Minutes 03/23/1954 - Laserfiche WebLink

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2: TUESDAY MAHCH 23, 1954 /-- To: Subject: Hon. R. S. Hodnett, Mayor, and Martinsville City Coun:::il Special Business License Tax: Study Committee Meeting Held March 16, 1954 /- A called meeting of the Special License Tax Study Committee of the City of IAartinsville was he ld in the City Manager's office on Tues day, March 16, 1954, at 2:30 P.M., with all ~embers present, as follows: Councilman J. R. Walker, Councilman D. Hurd Goode, Cit;)r Manager Kent MatileYfSOn, City Finarce Director W. H. Yeaman, and Wir. F'rank Hodges, a local citizen and representative of the local laundry-dry cleaning industry. Also present, at the invitation of the committ~e, was Dr. Roland Egger, Director of tho Bureau of Public Administra- tion of the University of Virginia, Charlottesville, Virginia, who supervised and conducted for the City of Martinsville the 19h7-48 study which provided the basis for the City's first business and occupational license ta.'Ces measured by gross receipts of local businesses and occupations. City Manager Mathewson, serving as chairman of the meoting, briefly described the purpose for which the committee was appointed on May 12, 1953 by Ma;ror R. S. Hodnett, as authorized by Martinsville City Council on same date, viz., (1) to investigate and consider the claim of local laundries-dry cleaners tha t their businesses for local license taxation are taxed a much higher l' ate than they should be, in comparison with other types of businesses, and (2) to investigate and consider such other matters relevant to local business license taxation which merit investigation and consideration. ~'" i~ ~ -"-, In discussing first the second phase of the committee's assignment, Dr. Egger pointed out that~ according to the latest available information, there are indications that the 1947-48 data and structure are in need of revision. For examples, Dr. Eg!3er stated that usini: the 1947-L~8 index of 1110011 for retail merchants the category for contractors was then in a relative position of 1113011 but from latest analyses had dropped to a relative position of "61". Likevlise, amusement businesses have dropped from 112.50" to 1119311. On the other hand, business service occupations have shmm an upv[ard trend. As a result, Dr. Egger recommended that Council consider these changes and trends in relationships generally, either on the basis of a study made by the Department of Taxation of the Commomvealth of Virginia and other recent studies or on the basis of a complete local study of latest available ta'C returns, in order that any inequities in local license tax rates resulting from changing business condi tions might be corrected. It was the consensus of the connittee's opinion that it would be advisable to have from Dr. Egger a memorandum outlining these trends in order that the committee might make a recommendation to the Council relative to conducting a complete license study for IvIartinsville. As to the claim of local laundries-dry cleaners-in connection with the first phase of the committee's assignment--it was felt that this claim would best be handled through such a complete study mentioned hereinabove. .-, SPECIAL LICEIEE TA..X STUDY COliiIvIITTEE J. R. WaDcer D. Hurd Goode Frank L. Hodges Kent Mathewson W. H. Year.1a.l1