Minutes 01/23/1996 - Laserfiche WebLink

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(4) The gross receipts from the performance of personal services shall be attributed to the definite place of business at which the Services are performed or, if not performed at any definite place of business, then the definite place Of business from which the Services are directed or controlled. (b) Apportionment. If the licenses has more than one definite place of business and it is impractical or impossible to determine to which definite place of business gross receipts should be attributed under the general rule, the gross receipts of the business shall be apportioned between the definite places of businesses as provided in §58.1-3709. Gross receipts shall not be apportioned to a definite place of business unless some activities under the applicable general rule occurred at, or were controlled from, such definite place of business. Gross receipts attributable to a definite place of business in another jurisdiction shall not be attributed to this jurisdiction in the event the other Jurisdiction does not impose a tax on the gross receipts attributable to the definite place of business in such other jurisdiction. (c) Agreements. The assessor may enter into agreements with any other political subdivision of Virginia concerning the manner in which gross receipts shall be apportioned among definite places of business. However, the sum of the gross receipts apportioned by the agreement shall not exceed the total gross receipts attributable to all of the definite places of business affected by the agreement. Upon being notified by a taxpayer that its method of attributing gross receipts is fundamentally inconsistent with the method of one or more political subdivisions in which the taxpayer is }iceneed to engage in business and that the difference has, or is likely to~ result in taxes on more than 100t of its gross receipts from all locations in the affected jurisdictions, the assessor shall make a good faith effort to reach an apportionment agreement with the other political subdivisions involved. 4. Limitations, extensions, appeals and rulings. The enforcement of the provisions of this ordinance including limitations with respect thereto, the correction of any assessment hereunder and any appeal by this jurisdiction of a correction made by its assessing official or by any person assessed with taxes hereunder and aggrieved by such assessment shall be pursuant to Chapter 39, Title 58.1 of the Code of virginia; provided, however: (a) any person assessed with a licensing tax under this ordinance as the result of an audit may within the period provided in S58.1-3980 of the Code of Virginia, apply to the assessing official for a correction of the assessment. The application must be riled in good faith and sufficiently identify the taxpayer, audit period, remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts relevant to the taxpsyer's contention. The assessor may hold a conference with the taxpayer if'requested by the taxpayer, or require submission of additional information and documents, further audit, or other evidence deemed necessary for a proper and equitab]e determination of the applications. The assessment slyall be deemed prime facie correct. The assessor shall undertake a full review of the taxpayer's claims and issue a determination to the taxpayer setting forth its position. Every assessment pursuant to an audit shall be accompanied by a written explana. tion of the taxpayer's right to seek correction and the specific procedure to be rollowed in the jurisdiction (e.g., the name and address to which an application should be directed). (b) Provided an application is made within 90 days of an assessment, collection activity shall be suspended until 30 days after the final determination is issued by the assessor, unless the assessor determines that collection would be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of subsection (f) of Section C of this ordinance, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" includes a finding that the application is frivolous, or that a taxpayer desires (i) to depart quickly from the locality, (ii) to remove his property therefrom, (iii) to conceal himself or his property therein, or (iv) to do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question. (c) Any taxpayer may request a written ruling regarding the application of tl~e tax to a specific situation from the assessor. Any person requesting such a ruling must provide all tile relevant facts for the situation and may present a rationale for the basis of an interpretation of th~ law most favorable to the taxpayer. Any misrepresentation or change in the applicable law or the factual situation as presented in the ruling may be revoked or amended prospectively if (i) there is a change in the law, a court decision, or (ii) the assessor notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based. HoweVer, any person who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect. 5. Recordkeeping and audits, Every person who is assessable with a license tax shall keep sufficient records to enable the assessor to verify the correctness of the tax paid for the license years assessable and to enable the assessor to ascertain what is the correct amount of tax that was assessable for each of those years. All such records, books o.f accounts and other information shall be open to inspection and lo