ORDINANCE

AN ORDINANCE AMENDING SECTION 12-13 OF THE

CODE OF FAUQUIER COUNTY TO REVISE THE BUSINESS, PROFESSIONAL AND OCCUPATION TAX RATES ON CERTAIN BUSINESSES

            WHEREAS, Virginia Code 58.1-3700 provides that a County may require that a business professional and occupation license may be required; and

            WHEREAS, Section 12-13(a) of the Code of Fauquier County provides for the rate of tax on those businesses with annual gross receipts less than $100,000; and

            WHEREAS, the Board of Supervisors has held a public hearing to receive citizen comment on a proposed amendment of Section 12-13(a) to revise certain license tax amounts; and

            WHEREAS, by the adoption of this ordinance the Board of Supervisors determines that it is in the best interest of the citizens and businesses of Fauquier County to revise the license tax for those businesses subject to business license tax; now, therefore, be it

            ORDAINED by the Fauquier County Board of Supervisors this 8th day of January 2009, That Chapter 12 relating to Licenses of the Code of Fauquier County be, and is hereby, amended for Calendar Year 2009 forward as follows:

Sec. 12-13.  License fees and tax.

(a)   For businesses whose gross receipts are fifty thousand dollars ($50,000.00) or less there shall be a license tax of $25.00, for businesses whose gross receipts are one hundred thousand dollars ($100,000.00) or less but greater than fifty thousand dollars ($50,000.00) there shall be a license tax of $50.00 except for the Contractor classification whose gross receipts are twenty five thousand dollars ($25,000.00) or less there shall be a license tax of $20.00 for the issuance of such licenses. These fees shall be nonrefundable. 

                                                                                    A Copy Teste 

                                                                                    Paul S. McCulla
                                                                                    Clerk to the Board of Supervisors

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