                                 CODE OF VIRGINIA

UNIFORM ORDINANCE PROVISIONS (§ 58.1-3703.1)

A. Every ordinance levying a license tax pursuant to this chapter shall include
provisions substantially similar to this subsection. As they apply to license
taxes, the provisions required by this section shall override any limitations or
requirements in Chapter 39 (§ 58.1-3900 et seq.) to the extent that they are in
conflict.

   1. License requirement. Every person shall apply for a license for each
   business or profession when engaging in a business in this jurisdiction if (i)
   the person has a definite place of business in this jurisdiction; (ii) there
   is no definite place of business anywhere and the person resides in this
   jurisdiction; or (iii) there is no definite place of business in this
   jurisdiction but the person operates amusement machines or is classified as an
   itinerant merchant, peddler, carnival, circus, contractor subject to &#xA7;
   58.1-3715, or public service corporation. A separate license shall be required
   for each definite place of business and for each business. A person engaged in
   two or more businesses or professions carried on at the same place of business
   may elect to obtain one license for all such businesses and professions if all
   of the following criteria are satisfied: (a) each business or profession is
   subject to licensure at the location and has satisfied any requirements
   imposed by state law or other provisions of the ordinances of this
   jurisdiction; (b) all of the businesses or professions are subject to the same
   tax rate, or, if subject to different tax rates, the licensee agrees to be
   taxed on all businesses and professions at the highest rate; and (c) the
   taxpayer agrees to supply such information as the assessor may require
   concerning the nature of the several businesses and their gross receipts.
   				Notwithstanding the foregoing, the governing body of any county, city, or
   town with a population greater than 50,000 may waive the license requirements
   provided herein for businesses with gross receipts of $200,000 or less.

   2. Due dates and penalties.
   				a. Each person subject to a license tax shall apply for a license prior to
   beginning business if he was not subject to licensure in this jurisdiction on
   or before January 1 of the license year, or no later than March 1 of the
   license year if he had been issued a license for the preceding year. Any
   locality is authorized to adopt a later application date that is on or before
   May 1 of the license year. The application shall be on forms prescribed by the
   assessing official, which forms and accompanying communications shall clearly
   set out the due date for the application and the amount of any penalty to be
   charged for late filing of the application, the underpayment of estimated tax,
   and late payment of tax.
   				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 the gross receipts of
   the business, the tax shall be paid on or before the locality&#8217;s fixed
   due date for filing license applications or a later date, including
   installment payment dates, or 30 or more days after beginning business, at the
   locality&#8217;s option.
   				c. The assessing official may grant an extension of time in which to file
   an application for a license, for reasonable cause. The extension may be
   conditioned upon the timely payment of a reasonable estimate of the
   appropriate tax; the tax is then subject to adjustment to the correct tax at
   the end of the extension, together with interest from the due date until the
   date paid and, if the estimate submitted with the extension is found to be
   unreasonable under the circumstances, with a penalty of 10 percent of the
   portion paid after the due date.
   				d. A penalty of 10 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 assessing official if
   both the application and payment are late; however, both penalties may be
   assessed if the assessing official determines that the taxpayer has a history
   of noncompliance. In the case of an assessment of additional tax made by the
   assessing official, 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 assessing official is not paid within 30 days, the treasurer or
   other collecting official may impose a 10 percent late payment penalty. If the
   failure to file or pay was not the fault of the taxpayer, the penalties shall
   not be imposed, or if imposed, shall be abated by the official who assessed
   them. 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.
   				&#8220;Acted responsibly&#8221; means that (i) the taxpayer exercised the
   level of reasonable care that a prudent person would exercise under the
   circumstances in determining the filing obligations for the business and (ii)
   the taxpayer undertook significant steps to avoid or mitigate the failure,
   such as requesting appropriate extensions (where applicable), attempting to
   prevent a foreseeable impediment, acting to remove an impediment once it
   occurred, and promptly rectifying a failure once the impediment was removed or
   the failure discovered.
   				&#8220;Events beyond the taxpayer&#8217;s control&#8221; include, but are
   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&#8217;s
   reasonable reliance in good faith upon erroneous written information from the
   assessing official who was aware of the relevant facts relating to the
   taxpayer&#8217;s business when he provided the erroneous information.
   				e. Interest shall be charged on the late payment of the tax from the due
   date until the date paid without regard to fault or other reason for the late
   payment. Whenever an assessment of additional or omitted tax by the assessing
   official is found to be erroneous, all interest and any penalties charged and
   collected on the amount of the assessment found to be erroneous shall be
   refunded together with interest on the refund from the date of payment or the
   due date, whichever is later. Interest shall be paid on the refund of any BPOL
   tax from the date of payment or due date, whichever is later, whether
   attributable to an amended return or other reason. Interest on any refund
   shall be paid at the same rate charged under &#xA7; 58.1-3916.
   				No interest shall accrue on an adjustment of estimated tax liability to
   actual liability at the conclusion of a base year. No interest shall be paid
   on a refund or charged on a late payment, provided the refund or the late
   payment is made not more than 30 days from the date of the payment that
   created the refund or the due date of the tax, whichever is later.
   				f. Any bill issued by the treasurer or other collecting official that
   includes, and any communication from the assessing official that imposes, a
   penalty pursuant to subdivision c or d or interest pursuant to subdivision e
   shall separately state the total amount of tax owed, the amount of any
   interest assessed, and the amount of the penalty imposed.

   3. Situs of gross receipts.
   				a. General rule. Whenever the tax imposed by this ordinance is measured by
   gross receipts, the gross receipts included in the taxable measure shall be
   only those gross receipts attributed to the exercise of a privilege subject to
   licensure at a definite place of business within this jurisdiction. In the
   case of activities conducted outside of a definite place of business, such as
   during a visit to a customer location, the gross receipts shall be attributed
   to the definite place of business from which such activities are initiated,
   directed, or controlled. The situs of gross receipts for different
   classifications of business shall be attributed to one or more definite places
   of business or offices as follows:

      1. The gross receipts of a contractor shall be attributed to the definite
      place of business at which his services are performed, or if his services
      are not performed at any definite place of business, then the definite place
      of business from which his services are directed or controlled, unless the
      contractor is subject to the provisions of &#xA7; 58.1-3715;

      2. The gross receipts of a retailer or wholesaler shall be attributed to the
      definite place of business at which sales solicitation activities occur, or
      if sales solicitation activities do not occur at any definite place of
      business, then the definite place of business from which sales solicitation
      activities are directed or controlled; however, a wholesaler or distribution
      house subject to a license tax measured by purchases shall determine the
      situs of its purchases by the definite place of business at which or from
      which deliveries of the purchased goods, wares and merchandise are made to
      customers. Any wholesaler who is subject to license tax in two or more
      localities and who is subject to multiple taxation because the localities
      use different measures, may apply to the Department of Taxation for a
      determination as to the proper measure of purchases and gross receipts
      subject to license tax in each locality;

      3. The gross receipts of a business renting tangible personal property shall
      be attributed to the definite place of business from which the tangible
      personal property is rented or, if the property is not rented from any
      definite place of business, then to the definite place of business at which
      the rental of such property is managed; and

      4. The gross receipts from the performance of services shall be attributed
      to the definite place of business at which the services are performed or, if
      not performed at any definite place of business, then to the definite place
      of business from which the services are directed or controlled.
      					b. Apportionment. If the licensee has more than one definite place of
      business and it is impractical or impossible to determine to which definite
      place of business gross receipts should be attributed under the general
      rule, the gross receipts of the business shall be apportioned between the
      definite places of businesses on the basis of payroll. Gross receipts shall
      not be apportioned to a definite place of business unless some activities
      under the applicable general rule occurred at, or were controlled from, such
      definite place of business. Gross receipts attributable to a definite place
      of business in another jurisdiction shall not be attributed to this
      jurisdiction solely because the other jurisdiction does not impose a tax on
      the gross receipts attributable to the definite place of business in such
      other jurisdiction.
      					c. Agreements. The assessor may enter into agreements with any other
      political subdivision of Virginia concerning the manner in which gross
      receipts shall be apportioned among definite places of business. However,
      the sum of the gross receipts apportioned by the agreement shall not exceed
      the total gross receipts attributable to all of the definite places of
      business affected by the agreement. Upon being notified by a taxpayer that
      its method of attributing gross receipts is fundamentally inconsistent with
      the method of one or more political subdivisions in which the taxpayer is
      licensed to engage in business and that the difference has, or is likely to,
      result in taxes on more than 100 percent of its gross receipts from all
      locations in the affected jurisdictions, the assessor shall make a good
      faith effort to reach an apportionment agreement with the other political
      subdivisions involved. If an agreement cannot be reached, either the
      assessor or taxpayer may seek an advisory opinion from the Department of
      Taxation pursuant to &#xA7; 58.1-3701; notice of the request shall be given
      to the other party. Notwithstanding the provisions of &#xA7; 58.1-3993, when
      a taxpayer has demonstrated to a court that two or more political
      subdivisions of Virginia have assessed taxes on gross receipts that may
      create a double assessment within the meaning of &#xA7; 58.1-3986, the court
      shall enter such orders pending resolution of the litigation as may be
      necessary to ensure that the taxpayer is not required to pay multiple
      assessments even though it is not then known which assessment is correct and
      which is erroneous.

   4. Limitations and extensions.
   				a. Where, before the expiration of the time prescribed for the assessment
   of any license tax imposed pursuant to this ordinance, both the assessing
   official and the taxpayer have consented in writing to its assessment after
   such time, the tax may be assessed at any time prior to the expiration of the
   period agreed upon. The period so agreed upon may be extended by subsequent
   agreements in writing made before the expiration of the period previously
   agreed upon.
   				b. Notwithstanding &#xA7; 58.1-3903, the assessing official shall assess
   the local license tax omitted because of fraud or failure to apply for a
   license for the current license year and the six preceding license years.
   				c. The period for collecting any local license tax shall not expire prior
   to the period specified in &#xA7; 58.1-3940, two years after the date of
   assessment if the period for assessment has been extended pursuant to this
   subdivision, two years after the final determination of an appeal for which
   collection has been stayed pursuant to subdivision 5 b or d, or two years
   after the final decision in a court application pursuant to &#xA7; 58.1-3984
   or a similar law for which collection has been stayed, whichever is later.

   5. Administrative appeals to commissioner of the revenue or other assessing
   official.
   				a. Definitions. For purposes of this section:
   				&#8220;Amount in dispute,&#8221; when used with respect to taxes due or
   assessed, means the amount specifically identified in the administrative
   appeal or application for judicial review as disputed by the party filing such
   appeal or application.
   				&#8220;Appealable event&#8221; means an increase in the assessment of a
   local license tax payable by a taxpayer, the denial of a refund, or the
   assessment of a local license tax where none previously was assessed, arising
   out of the local assessing official&#8217;s (i) examination of records,
   financial statements, books of account, or other information for the purpose
   of determining the correctness of an assessment; (ii) determination regarding
   the rate or classification applicable to the licensable business; (iii)
   assessment of a local license tax when no return has been filed by the
   taxpayer; or (iv) denial of an application for correction of erroneous
   assessment attendant to the filing of an amended application for license.
   				An appealable event shall include a taxpayer&#8217;s appeal of the
   classification applicable to a business, including whether the business
   properly falls within a business license subclassification established by the
   locality, regardless of whether the taxpayer&#8217;s appeal is in conjunction
   with an assessment, examination, audit, or any other action taken by the
   locality.
   				&#8220;Frivolous&#8221; means a finding, based on specific facts, that the
   party asserting the appeal is unlikely to prevail upon the merits because the
   appeal is (i) not well grounded in fact; (ii) not warranted by existing law or
   a good faith argument for the extension, modification, or reversal of existing
   law; (iii) interposed for an improper purpose, such as to harass, to cause
   unnecessary delay in the payment of tax or a refund, or to create needless
   cost from the litigation; or (iv) otherwise frivolous.
   				&#8220;Jeopardized by delay&#8221; means a finding, based upon specific
   facts, that a taxpayer designs to (i) depart quickly from the locality; (ii)
   remove his property therefrom; (iii) conceal himself or his property therein;
   or (iv) do any other act tending to prejudice, or to render wholly or
   partially ineffectual, proceedings to collect the tax for the period in
   question.
   				b. Filing and contents of administrative appeal. Any person assessed with
   a local license tax as a result of an appealable event as defined in this
   section may file an administrative appeal of the assessment within one year
   from the last day of the tax year for which such assessment is made, or within
   one year from the date of the appealable event, whichever is later, with the
   commissioner of the revenue or other local assessing official. The appeal must
   be filed in good faith and sufficiently identify the taxpayer, the tax periods
   covered by the challenged assessments, the amount in dispute, the remedy
   sought, each alleged error in the assessment, the grounds upon which the
   taxpayer relies, and any other facts relevant to the taxpayer&#8217;s
   contention. The assessor may hold a conference with the taxpayer if requested
   by the taxpayer, or require submission of additional information and
   documents, an audit or further audit, or other evidence deemed necessary for a
   proper and equitable determination of the appeal. The assessment placed at
   issue in the appeal shall be deemed prima facie correct. The assessor shall
   undertake a full review of the taxpayer&#8217;s claims and issue a written
   determination to the taxpayer setting forth the facts and arguments in support
   of his decision.
   				The taxpayer may at any time also file an administrative appeal of the
   classification applicable to the taxpayer&#8217;s business, including whether
   the business properly falls within a business license subclassification
   established by the locality. However, the appeal of the classification of the
   business shall not apply to any license year for which the Tax Commissioner
   has previously issued a final determination relating to any license fee or
   license tax imposed upon the taxpayer&#8217;s business for the year. In
   addition, any appeal of the classification of a business shall in no way
   affect or change any limitations period prescribed by law for appealing an
   assessment.
   				c. Notice of right of appeal and procedures. Every assessment made by a
   commissioner of the revenue or other assessing official pursuant to an
   appealable event shall include or be accompanied by a written explanation of
   the taxpayer&#8217;s right to file an administrative appeal and the specific
   procedures to be followed in the jurisdiction, the name and address to which
   the appeal should be directed, an explanation of the required content of the
   appeal, and the deadline for filing the appeal.
   				For purposes of facilitating an administrative appeal of the
   classification applicable to a taxpayer&#8217;s business, each locality
   imposing a tax or fee under this chapter shall maintain on its website the
   specific procedures to be followed in the jurisdiction with regard to such
   appeal and the name and address to which the appeal should be directed.
   				d. Suspension of collection activity during appeal. Provided a timely and
   complete administrative appeal is filed, collection activity with respect to
   the amount in dispute relating to any assessment by the commissioner of the
   revenue or other assessing official shall be suspended until a final
   determination is issued by the commissioner of the revenue or other assessing
   official, unless the treasurer or other official responsible for the
   collection of such tax (i) determines that collection would be jeopardized by
   delay as defined in this section; (ii) is advised by the commissioner of the
   revenue or other assessing official that the taxpayer has not responded to a
   request for relevant information after a reasonable time; or (iii) is advised
   by the commissioner of the revenue or other assessing official that the appeal
   is frivolous as defined in this section. Interest shall accrue in accordance
   with the provisions of subdivision e, but no further penalty shall be imposed
   while collection action is suspended.
   				e. Procedure in event of nondecision. Any taxpayer whose administrative
   appeal to the commissioner of the revenue or other assessing official pursuant
   to the provisions of this subdivision 5 has been pending for more than one
   year without the issuance of a final determination may, upon not less than 30
   days&#8217; written notice to the commissioner of the revenue or other
   assessing official, elect to treat the appeal as denied and appeal the
   assessment or classification of the taxpayer&#8217;s business to the Tax
   Commissioner in accordance with the provisions of subdivision 6. The Tax
   Commissioner shall not consider an appeal filed pursuant to the provisions of
   this subsection if he finds that the absence of a final determination on the
   part of the commissioner of the revenue or other assessing official was caused
   by the willful failure or refusal of the taxpayer to provide information
   requested and reasonably needed by the commissioner or other assessing
   official to make his determination.

   6. Administrative appeal to the Tax Commissioner.
   				a. Any person assessed with a local license tax as a result of a
   determination or that has received a determination with regard to the
   person&#8217;s appeal of the license classification or subclassification
   applicable to the person&#8217;s business, upon an administrative appeal to
   the commissioner of the revenue or other assessing official pursuant to
   subdivision 5, that is adverse to the position asserted by the taxpayer in
   such appeal may appeal such assessment or determination to the Tax
   Commissioner within 90 days of the date of the determination by the
   commissioner of the revenue or other assessing official. The appeal shall be
   in such form as the Tax Commissioner may prescribe and the taxpayer shall
   serve a copy of the appeal upon the commissioner of the revenue or other
   assessing official. The Tax Commissioner shall permit the commissioner of the
   revenue or other assessing official to participate in the proceedings, and
   shall issue a determination to the taxpayer within 90 days of receipt of the
   taxpayer&#8217;s application, unless the taxpayer and the assessing official
   are notified that a longer period will be required. The appeal shall proceed
   in the same manner as an application pursuant to § 58.1-1821, and the Tax
   Commissioner pursuant to § 58.1-1822 may issue an order correcting such
   assessment or correcting the license classification or subclassification of
   the business and the related license tax or fee liability.
   				b. Suspension of collection activity during appeal. On receipt of a notice
   of intent to file an appeal to the Tax Commissioner under subdivision a,
   collection activity with respect to the amount in dispute relating to any
   assessment by the commissioner of the revenue or other assessing official
   shall be suspended until a final determination is issued by the Tax
   Commissioner, unless the treasurer or other official responsible for the
   collection of such tax (i) determines that collection would be jeopardized by
   delay as defined in this section; (ii) is advised by the commissioner of the
   revenue or other assessing official, or the Tax Commissioner, that the
   taxpayer has not responded to a request for relevant information after a
   reasonable time; or (iii) is advised by the commissioner of the revenue or
   other assessing official that the appeal is frivolous as defined in this
   section. Interest shall accrue in accordance with the provisions of
   subdivision 2 e, but no further penalty shall be imposed while collection
   action is suspended. The requirement that collection activity be suspended
   shall cease unless an appeal pursuant to subdivision a is filed and served on
   the necessary parties within 30 days of the service of notice of intent to
   file such appeal.
   				c. Implementation of determination of Tax Commissioner. Promptly upon
   receipt of the final determination of the Tax Commissioner with respect to an
   appeal pursuant to subdivision a, the commissioner of the revenue or other
   assessing official shall take those steps necessary to calculate the amount of
   tax owed by or refund due to the taxpayer consistent with the Tax
   Commissioner&#8217;s determination and shall provide that information to the
   taxpayer and to the treasurer or other official responsible for collection in
   accordance with the provisions of this subdivision.

      1. If the determination of the Tax Commissioner sets forth a specific amount
      of tax due, the commissioner of the revenue or other assessing official
      shall certify the amount to the treasurer or other official responsible for
      collection, and the treasurer or other official responsible for collection
      shall issue a bill to the taxpayer for such amount due, together with
      interest accrued and penalty, if any is authorized by this section, within
      30 days of the date of the determination of the Tax Commissioner.

      2. If the determination of the Tax Commissioner sets forth a specific amount
      of refund due, the commissioner of the revenue or other assessing official
      shall certify the amount to the treasurer or other official responsible for
      collection, and the treasurer or other official responsible for collection
      shall issue a payment to the taxpayer for such amount due, together with
      interest accrued pursuant to this section, within 30 days of the date of the
      determination of the Tax Commissioner.

      3. If the determination of the Tax Commissioner does not set forth a
      specific amount of tax due, or otherwise requires the commissioner of the
      revenue or other assessing official to undertake a new or revised assessment
      that will result in an obligation to pay a tax that has not previously been
      paid in full, the commissioner of the revenue or other assessing official
      shall promptly commence the steps necessary to undertake such new or revised
      assessment, and provide the same to the taxpayer within 60 days of the date
      of the determination of the Tax Commissioner, or within 60 days after
      receipt from the taxpayer of any additional information requested or
      reasonably required under the determination of the Tax Commissioner,
      whichever is later. The commissioner of the revenue or other assessing
      official shall certify the new assessment to the treasurer or other official
      responsible for collection, and the treasurer or other official responsible
      for collection shall issue a bill to the taxpayer for the amount due,
      together with interest accrued and penalty, if any is authorized by this
      section, within 30 days of the date of the new assessment.

      4. If the determination of the Tax Commissioner does not set forth a
      specific amount of refund due, or otherwise requires the commissioner of the
      revenue or other assessing official to undertake a new or revised assessment
      that will result in an obligation on the part of the locality to make a
      refund of taxes previously paid, the commissioner of the revenue or other
      assessing official shall promptly commence the steps necessary to undertake
      such new or revised assessment or to determine the amount of refund due in
      the case of a correction to the license classification or subclassification
      of the business, and provide the same to the taxpayer within 60 days of the
      date of the determination of the Tax Commissioner, or within 60 days after
      receipt from the taxpayer of any additional information requested or
      reasonably required under the determination of the Tax Commissioner,
      whichever is later. The commissioner of the revenue or other assessing
      official shall certify the new assessment or refund amount to the treasurer
      or other official responsible for collection, and the treasurer or other
      official responsible for collection shall issue a refund to the taxpayer for
      the amount of tax due, together with interest accrued, within 30 days of the
      date of the new assessment or determination of the amount of the refund.

   7. Judicial review of determination of Tax Commissioner.
   				a. Judicial review. Following the issuance of a final determination of the
   Tax Commissioner pursuant to subdivision 6 a, the taxpayer or commissioner of
   the revenue or other assessing official may apply to the appropriate circuit
   court for judicial review of the determination, or any part thereof, pursuant
   to § 58.1-3984. In any such proceeding for judicial review of a determination
   of the Tax Commissioner, the burden shall be on the party challenging the
   determination of the Tax Commissioner, or any part thereof, to show that the
   ruling of the Tax Commissioner is erroneous with respect to the part
   challenged. Neither the Tax Commissioner nor the Department of Taxation shall
   be made a party to an application to correct an assessment merely because the
   Tax Commissioner has ruled on it.
   				b. Suspension of payment of disputed amount of tax due upon
   taxpayer&#8217;s notice of intent to initiate judicial review.

      1. On receipt of a notice of intent to file an application for judicial
      review, pursuant to &#xA7; 58.1-3984, of a determination of the Tax
      Commissioner pursuant to subdivision 6 a, and upon payment of the amount of
      the tax relating to any assessment by the commissioner of the revenue or
      other assessing official that is not in dispute together with any penalty
      and interest then due with respect to such undisputed portion of the tax,
      the treasurer or other collection official shall further suspend collection
      activity while the court retains jurisdiction unless the court, upon
      appropriate motion after notice and an opportunity to be heard, determines
      that (i) the taxpayer&#8217;s application for judicial review is frivolous,
      as defined in this section; (ii) collection would be jeopardized by delay,
      as defined in this section; or (iii) suspension of collection would cause
      substantial economic hardship to the locality. For purposes of determining
      whether substantial economic hardship to the locality would arise from a
      suspension of collection activity, the court shall consider the cumulative
      effect of then-pending appeals filed within the locality by different
      taxpayers that allege common claims or theories of relief.

      2. Upon a determination that the appeal is frivolous, that collection may be
      jeopardized by delay, or that suspension of collection would result in
      substantial economic hardship to the locality, the court may require the
      taxpayer to pay the amount in dispute or a portion thereof, or to provide
      surety for payment of the amount in dispute in a form acceptable to the
      court.

      3. No suspension of collection activity shall be required if the application
      for judicial review fails to identify with particularity the amount in
      dispute or the application does not relate to any assessment by the
      commissioner of the revenue or other assessing official.

      4. The requirement that collection activity be suspended shall cease unless
      an application for judicial review pursuant to &#xA7; 58.1-3984 is filed and
      served on the necessary parties within 30 days of the service of the notice
      of intent to file such application.

      5. The suspension of collection activity authorized by this subdivision
      shall not be applicable to any appeal of a local license tax that is
      initiated by the direct filing of an action pursuant to &#xA7; 58.1-3984
      without prior exhaustion of the appeals provided by subdivisions 5 and 6.
      					c. Suspension of payment of disputed amount of refund due upon
      locality&#8217;s notice of intent to initiate judicial review.

      1. Payment of any refund determined to be due pursuant to the determination
      of the Tax Commissioner of an appeal pursuant to subdivision 6 a shall be
      suspended if the locality assessing the tax serves upon the taxpayer, within
      60 days of the date of the determination of the Tax Commissioner, a notice
      of intent to file an application for judicial review of the Tax
      Commissioner&#8217;s determination pursuant to &#xA7; 58.1-3984 and pays the
      amount of the refund not in dispute, including tax and accrued interest.
      Payment of such refund shall remain suspended while the court retains
      jurisdiction unless the court, upon appropriate motion after notice and an
      opportunity to be heard, determines that the locality&#8217;s application
      for judicial review is frivolous, as defined in this section.

      2. No suspension of refund activity shall be permitted if the
      locality&#8217;s application for judicial review fails to identify with
      particularity the amount in dispute.

      3. The suspension of the obligation to make a refund shall cease unless an
      application for judicial review pursuant to &#xA7; 58.1-3984 is filed and
      served on the necessary parties within 30 days of the service of the notice
      of intent to file such application.
      					d. Accrual of interest on unpaid amount of tax. Interest shall accrue
      in accordance with the provisions of subdivision 2 e, but no further penalty
      shall be imposed while collection action is suspended.

   8. Rulings.
   				Any taxpayer or authorized representative of a taxpayer may request a
   written ruling regarding the application of a local license tax to a specific
   situation from the commissioner of the revenue or other assessing official.
   Any person requesting such a ruling must provide all facts relevant to the
   situation placed at issue and may present a rationale for the basis of an
   interpretation of the law most favorable to the taxpayer. In addition, the
   taxpayer or authorized representative may request a written ruling with regard
   to the classification applicable to the taxpayer&#8217;s business, including
   whether the business properly falls within a business license
   subclassification established by the locality.
   				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, or the guidelines issued by the
   Department of Taxation upon which the ruling was based or (ii) the assessor
   notifies the taxpayer of a change in the policy or interpretation upon which
   the ruling was based. 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.

   9. Recordkeeping and audits. Every person who is assessable with a local
   license tax shall keep sufficient records to enable the assessor to verify the
   correctness of the tax paid for the license years assessable and to enable the
   assessor to ascertain what is the correct amount of tax that was assessable
   for each of those years. All such records, books of accounts and other
   information shall be open to inspection and examination by the assessor in
   order to allow the assessor to establish whether a particular receipt is
   directly attributable to the taxable privilege exercised within this
   jurisdiction. The assessor shall provide the taxpayer with the option to
   conduct the audit in the taxpayer&#8217;s local business office, if the
   records are maintained there. In the event the records are maintained outside
   this jurisdiction, copies of the appropriate books and records shall be sent
   to the assessor&#8217;s office upon demand.

B. Transitional provisions.

   1. A locality which changes its license year from a fiscal year to a calendar
   year and adopts a due date for license applications between March 1 and May 1,
   inclusive, shall not be required to prorate any license tax to reflect a
   license year of less than 12 months, whether the tax is a flat amount or
   measured by gross receipts, provided that no change is made in the taxable
   year for measuring gross receipts.

   2. The provisions of this section relating to penalties, interest, and
   administrative and judicial review of an assessment shall be applicable to
   assessments made on and after January 1, 1997, even if for an earlier license
   year. The provisions relating to agreements extending the period for assessing
   tax shall be effective for agreements entered into on and after July 1, 1996.
   The provisions permitting an assessment of a license tax for up to six
   preceding years in certain circumstances shall not be construed to permit the
   assessment of tax for a license year beginning before January 1, 1997.

   3. Every locality shall adopt a fixed due date for license applications
   between March 1 and May 1, inclusive, no later than the 2007 license year.

HISTORY: 1996, cc. 715, 720; 1997, c. 732; 2002, c. 364; 2005, c. 927; 2006, cc.
119, 181, 611; 2014, c. 27; 2020, c. 242; 2023, c. 14.