Sec. 23-1. - Adoption of state law and guidelines.

(a)

As to all questions in regard to the duty and conduct of officers of the city in collecting and enforcing the taxes and fees imposed by this chapter, and in regard to questions of construction and for definitions of terms used in this chapter, and the rules and regulations applicable to putting the same in operation, reference is hereby made to Title 58.1, Code of Virginia, 1950, as amended, for the assessment, levy and collection of taxes and fees for the current year, or to so much thereof as is applicable to this chapter and is not inconsistent with it and the general ordinances of the city, and for fixing the powers, rights, duties and obligations of city officers and other persons affected by this chapter, the provisions of such Title 58.1, so far as applicable, are hereby adopted, without being specifically quoted herein.

(b)

For purposes of determining the proper category within which to place a business, profession or occupation in determining tax and fee liability, the Newport News Commissioner of the Revenue shall utilize the current edition of the "Guidelines for Business, Professional and Occupational License (BPOL) 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 or charged a fee in accordance with section 23-36 of this chapter, unless otherwise provided in state or federal law.

(Ord. No. 4969-96, § 1)

Sec. 23-2. - Overriding conflicting ordinances.

Except as may be otherwise provided by the laws of the United States of America, Commonwealth of Virginia, and notwithstanding any other current ordinances or resolutions enacted by the council of the City of Newport News, Virginia, whether or not codified in the Code of the City of Newport News, Virginia, to the extent of any conflict, the provisions of this chapter shall be applicable to the levy, assessment, and collection of licenses required and taxes and fees imposed on businesses, trades, professions and callings, and upon the persons engaged in business within the City of Newport News, Virginia from the date of the adoption of this chapter.

(Ord. No. 4969-96, § 1)

Sec. 23-3. - Definitions.

For the purposes of this chapter unless otherwise required by the context:

Affiliated group means:

(1)

One (1) or more chains of includable corporations connected through stock ownership with a common parent corporation which is an includable corporation if:

a.

Stock possessing at least eighty (80) percent of the voting power of all classes of stock and at least eighty (80) percent of each class of the nonvoting stock of each of the includable corporations, except the common parent corporation, is owned directly by one (1) or more of the other includable corporations; and

b.

The common parent corporation directly owns stock possessing at least eighty (80) percent of the voting power of all classes of stock and at least eighty (80) percent of each class of the nonvoting stock of at least one (1) of the other includable corporations. As used in this subdivision, the term "stock" does not include nonvoting stock which is limited and preferred as to dividends. The term "includable corporation" means any corporation within the affiliated group irrespective of the state or country of its incorporation; and the term "receipts" includes total gross receipts and total gross income.

(2)

Two (2) or more corporations if five (5) or fewer persons are individuals, estates or trusts owning stock possessing:

a.

At least eighty (80) percent of the total combined voting power of all classes of stock entitled to vote or at least eighty (80) percent of the total value of shares of all classes of the stock of each corporation, and

b.

More than fifty (50) percent of the total combined voting power of all classes of stock entitled to vote or more than fifty (50) percent of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation.

When one (1) or more of the includable corporations, including the common parent corporation, is a non-stock corporation, the term "stock" as used in this subdivision shall refer to the non-stock corporation membership or membership voting rights, as is appropriate to the context.

(3)

Two (2) or more entities if such entities satisfy the requirements in subdivision (1) or (2) of this definition as if they were corporations and the ownership interests therein were stock.

Acted responsibly 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.

Assessment means a determination as to the fee and rate of tax, the measure of which the fee and tax rate is applied, and ultimately the amount of fee and tax, including additional or omitted fees and taxes, that are due. An assessment shall include a written assessment made pursuant to notice by the commissioner or a proper self-assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments shall be deemed made by the commissioner when a written notice of assessment is delivered to the taxpayer by the commissioner, or an employee of the commissioner, or mailed to the taxpayer at his last known address. Self-assessments shall be deemed made when a return is filed, or if no return is required, when the tax and fee are paid. A return filed or tax and fee paid before the last day prescribed by ordinance for the filing or payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return or the payment of tax and fee, as the case may be.

Assessor or assessing official means the Newport News Commissioner of the Revenue or an employee or authorized agent of the Newport News Commissioner of the Revenue.

Base year means the calendar year preceding the license year, except for contractors subject to the provisions of Section 58.1-3715 of the Code of Virginia, 1950, as amended. The base year for contractors subject to Section 58.1-3715 shall be the year in which they are required to obtain a business license in the city. Upon prior written approval from the commissioner of the revenue, a business may use the same fiscal year as for federal income tax purposes, however, written approval is not required when the fiscal year is the calendar year.

Broker means an agent of a buyer or a seller who buys or sells stocks, bonds, commodities, or services, usually on a commission basis.

Business means a person who engages in a course of dealing in the city which requires the time, attention and labor of such person for the purpose of earning a livelihood or profit. It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. A person may be engaged in more than one (1) business. The following acts shall create a rebuttable presumption that a person is engaged in a business: (i) advertising or otherwise holding oneself out to the public as being engaged in a particular business; or (ii) filing tax returns, schedules and documents that are required only of persons engaged in a trade or business. The term "business" shall include the terms "profession," "trade," "calling" and other like terms.

Carnival means an aggregation of shows, amusements, concessions, eating places and riding devices, or any of them, operated together at one (1) general location, moving from place to place, whether or not the same are owned and actually operated by separate persons.

Circus means a public entertainment consisting of any combination of performances by acrobats, clowns and trained animals.

City means the City of Newport News, Virginia.

Commissioner means the Commissioner of the Revenue of the City of Newport News, Virginia.

Commodity means staples such as wool, cotton, etc. which are traded on a commodity exchange and on which there is trading in futures.

Contractor shall have the meaning prescribed in Section 58.1-3714(D) of the Code of Virginia, 1950, as amended, whether such work is done or offered to be done by day labor, general contract or subcontract.

Dealer means any person, other than a motor vehicle dealer, engaged in the business of buying and selling securities for his own account, but does not include a bank, or any person insofar as he buys or sells securities for his own account, either individually or in some fiduciary capacity, but not as part of a regular business.

Definite place of business means an office or a location at which occurs a regular and continuous course of dealing for thirty (30) consecutive days or more, excluding weekends, holidays or other "closed" days. A definite place of business for a person engaged in business may include a location leased or otherwise obtained from another person on a temporary or seasonal basis. A person's residence shall be deemed to be a definite place of business if there is no definite place of business maintained elsewhere and the person is not licensable as a peddler or itinerant merchant.

Direct seller means any person who:

(1)

Engages in the trade or business of selling or soliciting the sale of consumer products primarily in private residences and maintains no public location for the conduct of such business; and

(2)

Receives remuneration for such activities, with substantially all of such remuneration being directly related to sales or other sales-oriented services, rather than to the number of hours worked; and

(3)

Performs such activities pursuant to a contract between such person and the person for whom the activities are performed and such contract provides that such person will not be treated as an employee with respect to such activities for federal tax purposes.

Entity means a business organization, other than a sole proprietorship, that is a corporation, limited liability company, limited partnership, or limited liability partnership duly organized under the laws of the Commonwealth of Virginia or another state.

Events beyond the taxpayer's control means and 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 commissioner, who was aware of the relevant facts relating to the taxpayer's business when he provided the erroneous information.

Events beyond the taxpayer's control shall not include inability to pay for whatever reason.

Field representative means a special conservator of the peace employed by the commissioner.

Financial services means the buying, selling, handling, managing, investing and providing of advice regarding money, credit, securities, or other investments.

Gross receipts means the whole, entire, total receipts attributable to the licensed privilege, without deduction, except as may be limited by the provisions of Chapter 37 of Title 58.1 of the Code of Virginia, 1950, as amended, or as otherwise expressly provided in this chapter.

Itinerant merchant means every person who does not have a definite place of business but who shall engage in, do or transact any temporary or transient business in the city and who, for the purpose of carrying on such business, shall hire, lease, use or occupy any land, building or structure, motor vehicle, tent, car, boat or public room, or any part thereof, including rooms in hotels, motels, lodging houses, private houses or other private establishments, or in any street, alley or other public place, for a period of less than one (1) year.

License means a document that may be issued by the commissioner to a taxpayer who, or which, is doing, or has done, business in the city.

Licensee means the person to whom the commissioner has issued a license.

License year means the calendar year for which a license is issued for the privilege of engaging in business.

Motor vehicle dealer means a "motor vehicle dealer" or "dealer" as defined in Section 46.2-1500 of the Code of Virginia, 1950, as amended.

Peddler means any person who shall carry from place to place any goods, wares or merchandise and offer to sell or barter the same, or actually sell or barter the same, shall be deemed to be a peddler. All persons who do not keep a regular place of business, whether it be a house or vacant lot or elsewhere, open at all times in regular business hours, and at the same place, who shall offer for sale goods, wares and merchandise, shall also be deemed peddlers under this section. All persons who keep a regular place of business open at all times in regular business hours and at the same place, who shall, elsewhere than at such regular place of business, personally or through their agents, offer for sale or sell and, at the time of such offering for sale, deliver goods, wares or merchandise, shall also be deemed peddlers.

Person means an individual, or a form of organization for the conduct of business including, but not limited to, companies, corporations, partnerships, and limited liability companies and partnerships.

Personal services means rendering for compensation any repair, personal, business or other services not specifically classified as "financial, real estate or professional service" under this chapter, or rendered in any other business or occupation not specifically classified in this chapter unless exempted from local license tax by Title 58.1 of the Code of Virginia, 1950, as amended.

Professional services means services performed by architects, attorneys-at-law, certified public accountants, dentists, engineers, land surveyors, surgeons, veterinarians, and practitioners of the healing arts (the arts and sciences dealing with the prevention, diagnosis, treatment and cure or alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities) and such occupations, and no others, as the department of taxation may list in the BPOL guidelines promulgated pursuant to Section 58.1-3701. The word "profession" implies attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to uses for others rather than for personal profit.

Purchases means all goods, wares and merchandise received for sale at each definite place of business of a wholesale merchant. The term shall also include the cost of manufacture of all goods, wares and merchandise manufactured by any wholesale merchant and sold or offered for sale. A wholesale merchant may elect to report the total gross receipts from the sale of manufactured goods, wares and merchandise if it cannot determine the cost of manufacture or chooses not to disclose the cost of manufacture.

Real estate services means providing a service with respect to the purchase, sale, lease, rental, or appraisal of real property.

Retailer or retail merchant means any person who sells goods, wares and merchandise for use or consumption by the purchaser or for any purpose other than resale by the purchaser.

Security shall have the same meaning as in the Virginia Securities Act (Section 13.1-501 et seq. of the Code of Virginia, 1950, as amended), or in similar laws of the United States of America regulating the sale of securities.

Services means labor purchased.

Show and sale means an exhibition, consisting of a group of persons or merchants, to stimulate the sale of goods, wares and merchandise.

Tax commissioner means the Tax Commissioner of the Commonwealth of Virginia.

Taxpayer means any person who has been assessed with a license tax or fee, or who is determined by the commissioner to be engaged in business, or who has paid a license tax or fee, or who is subject to the payment of a license tax or fee.

Treasurer means the treasurer of the City of Newport News, Virginia.

Wholesaler or wholesale merchant means any person who sells goods, wares and merchandise for resale by the purchaser, including sales when the goods, wares and merchandise will be incorporated into goods and services for sale, and also includes sales to institutional, commercial and industrial users which, because of the quantity, price and other terms, indicate that they are consistent with sales at wholesale.

(Ord. No. 4969-96, § 1; Ord. No. 5298-99; Ord. No. 5516-00)

Sec. 23-4. - Levy and purpose of taxes and fees.

For each and every year, beginning January 1 of each year and ending December 31 following, until changed or amended, there is hereby imposed and levied, and there shall be collected for each such years, until changed or amended, an annual business license tax or fee as set forth in this chapter on persons engaged in business in the city. The revenue from such license taxes and fees shall be used by the city for the purpose of providing funds for the operation of the city's government, the payment of the city's debt and for other municipal purposes.

(Ord. No. 4969-96, § 1)

Sec. 23-5. - License requirement; exemptions.

(a)

Every person engaging in any business, trade, profession, occupation or calling (collectively hereinafter "a business") in the city as defined in this chapter, unless otherwise exempted by law, shall apply for a license on forms provided by the commissioner for each such business if: (i) the person has a definite place of business in the city; (ii) there is no definite place of business anywhere and the person resides in the city; or (iii) there is no definite place of business in the city but the person operates amusement machines or is classified as an itinerant merchant, peddler, carnival, circus, contractor subject to § 58.1-3715 [of the Code of Virginia, 1950, as amended], or public service corporation.

(b)

A separate license shall be required for each definite place of business and for each business operated in the city.

(c)

A person engaged in two (2) or more businesses carried on at the same place of business may elect to obtain one (1) license for all such businesses if all of the following criteria are satisfied: (i) each business is licensable at the location and has satisfied all requirements imposed by state law or other provisions of the ordinances of the city; (ii) all of the businesses are subject to the same tax rate, or, if subject to different tax rates, the licensee agrees to be taxed on all businesses at the highest rate; (iii) if the business is a motor vehicle dealer who does not elect to use the alternate method as provided in article II hereof; and (iv) the taxpayer agrees to supply such information as the assessor may require concerning the nature of all businesses and their total gross receipts.

(d)

Each person subject to a license tax or fee shall apply for a license prior to beginning business if he was not licensed in the city on or before January 1 of the license year, or no later than March 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 commissioner. Any person who engages in a business without obtaining a required license or after being refused a license, shall not be relieved of the tax and fee imposed by this chapter.

(e)

All license taxes and fees imposed by this chapter, except as otherwise herein provided, shall be deemed to be due on the date of the beginning of the business, employment or profession. Any person prosecuting any licensable business, employment or profession on or before the 1st day of January of any year shall file the appropriate license application with the commissioner on or before the 1st day of March of such year and the license tax and fee shall be paid to the commissioner or the treasurer as designated collectors of the city's business license taxes and fees on or before the 1st day of March, except as otherwise herein provided. The commissioner is also a designated collector of business license taxes and fees, and such sums collected by the commissioner shall be deposited with the treasurer no later than the next business day after receipt by the commissioner. Any person beginning a business after the 1st day of January of any year, unless otherwise stated, shall first file with the commissioner an application for a license covering such business and the license tax and fee shall be paid to the commissioner or treasurer, as designated collectors of the city's business license taxes and fees, on or before the expiration of thirty (30) days from the date of beginning business or the 1st day of March of the license year, whichever is later.

(f)

The commissioner may grant an extension of time, not to exceed ninety (90) days, in which to file an application for a license, for good cause. The extension may be conditioned upon the timely payment of a reasonable estimate of the appropriate tax or fee, subject to adjustment to the correct tax or fee 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, a penalty of ten (10) percent of the portion paid after the due date.

(g)

In addition to any fines imposed for a violation of this chapter, a penalty of ten (10) percent of the tax or fee due shall be imposed upon either the failure to file an application or the failure to pay the tax or fee by the appropriate due date, but not both unless the commissioner determines that the taxpayer has a history of noncompliance. In the case of an assessment of additional taxes and fees made by the assessing official, if the application was made in good faith, and the understatement of the total gross receipts, tax or fee 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 or fee. Except as otherwise provided, if any assessment of a tax or fee by the assessing official is not paid within thirty (30) days, a ten-percent late payment penalty shall be imposed. If the failure to file or pay was not the fault of the taxpayer, the penalty shall not be imposed, or if imposed, shall be abated by the assessing official. 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.

(h)

In addition to the penalty imposed by this section for the late payment of a tax or fee, interest shall be charged at the rate of eight (8) percent of the delinquent tax or fee due 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 or fee by the commissioner is found to be erroneous, all interest and penalty charged and collected on the amount of the assessment found to be erroneous shall be refunded by the city, 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 tax or fee paid under this chapter from the date of payment or due date of the refunded taxes, 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 § 58.1-3916 of the Code of Virginia, 1950, as amended.

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 by the city on a refund or charged on a late payment, in event of such adjustment, provided the refund or the late payment is made not more than thirty (30) days from: (i) the day of the payment that created the refund; or (ii) the due date of the tax and fee, whichever is later.

(i)

The following business activities shall be exempt from the requirements of this chapter to obtain a business license:

(1)

Exemptions as provided in the Code of Virginia, 1950, as amended;

(2)

Providing cable television services as enunciated in a cable television franchise granted by the city;

(3)

Design, development or other creation of computer software for lease, sale or license.

(4)

Providing services as a marriage commissioner appointed by the Newport News Circuit Court to celebrate the rites of marriage under §§ 20-23 and 20-25 of the Code of Virginia, 1950, as amended, or authorized to solemnize a marriage under § 20-26 of the Code of Virginia, 1950, as amended, provided such marriage commissioner's total annual gross receipts do not exceed five hundred dollars ($500.00).

(5)

Local transportation services operating as nonprofit organizations that primarily serve disabled and senior citizens.

(Ord. No. 4969-96, § 1; Ord. No. 5089-98; Ord. No. 6701-10, § 1)

Editor's note—

Ord. No. 6701-10 shall be in effect on and after July 1, 2010.

Sec. 23-6. - General requirement, violation.

It shall be unlawful for any person to engage in business in the city for which a license tax or fee is imposed by this chapter without first, (i) making application for and obtaining such license, (ii) paying such taxes and fees as required by the provisions of this chapter, and (iii) obtaining any required decal or other evidence that the license has been issued in accordance with the provisions of this chapter.

(Ord. No. 4969-96, § 1)

Sec. 23-7. - Situs of gross receipts.

(a)

General rule. Whenever the tax or fee imposed by this chapter is measured by total gross receipts, the total gross receipts included in the taxable measure shall be only those total gross receipts attributed to the exercise of a licensable privilege at a definite place of business within the city. In the case of activities conducted outside of a definite place of business, such as during a visit to a customer location, the total gross receipts shall be attributed to the definite place of business within the city from which such activities are initiated, directed or controlled, except as otherwise provided in this chapter. The situs of total gross receipts for different classifications of business shall be attributed to one (1) or more definite places of business as follows:

(1)

The total 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 Section 58.1-3715 of the Code of Virginia, 1950, as amended.

(2)

The total 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 or fee 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 a license tax or fee in two (2) 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 total gross receipts subject to license tax or fee in each locality.

(3)

The total 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 the definite place of business at which the rental of such property is managed.

(4)

The total gross receipts from the performance of services by a business 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 the definite place of business from which the services are directed or controlled.

(b)

Apportionment. If the licensee has more than one (1) definite place of business and it is impractical or impossible to determine to which definite place of business total gross receipts should be attributed under the general rule, and the affected jurisdictions are unable to reach an apportionment agreement, the total 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 the city in the event the other jurisdiction does not impose a tax or fee on the total 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 total gross receipts shall be apportioned among definite places of business. However, the sum of the total 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. In the event the commissioner is notified or becomes aware that its method of attributing total gross receipts is fundamentally inconsistent with the method of one (1) 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 or fees on more than one hundred (100) percent of its total 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 Section 58.1-3701; notice of the request shall be given to the other party. Notwithstanding the provisions of Section 58.1-3993, when a taxpayer has demonstrated to a court that two (2) or more political subdivisions of Virginia have assessed taxes or fees on total gross receipts that may create a double assessment within the meaning of Section 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.

(Ord. No. 4969-96, § 1)

Sec. 23-8. - Limitations and extensions.

(a)

Where, before the expiration of the time prescribed for the assessment of any license tax imposed pursuant to this chapter, both the commissioner of the revenue 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 § 58.1-3903 of the Code of Virginia, the commissioner of the revenue 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 (6) preceding license years.

(c)

The period for collecting any license tax under this chapter shall not expire prior to the period specified in State Code § 58.1-3940, two (2) years after the date of assessment if the period for assessment has been extended pursuant to this subdivision of the ordinance, two (2) years after the final determination of an appeal for which collection has been stayed pursuant to section 23-8.1(b) or (d) of this chapter, or two (2) years after the final decision in a court application pursuant to section 40-227 or a similar law for which collection has been stayed, whichever is later.

(Ord. No. 4969-96, § 1; Ord. No. 5816-02, § 1; Ord. No. 6253-06, § 1)

Sec. 23-8.1. - Administrative appeals and rulings to commissioner of the revenue or other assessing official.

(a)

Definitions. For purposes of sections 23-8.1, 23-8.2 and 23-8.3

Amount in dispute 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.

Appealable event means an increase in the assessment of the license tax payable by a taxpayer, the denial of a refund, or the assessment of a license tax where none previously was assessed, arising out of the commissioner of the revenue'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 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.

Frivolous 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.

Jeopardize by delay means a finding, based on specific facts, that a taxpayer desires to (i) depart quickly from the locality; (ii) remove his property therefrom; (iii) conceal himself or his property; 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.

Tax commissioner means the Chief Executive Officer of the Virginia Department of Taxation, or his delegate.

(b)

Filing and contents of administrative appeal. Any person assessed with a license tax under this chapter as a result of an appealable event as defined in this section may file an administrative appeal of the assessment within one (1) year from the last day of the tax year for which such assessment is made, or within one (1) year from the date of the appealable event, whichever is later, with the commissioner of the revenue. 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's contention. The commissioner of the revenue 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 commissioner of the revenue shall undertake a full review of the taxpayer's claims and issue a written determination to the taxpayer setting forth the facts and arguments in support of his decision.

(c)

Notice of right of appeal and procedures. Every assessment made by a commissioner of the revenue pursuant to an appealable event shall include or be accompanied by a written explanation of the taxpayer's right to file an administrative appeal and the specific procedures to be followed (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.

(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 shall be suspended until a final determination is issued by the commissioner of the revenue, 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 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 that the appeal is frivolous as defined in this section. Interest shall accrue in accordance with the provisions of section 23-5(h), 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 pursuant to the provisions of this section has been pending for more than one (1) year without the issuance of a final determination may, upon not less than thirty (30) days' written notice to the commissioner of the revenue or other assessing official, elect to treat the appeal as denied and appeal the assessment to the tax commissioner in accordance with the provisions of section 23-8.2. 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.

(Ord. No. 6253-06, § 1)

Sec. 23-8.2. - Administrative appeal to the tax commissioner.

(a)

Any person assessed with a license tax under this chapter as a result of a determination, upon an administrative appeal to the commissioner of the revenue pursuant to section 23-8.1, that is adverse to the position asserted by the taxpayer in such appeal may appeal such assessment to the tax commissioner within ninety (90) days of the date of the determination by the commissioner of the revenue. 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. The tax commissioner shall permit the commissioner of the revenue to participate in the proceedings, and shall issue a determination to the taxpayer within ninety (90) days of receipt of the taxpayer's application, unless the taxpayer and the commissioner of the revenue 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, of the Code of Virginia, and the tax commissioner may issue an order correcting such assessment pursuant to § 58.1-1822 of the State Code.

(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) of this section, collection activity with respect to the amount in dispute 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 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 that the appeal is frivolous as defined in this section. Interest shall accrue in accordance with the provisions of section 23-5(h), 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 this section is filed and served on the necessary parties within thirty (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) of this section, the commissioner of the revenue shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer consistent with the tax commissioner'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 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 chapter, within thirty (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 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 thirty (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 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 shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer within sixty (60) days of the date of the determination of the tax commissioner, or within sixty (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 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 chapter, within thirty (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 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 shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer within sixty (60) days of the date of the determination of the tax commissioner, or within sixty (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 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 refund to the taxpayer for the amount of tax due, together with interest accrued, within thirty (30) days of the date of the new assessment.

(Ord. No. 6253-06, § 1)

Sec. 23-8.3. - Judicial review of determination of tax commissioner.

(a)

Judicial review. Following the issuance of a final determination of the tax commissioner pursuant to section 23-8.2, the taxpayer or commissioner of the revenue may apply to the circuit court for judicial review of the determination, or any part thereof, pursuant to section 40-227. 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 Virginia 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'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 section 40-227, of a determination of the tax commissioner pursuant to section 23-8.2, and upon payment of the amount of the tax 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'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 city. For purposes of determining whether substantial economic hardship to the city 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.

(4)

The requirement that collection activity be suspended shall cease unless an application for judicial review pursuant to section 40-227 is filed and served on the necessary parties within thirty (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 license tax under the chapter that is initiated by the direct filing of an action pursuant to section 40-227, without prior exhaustion of the appeals provided by sections 23-8.1 and 23-8.2

(c)

Suspension of payment of disputed amount of refund due upon city'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 section 23-8.2 shall be suspended if the locality assessing the tax serves upon the taxpayer, within sixty (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's determination pursuant to section 40-227 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's application for judicial review is frivolous, as defined in this chapter.

(2)

No suspension of refund activity shall be permitted if the locality'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 section 40-227 is filed and served on the necessary parties within thirty (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 section 23-5(h) of this chapter, but no further penalty shall be imposed while collection action is suspended.

(Ord. No. 6253-06, § 1)

Sec. 23-8.4. - 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. 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. 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 commissioner of the revenue 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.

(Ord. No. 6253-06, § 1)

Sec. 23-9. - Record keeping and examinations.

(a)

Every person who is licensable pursuant to the provisions of this chapter shall keep sufficient records to enable the assessor to verify the correctness of the tax or fee paid for any license year and to enable the assessor to ascertain the correct amount of tax or fee that was assessable for each of those years. All such records, books of accounts and other information, including, but not limited to, invoices and records of all purchases including from whom made, records of all sales, records of all commissions, total gross receipts, and contracts or orders accepted, from whom received and with whom made, and reports of such purchases, sales, commissions, receipts, contracts or orders accepted, shall be open to inspection and examination by the assessor in order to allow the assessor to establish whether a particular receipt or purchase is directly attributable to the taxable privilege exercised within the city. The assessor shall provide the taxpayer with the option to conduct an examination in the taxpayer's local business office, if the records are maintained there. In the event the records are maintained outside the city, certified copies of the appropriate books and records shall be sent to the assessor's office upon demand.

(b)

Any person who shall fail or refuse to keep or open for inspection the records required by this section shall be guilty of a Class 4 misdemeanor.

(Ord. No. 4969-96, § 1)

Sec. 23-10. - Exclusions and deductions from total gross receipts.

(a)

General rule. Gross receipts for license tax and fee purposes shall include only those receipts derived from the exercise of a licensable privilege to engage in a business.

(b)

The following items shall be excluded from total gross receipts:

(1)

Amounts received and paid to the United States, the Commonwealth or any county, city or town for the Virginia retail sales or use tax, or for any local sales or excise tax, or any federal or state excise tax on motor fuels.

(2)

Any amount representing the liquidation of a debt or conversion of another asset to the extent that the amount is attributable to a transaction previously taxed (e.g., the factoring of accounts receivable created by sales which have been included in taxable receipts even though the creation of such debt and factoring are a regular part of the business).

(3)

Any amount representing returns and allowances granted by the licensee to its customer.

(4)

Receipts which are the proceeds of a loan transaction in which the licensee is the obligor.

(5)

Receipts representing the return of principal of a loan transaction in which the licensee is the creditor, or the return of principal or basis upon the sale of a capital asset.

(6)

Rebates and discounts taken or received on account of purchases by the licensee. A rebate or other incentive offered to induce the recipient to purchase certain goods or services from a person other than the offeror, and which the recipient assigns to the licensee in consideration of the sale of goods and services shall not be considered a rebate or discount to the licensee, but shall be included in the licensee's total gross receipts together with any handling or other fees related to the incentive.

(7)

Withdrawals from inventory for purposes other than sale or distribution for which no consideration is received, and the occasional sale or exchange of assets other than inventory, whether or not a gain or loss is recognized for federal income tax purposes.

(8)

Investment income not directly related to the privilege exercised by a licensable business not classified as rendering financial services. This exclusion shall apply to interest on bank accounts of the business, and to interest, dividends and other income derived from the investment of its own funds in securities and other types of investments unrelated to the licensed privilege. This exclusion shall not apply to interest, late fees and similar income attributable to an installment sale or other transaction that occurred in the regular course of business.

(9)

In computing license taxes and fees on an advertising agency business, the total gross receipts of the business shall exclude amounts paid by the licensee for any client or customer to the media for advertising. The advertising agency business will be permitted such exclusion, provided said amount is not converted to such agency's use in any way.

(c)

The following shall be deducted from total gross receipts or total gross purchases that would otherwise be taxable:

(1)

Any amount paid for computer hardware and software that is sold to a United States federal or state government agency provided that such property was purchased within two (2) years of the sale to said agency by the original purchaser who shall have been contractually obligated at the time of purchase to resell such property to a state or federal government agency. This deduction shall not occur until the time of resale and shall apply to only the original cost of the property and not to its resale price, and the deduction shall not apply to any of the tangible personal property which was the subject of the original resale contract if it is not resold to a state or federal government agency in accordance with the original contract obligation.

(2)

Any receipts attributable to business conducted in another state or foreign country in which the taxpayer is liable for an income or other tax based upon income.

(Ord. No. 4969-96, § 1)

Sec. 23-11. - General penalties for failing to file a return.

(a)

It shall be unlawful for any person to fail to file a return as required by the provisions of this chapter.

(b)

Willful failure to file a return as required by any provision of this chapter shall constitute (i) a Class 3 misdemeanor if the amount of the tax or fee assessed is one thousand dollars ($1,000.00) or less, or (ii) a Class 1 misdemeanor if the tax or fee assessed is more than one thousand dollars ($1,000.00) or is indeterminable. All other violations of this chapter shall constitute a Class 1 misdemeanor unless otherwise specified.

(c)

Each day's violation shall constitute a separate offense.

(Ord. No. 4969-96, § 1)

Sec. 23-12. - General duties of commissioner.

(a)

It shall be the duty of the commissioner to require all parties prosecuting any business for which a license is required by this chapter to procure such license and pay the applicable tax or fee. Should there be any license tax or fee not paid when due, it shall be the commissioner's duty to either report all such delinquents to the treasurer for collection, or as a designated collector of taxes and fees, attempt collection of some or all of the delinquent taxes and fees utilizing the authority granted collectors of taxes and fees in this chapter and the Code of Virginia, 1950, as amended.

(b)

The commissioner shall report monthly to the Newport News Director of Finance the aggregate amount of license taxes and fees assessed during the month and collected or placed in the hands of the treasurer for collection.

(c)

It shall be the duty of the commissioner to keep a record of all applications filed under this chapter for a period of three (3) years or until audited, whichever is longer.

(Ord. No. 4969-96, § 1; Ord. No. 6008-04)

Sec. 23-13. - Propounding interrogatories to applicant.

In addition to all other lawful means of ascertaining the amount of total gross receipts or total gross purchases used in the calculation of any license tax or fee owed by any person, the commissioner or his agent may propound interrogatories to such person, which shall be answered under oath, and may also use such other evidence as the commissioner may procure.

(Ord. No. 4969-96, § 1)

Sec. 23-14. - False statements in application, affidavit or return.

It shall be unlawful for any person subject to the payment of a license tax or fee under this chapter to make any false statement to the commissioner or in any application, affidavit or return required by this chapter.

(Ord. No. 4969-96, § 1)

Sec. 23-15. - Estimates to determine tax for beginners, etc.

(a)

For the purpose of ascertaining the license tax or fee to be paid by any person beginning a new business whose license tax or fee is based on total gross receipts, total gross sales, total gross purchases, total gross commissions, total gross contracts or orders, the prospective licensee shall, in good faith, estimate the basis for measuring the license tax or fee between the date of issuance of the license and the 31st day of December of that license year.

(b)

The license tax or fee of every person who was licensed or licensable by the city for only a part of the next preceding license year shall be computed for the then current license year on the basis of an estimate of the amount of total gross receipts, total gross sales or total gross purchases which the licensee will make throughout the then current license year.

(c)

Every underestimate under this section shall be subject to correction by the commissioner, whose duty it shall be to assess such licensee with such additional taxes or fees as may be found to be due after the close of the license year on the basis of total gross receipts, total gross sales, total gross purchases, total gross commissions or total gross contracts or orders. In case of an overestimate, the commissioner shall order a refund in the amount of the overpaid tax or fee, except as otherwise provided for in this chapter.

(d)

Except for those businesses provided for in subsections (a), (b) and (c) of this section, the license tax or fee to be paid by any person whose license tax or fee is based on total gross receipts, total gross sales, total gross purchases, total gross commissions, total gross contracts or orders, shall be computed for the then current license year using the base year.

(Ord. No. 4969-96, § 1)

Sec. 23-16. - Assessment of tax and issuance of license generally.

The commissioner shall assess each applicant for a license or other person of whom a license is required by this chapter with the license tax or fee required by this chapter, and, upon receipt of payment of the required tax or fee, shall issue a license, signed by the commissioner, to prosecute the business, employment, profession or thing to be done therein named, which license shall not be valid or effective unless and until the tax or fee required shall be paid to the treasurer or commissioner, as collectors of city taxes, fees and levies, and such payment shall be shown on the license.

(Ord. No. 4969-96, § 1)

Sec. 23-17. - Certificates prerequisite to issuance or validity.

If a business is one for which a license can be granted only on the certificate of a court or other officer, then such license shall not be issued or valid or effective until such certificate shall have been obtained and provided to the commissioner.

(Ord. No. 4969-96, § 1; Ord. No. 6172-05)

Sec. 23-18. - Assessment of additional tax.

(a)

Whenever a field representative or any other officer of the city charged in any manner with the duty of assessing or collecting license taxes and fees shall ascertain that any person should be assessed with any additional license taxes or fees, pursuant to the provisions of this chapter, it shall be such officer's duty to report the same, together with the amount thereof, to the commissioner, who shall thereupon assess such person with the additional tax or fee and shall transmit a copy thereof to the treasurer.

(b)

In the event the additional license tax or fee assessed under this section is not paid within thirty (30) days after such assessment, the commissioner or treasurer shall proceed to collect the same in the same manner and with the same authority as all other taxes and fees are collected, together with penalty and interest as provided in this chapter.

(Ord. No. 4969-96, § 1)

Sec. 23-19. - Proration required when person, firm or corporation permanently ceases to engage in business, trade, profession or calling.

In the event that a person or entity ceases to engage in a business within the city during a year for which a license tax has already been paid, the taxpayer shall be entitled upon application to a refund for that portion of the license tax already paid, prorated on a monthly basis so as to ensure that the licensed privilege is taxed only for that fraction of the year during which it is exercised within the city. The city shall remit refunds and shall offset against such refund any amount of past-due taxes or fees owed by the same taxpayer to the city. This refund shall not be applicable to those licenses based upon a minimum fee or minimum tax. In no event shall a refund be made if it would result in a payment to the city of an amount less than that which would have been paid if the tax or fee had been calculated at the lowest tax or fee applicable to that business activity.

(Ord. No. 4969-96, § 1)

Sec. 23-20. - Display of license.

Every person required to pay a license tax or fee, or obtain any decal under the provisions of this chapter, shall keep the license or decal in a convenient place, and whenever required to do so, shall exhibit the same to any member of the police department, when such member is detailed or authorized to inspect such license, or to a field representative.

(Ord. No. 4969-96, § 1)

Sec. 23-21. - Examination and audit of licensee's records.

(a)

Should a field representative or any other officer of the city charged in any manner with the duty of assessing or collecting license taxes and fees have reason to believe, in any case, that the amount of actual or probable purchases or sales, or actual or probable commissions, or the total gross or net receipts from any business, or any other matters that may be pertinent to the assessment of such license tax or fee, have been incorrectly reported or returned, such field representative or officer shall make a report thereof to the commissioner. Upon receipt of such report, or upon the commissioner's own motion, the commissioner is authorized and empowered to summon such person before him and require the production in the commissioner's office of any and all such person's records, books and papers likely to throw any light upon the matter under investigation. The commissioner is also authorized and empowered to make or cause to be made such other and further investigations, examinations and audits of the records, books and papers of such person as the commissioner shall deem proper, in order to accurately determine the proper return to be made by such person.

(b)

If, after an investigation, examination or audit pursuant to this section, it shall appear that purchases, sales, commissions, receipts or other matters pertinent to the assessment have been incorrectly reported or returned, the commissioner shall assess such person with the proper city license tax or fee together with penalty and interest as provided in this chapter.

(c)

Any person who shall fail to appear before the commissioner and produce such records, books and papers, when duly summoned, or who shall refuse to permit the commissioner to make or cause to be made such other and further investigation and audit of such books and papers, shall be deemed guilty of a Class 3 misdemeanor.

(Ord. No. 4969-96, § 1)

Sec. 23-22. - Authority of commissioner to require information concerning subcontracts.

The commissioner, in performing the duties of such office, shall have authority to require any person doing business in the city to furnish a list of the names and addresses of each subcontractor to whom any part of a contract is sublet, as well as the amount of each subcontract prosecuted in the city.

(Ord. No. 4969-96, § 1)

Sec. 23-23. - Reduction of license tax.

Any business located in an Enterprise Zone may be designated a "qualified business", for purposes of this article, if it is certified by the Newport News Department of Development as meeting specific guidelines for eligibility for a reduction of the license tax or fee in accordance with the application submitted to and approved by the Governor of the Commonwealth of Virginia for designation of that Virginia Enterprise Zone within which the business is located.

A qualified business is eligible for a reduction of its license tax or fee. Reduction of the license tax or fee shall begin as of the date of certification, by the Newport News Department of Development, of a firm as a qualified business. The license tax and fee shall be reduced according to the following schedule:

The amount of reduction shall not exceed ten thousand dollars ($10,000.00) in any single year.

(Ord. No. 4969-96, § 1; Ord. No. 6597-09)

Secs. 23-24—23-32. - Reserved.