 35-377,
<br />35-381, 35-413(A) ~ 35-447(A) THEREOF, PERTAINING TO
<br />TAXATION."
<br />
<br />Ayes: Clemons, Griffin, Hawks, Martin, Pitts, Robinett, Webb
<br />Nays: None
<br />
<br />95-549 - Letter from the City Manager recommending adoption of
<br />an ordinance to appropriate $53,800 from the Capital
<br />Improvements Fund for installation of a vent trench on the
<br />north side of Lakeview Elementary School, and a motion to award
<br />the contract to Rock-Ray Drilling, Inc.
<br />
<br />
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