Minutes 08/14/1984 - Laserfiche WebLink

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100 TUESDAY AUGUST 14, 1984 Council also unanimously adopted the following ordinance (as introduced at Council's July 24th meeting), amending the City's Business-Professional-Occupational License Tax Ordinance to provide for the prorating and/or refunding of business license taxes under certain circumstances and in accordance with statutory provisions: BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in regular session on August 14, 1984, that the Business, Pro- fessional, Occupational License Tax Ordinance, 1983, be amended so as to include a new Section 16 under Article I thereof and to read as follows: 16. Prorations and Refunds. The City shall not impose a license tax on a business, trade, profession, occupation or calling, or upon a person, firm or corporation for any fraction of a year during which such person, firm or corporation has per- manently ceased to engage in such business, trade, profession, occupation or calling within the city. In the event a person, firm or corporation ceases to engage in a business, trade, pro- fession or calling within the city during a year for which a license tax has already been paid, the taxpayer shall be en- titled 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 frac- tion of the year during which it is exercised. The City shall offset past due license taxes owed by a taxpayer against the amount of any refund payable to such taxpayer as a result of such taxpayer's ceasing to engage in business during the taxable year for which license taxes have already been paid; provided that no refund shall be required where a flat fee is imposed in lieu of a tax measured by gross receipts. Under date of July 30, 1984, Mayor Cole and Mr. Madison V. Hubbard, Jr., the latter being Chairman of the Henry County Public Service Authority, issued the following memo- randum entitled, "Waste Water Treatment Facilities", to the members of Council, members of the Henry County Board of Supervisors, and members of the Henry County Public Service Authority, with copies to the respective administrators and to the local news media: We have had a growing concern that the previously projected sewage flows that led to the "8 & 8" concept are in error. ("8 & 8" means 8 m.g.d. capacity at each of the City and County plants.) It is our opinion that future growth and therefore sewage flow, from the Upper Smith River, Beaver Creek and Jones Creek basins will be less than originally forecast.