File #: ID 23-064    Version: 1 Name: Business, Professional and Occupational License refund
Type: Action Item Status: Passed
File created: 2/17/2023 In control: City Council
On agenda: 2/28/2023 Final action: 2/28/2023
Title: Consider a refund for a portion of the 2022 Business Professional and Occupational License (BPOL) tax for one business.
Attachments: 1. Memorandum, 2. Redacted Certificate for February 28, 2023

Subject:

Title

Consider a refund for a portion of the 2022 Business Professional and Occupational License (BPOL) tax for one business.

Body

Presented By:  Chris Brown, City Attorney

Recommendation and Review

§ 58.1-3981 of the Code of Virginia requires City Council approval of any refunds in excess of $10,000.  To provide Council with adequate information to determine approval while also maintaining confidentiality pursuant to Code of Virginia §58.1-3, the business name has been redacted on the Certificate of the Commissioner of the Revenue.  The original version of the Commissioner’s certification is on file in the Commissioner’s office, protected by attorney-client privilege, and will be signed by the City Attorney and provided to the Treasurer following Council approval.

 

TAXPAYER A filed a 2022 business license renewal form with a check for the entire year. The new owner obtained a business license in February 2023 stating they purchased TAXPAYER A business in Harrisonburg on February 22, 2022.    The license was prorated for two (2) months.  Amount of refund:  $ 14,098.32.