Board of Supervisors Meeting Date: 

Paul S. McCulla, County Administrator

January 8, 2009

Staff Lead:


Ross W. D'Urso, Commissioner of the Revenue

Commissioner of the Revenue


An Ordinance Amending Section 12-13 of the Code of Fauquier County to Revise Certain Business, Professional and Occupation License Fees


Topic Description:

At its November 13, 2008, business meeting the Board of Supervisors voted to implement a Business, Professional and Occupation License (BPOL) fee for businesses that have a gross income of less than $100,000 as part of its Fiscal Year 2009-2010 budget reduction package.   The fee would be $25.00 for businesses whose gross receipts are less that $50,000 and $50.00 for businesses whose gross receipts are less than $100,000 but greater than $50,000.  This would apply to all businesses that currently have no other fee charged.  Those businesses that are classified as contractors would have a fee of $20.00 since the rated license for contractors already starts at $25,000 and have a tax rate of $0.085 per one hundred dollars, therefore, a license fee of $25.00 for those businesses would exceed the base rated tax.  These fees would apply to licenses issue for the Calendar Year 2009 forward.

Requested Action of the Board of Supervisors: 

Conduct a public hearing and consider adoption of the attached Ordinance.

Financial Impacts Analysis:

A request was made to the Commissioner of the Revenue to estimate the fiscal impact of establishing a fee for businesses that are currently required to obtain a license but are not charged for such issuance.  After a review of the license applications for Tax Year 2008, the Commissioner of the Revenue estimates that annual revenue generated from this fee would be approximately $43,000.

Identify any other Departments, Organizations or Individuals that would be affected by this request:

Commissioner of the Revenue


Budget Office

County Administration

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