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05-17-2018 Regular MeetingREGULAR MEETING OF THE ISLE OF WIGHT COUNTY BOARD OF SUPERVISORS HELD IN THE ROBERT C. CLAUD, SR. BOARD ROOM OF THE ISLE OF WIGHT COUNTY COURTHOUSE ON THURSDAY, THE SEVENTEENTH DAY OF MAY IN THE YEAR TWO THOUSAND AND EIGHTEEN PRESENT: Rudolph Jefferson, Chairman, Hardy District William M. McCarty, Vice -Chairman, Newport District Don G. Rosie, II, Carrsville District Joel C. Acree, Windsor District Richard L. Grice, Smithfield District ALSO IN ATTENDANCE: Mark C. Popovich, County Attorney Randy R. Keaton, County Administrator Donald T. Robertson, Assistant County Administrator Carey M. Storm, Clerk CALL TO ORDER Chairman Jefferson called the regular Board of Supervisors' meeting to order at 5:00 p.m. and welcomed all present. APPROVAL OF AGENDA/AMENDMENTS On motion of Supervisor McCarty, which was unanimously adopted, the agenda was approved with the removal of Item (D), Resolutions to Amend Financial and Accounting Policies, under the Consent Agenda. CLOSED MEETING The following matters were identified for discussion in closed meeting by County Attorney Popovich: Pursuant to Section 2.2-3711(A)(1) of the Code of Virginia concerning a discussion regarding the appointment of specific appointees to County boards, committees or authorities and pursuant to Section 2.2-3711(A)(7) regarding two personnel matters related to the performance of specific appointed employees. Upon motion of Supervisor Acree and all voting in favor, the Board entered the closed meeting for the reasons stated by County Attorney Popovich. Upon motion of Supervisor McCarty and all voting in favor, the Board reconvened into open meeting. County Attorney Popovich reminded the Board that in accordance with Section 2- 10(G) of the Board's Rules & Procedure, all those who participated in the closed meeting are reminded that all matters discussed in closed meeting are to remain confidential, as provided under the Virginia Freedom of Information Act, and that such matters as were discussed in closed meeting should not be acted upon or discussed in public by any participant unless and until a public, formal action of the Board of Supervisors is taken on that particular subject matter. Upon motion of Supervisor McCarty, the following Resolution was adopted: CERTIFICATION OF CLOSED MEETING WHEREAS, the Board of Supervisors has convened a closed meeting on this date pursuant to an affirmative recorded vote and in accordance with the provisions of the Virginia Freedom of Information Act; and, WHEREAS, Section 2.2-3712(D) of the Code of Virginia requires a certification by this Board of Supervisors that such closed meeting was conducted in conformity with Virginia law; NOW, THEREFORE, BE IT RESOLVED that the Board of Supervisors hereby certifies that, to the best of each member's knowledge, (i) only public business matters lawfully exempted from open meeting requirements by Virginia law were discussed in the closed meeting to which this certification resolution applies, and (ii) only such public business matters as were identified in the motion convening the closed meeting were heard, discussed or considered by the Board of Supervisors. VOTE AYES: Acree, Rosie, Grice, Jefferson and McCarty NAYS: 0 ABSENT DURING VOTE: 0 ABSENT DURING MEETING: 0 Supervisor Grice moved that Item (D), Resolutions to Amend Financial and Accounting Policies, be added back under the Consent Agenda which passed unanimously (S-0). INVOCATION/PLEDGE OF ALLEGIANCE Supervisor Acree delivered the invocation and led the Pledge of Allegiance to the American Flag. CITIZENS' COMMENTS No citizens appeared and spoke. I Supervisor Acree remarked that his recent tour of the Animal Shelter revealed that the County has a strong volunteer group and represents a community partnering with its government. CONSENT AGENDA A. Planning Commission Resolution of Appreciation for Don G. Rosie B. Planning Commission Resolution of Appreciation of William S. Saunders, IV C. Resolution to Designate May 20-26, 2018 Emergency Medical Services (EMS) Recognition Week D. Resolutions to Amend Financial and Accounting Policies E. Resolution to Appropriate Funds to the FY2018 County Fair Fund for the Additional Truck and Tractor Pull Event ($13,000) F. Resolution to Appropriate $602,508 from the FY2017 General Fund Assigned Fund Balance to the FY2018 General Fund Operating Budget for the County Attorney and to Appropriate $8,601 from the FY2017 General Fund Committed Fund Balance to the FY2018 General Fund Operating Budget for the Inspection Department G. Resolution to Fund Future General Fund Commitments and to Appropriate $55,000 for Mowing Equipment from FY2017-18 General Fund Excess Revenues H. Resolution to Re -appropriate Unspent Funds from the FY2017 General Fund Assigned Fund Balance to the FY2018 General Fund School Maintenance and Repair Account ($465,415) I. Resolution to Accept Donated 6 -Year -Old Belgian Malinois Canine from the United States Department of the Navy J. Minutes of April 4, 2018 Work Session; April 12, 2018 Work Session; and, April 26, 2018 Work Session Supervisor McCarty moved that the Consent Agenda be adopted, which passed by unanimous vote (5-0). REGIONAL AND INTER -GOVERNMENTAL REPORTS No reports were offered. APPOINTMENTS Supervisor Acree moved that Supervisor Grice be reappointed for an additional four-year term on the Western Tidewater Water Authority which passed by unanimous vote (5-0). 3 Supervisor Grice moved that Supervisor Acree be reappointed for an additional four-year term on the Western Tidewater Water Authority which passed by unanimous vote (5-0). Supervisor Acree moved that Mark Popovich be reappointed for an additional four-year term on the Western Tidewater Water Authority which passed by unanimous vote (5-0). SPECIAL PRESENTATIONS The Entrepreneur of the Year Award was presented to Jeb Bonnet, owner of "Jeb the Butcher." Renee Stallings was presented a Public Service Award for her identification of a tax incorrectly applied to utility bills associated with several volunteer fire and EMS agencies in the County. Tommy Catlett, Virginia Department of Transportation, disseminated a monthly maintenance report for the Smithfield and Windsor areas and advised the Board on upcoming projects and construction. The following transportation concerns were relayed by the Board: Benns Church intersection/address backup at the turn lane Route 17 southbound/address congestion Route 17/request for accident data Route 17/James River Bridge/match the brush at Ragged Island Bradby Lane and Ft. Huger/Down street sign Homes Lane and Old Stage Highway/downed street signs Blount Corner Road/road drops off into a ditch PUBLIC HEARINGS A. Application of CKG Enterprises, LLC, for an Amendment to the Conditional Limited Industrial Zoning of a 2.72 Acre Parcel to Amend the Permitted Uses on the Property. Malina Springer, Principal Planner, provided background information on the application. The public hearing was opened and those in favor or in opposition to the proposed application were solicited. No one appeared and spoke and the public hearing was closed. Supervisor McCarty moved that the application be approved which passed unanimously (5-0). 4 B. Application of George Paul Gwaltney, owner, and Debra Hall, applicant, for a Conditional Use Permit on Approximately .53 acres Located at 14168 Carrollton Boulevard (Rte. 17) to Allow for a Commercial Kennel. Trenton Blowe, Principal Planner, provided background information on the application which was recommended for denial by the Planning Commission because of the Nike Park Road extension project which will result in significant impacts to this site, to include the full removal of existing structures; could cause increases to road project costs and construction time; and because the fenced area does not meet the requirement for a commercial kennel. The public hearing was opened and those in favor or in opposition to the proposed application were solicited. Kent Hildebrand of the Newport District spoke in support. He cited a loss in revenue due to the County as a result of the Nike Park road extension project and suggested that the Board request VDOT to shift the project 75 feet to the north in between the current property and Major League Builders. Debra Hall, the applicant, submitted a petition containing the names of 21 individuals in favor of the Conditional Use Permit for a proposed boarding facility. Loretta Lowe, Mary Vaughan, Rachel Bradley, Lynette Benn, Anthony Courney and Kylee spoke in favor of the approval of the Conditional Use Permit. The public hearing was closed and comments from the Board were sought. Following discussion by the Board regarding the applicant installing the fence without obtaining a permit; concerns with the setting of a precedent and that there was boarding of animals without permission to do so; and, that the applicant is aware that the proposed Nike Park Road project will go through the property under discussion and will require her to relocate, Supervisor McCarty moved that the application be approved which passed unanimously (5-0). Following a recess, Chairman Jefferson called for a public hearing on the following: C. Resolution of the Board of Supervisors of Isle of Wight County to Approve Priorities for the Virginia Department of Transportation's Secondary Six - Year Improvement Program for FY2019 through FY2024. Jamie Oliver, Transportation Planner, briefed the Board on the proposed Secondary System allocation of State funds for County roads in FY2019 in the amount of $165,820. She advised that Morgart's Beach, Rattlesnake Trail and Broadwater roads were added to the Secondary Six -Year Improvement Program in FY2014-15 and remain in the current Plan. 5 The public hearing was opened and those in favor or in opposition to the proposed plan were solicited. No one appeared and spoke and the public hearing was closed. Supervisor Grice moved that the following Resolution be adopted which passed unanimously (5-0): RESOLUTION OF THE BOARD OF SUPERVISORS OF ISLE OF WIGHT COUNTY TO APPROVE PRIORITIES FOR THE VIRGINIA DEPARTMENT OF TRANSPORTATION'S SECONDARY SIX-YEAR IMPROVEMENT PROGRAM FOR FY 2019 THROUGH FY 2024 WHEREAS, Sections 33.1-23 and 33.1-23.4 of the Code of Virginia (1950, as amended) provide the opportunity for each county to work with the Virginia Department of Transportation (VDOT) in developing a Secondary Six -Year Improvement Program (SSYIP); and, WHEREAS, this Board has held a public hearing on the proposed Plan (FY 2019 -FY 2024), in accordance with VDOT policies and procedures, on May 17, 2018 and all citizens of the County had the opportunity to make comments and recommendations concerning the proposed Program; and, WHEREAS, VDOT Local Program and Residency staff have reviewed and concurred with the proposed SSYIP (FY 2019 -FY 2024). NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of Isle of Wight Virginia that the Secondary Six -Year Improvement Program for FY 2019-2024 is hereby approved, as presented at the public hearing. BE IT FURTHER RESOLVED that the County Administrator of Isle of Wight County, Virginia is authorized to execute all Program documents and make such accounting adjustments and execute such agreements and contracts for projects as necessary to proceed with the Program as approved. D. An Ordinance to Amend and Reenact the Isle of Wight County Code by Amending and Reenacting Chapter 5. Elections. Article III. Section 5-11. Enumerated. County Attorney Popovich presented a request from the Carrsville Ruritan Club to move the Carrsville polling place from its current location at the Carrsville Volunteer Fire Department to the Carrsville Community Center effective August 1, 2018 due to inadequate parking, heavy traffic during peak voting hours and the potential for emergency vehicle ingress/egress blockage. The public hearing was opened and those in favor or in opposition to the proposed application were solicited. No one appeared and spoke and the public hearing was closed. 6 Supervisor Rosie moved that the following Ordinance be adopted which passed unanimously (5-0): AN ORDINANCE TO AMEND AND REENACT THE ISLE OF WIGHT COUNTY CODE BY AMENDING AND REENACTING CHAPTER 5. ELECTIONS. ARTICLE Ili. SECTION 5-11. ENUMERATED WHEREAS, the Isle of Wight County Registrar, on behalf of the Isle of Wight County Board of Elections, has requested a change to the polling place for the Carrsville voting precinct from the Carrsville Volunteer Fire Department to the Carrsville Community Center in the Carrsville Election District; and WHEREAS, the Board of Supervisors is in agreement with such a requested change. NOW, THEREFORE, BE IT ORDAINED by the Isle of Wight County Board of Supervisors, Virginia, that Chapter 5. Elections. Article III. Section 5-11. Enumerated is hereby amended and reenacted as follows: Sec. 5-11. Enumerated. The precincts for each election district and the polling place for each precinct shall be as set forth below: (a) Carrsville election district. (1) Camps Mill precinct: Polling place--Otelia J. Rainey Center. (2) Carrsville precinct: Polling place--Carrsville Community Center. (3) Walters precinct: Polling place --Walters Ruritan Building. (4) Zuni precinct: Polling place --Zuni Ruritan Building. (5) Raynor precinct: Polling place --Mt. Sinai Baptist Church 14165 Racetrack Road, Ivor, Virginia (b) Windsor election district. (1) Windsor precinct: Polling place --Windsor Volunteer Fire Department. (2) Longview precinct: Polling Place — Carrollton Ruritan Bldg 7 (3) Courthouse precinct: Polling place --Isle of Wight Ruritan Building. (c) Hardy election district. (1) Pons precinct: Polling place -- Emmanuel Baptist Church (2) Rushmere precinct Polling place -- First Gravel Hill Baptist Church (d) Smithfield election district. (1) Smithfield precinct: Polling place --Smithfield Center. (2) Cypress Creek precinct: Polling place — Good Shepherd Catholic Church (e) Newport election district. (1) Carrollton precinct: Polling place --Carrollton Nike Park. (2) Bartlett precinct: Polling place --Carrollton Baptist Church BE IT FURTHER ORDAINED that this revision to Section 5-11 shall become effective on August 1, 2018. E. An Ordinance to Amend and Reenact the Isle of Wight County Code by Amending and Reenacting Chapter 15, Taxation. County Attorney Popovich reviewed the proposed changes to the Ordinance which make it more user friendly and bring it up to date with current practices and procedures utilized by the Treasurer and the Commissioner of the Revenue. The public hearing was opened and those in favor or in opposition to the proposed application were solicited. No one appeared and spoke and the public hearing was closed. Supervisor Grice moved that the following Ordinance be adopted which passed unanimously (5-0): AN ORDINANCE TO AMEND AND REENACT THE ISLE OF WIGHT COUNTY CODE BY AMENDING AND REENACTING CHAPTER 15. TAXATION. WHEREAS, the Board of Supervisors of Isle of Wight County, Virginia, deems it necessary to revise its local ordinance related to taxation to reorganize, simplify and update said provisions to comply with current state law; NOW, THEREFORE, BE IT ORDAINED by the Isle of Wight County Board of Supervisors that Chapter 15. Taxation be amended and reenacted as follows: CHAPTER 15. - TAXATION. For state law as to taxation generally, see Code of Va., tit. 58.1. Article I. - In General. Sec. 15-1. — Bad Checks. (a) The purpose of this section is to provide for the imposition of a fee and penalties against any person for the submission of bad checks for the payment of any taxes or other sums due to the county. (b) If any check is tendered, uttered, published or passed to the county for any tax or other sums due, which is not paid by the bank on which it is drawn, then the person for whom such check was tendered shall remain liable for the payment of the tax or other sum due the same as if such check had not been tendered. (c) If a check, draft or order is uttered, published or passed for payment of taxes or any other sums due, which is subsequently returned for insufficient funds or because there is no account or the account has been closed, or because such check, draft or order was returned because of a stop -payment order placed in bad faith on the check, draft or order by the drawer, a fee, as set forth in the Isle of Wight Uniform Fee Schedule, as it may be amended from time to time, shall be imposed. In addition, if any check or other means of payment tendered is not paid by the financial institution on which it is drawn, due to insufficient funds, no account in the name of the drawer, or the account is closed and the check or other means of payment is returned unpaid, a penalty of thirty-five dollars ($35.00) or the amount of any costs, whichever is greater, shall be added to the sum due. Such penalty shall be in addition to any and all other penalties or fees provided by this section or as otherwise provided by law. (d) The penalty set forth in this section shall be in addition to the civil penalty provided by Sections 8.01-27.1 and 8.01-27.2 of the Code of Virginia (1950, as amended) and the commissioner of the revenue or treasurer of the county are hereby authorized to utilize Sections 8.01-27.1 and 8.01-27.2, in their discretion, in the collection of any check, draft or order. For state law as to authority of the county to enact this section, see Code of Virginia, Sections 15.2-106 (1950, as amended). Sec. 15-2. — Refund of taxes erroneously assessed. (a) The commissioner of the revenue is hereby authorized, when he or she is satisfied that he or she has erroneously assessed a county taxpayer with local taxes, to certify to the treasurer of the county the amount erroneously assessed. If the assessment exceeds the proper amount and has not been paid into the treasury of the county, the commissioner of the revenue shall exonerate the applicant from the payment of so much as is erroneously charged. If the taxes have been paid into the treasury of the county, the county treasurer shall refund to the applicant the amount erroneously paid, L� with interest, upon certification from the commissioner of the revenue and the county attorney that such assessment was erroneous. Said approval by the county attorney will not be required when the amount of the erroneous assessment does not exceed one thousand dollars. In the event that the erroneous assessment exceeds the sum of one thousand dollars, the commissioner of the revenue shall provide the board of supervisors with appropriate notification of such refund. (11-5-97; 10-17-96; 8-21-14.) (b) All refunds made under the provisions of this article shall be with interest at the rate of ten percent per annum, provided that no interest shall be required to be paid on such refunds if (i) the amount of the refund is ten dollars or less or (ii) the refund is the result of proration. In addition, any erroneous interest or penalty paid by a taxpayer shall be refunded. (11-5-87; 5-15-08.) (c) No refunds shall be made in any case when application therefor was made more than three years after the last day of the tax year for which such taxes were assessed. (11-5-87.) For state law as to authority of the county to enact this section, see Code of Virginia, Sections 58.1-3981, 58.1-3990 and 58.1-3991(1950, as amended). Sec. 15-3. — Property exempt from taxation by classification. (a) Pursuant to the authority granted in Article X, Section.6 of the Constitution of Virginia to exempt property from taxation by classification, the following classes of real and personal property shall be exempt from taxation: (1) Property owned directly or indirectly by the commonwealth or any political subdivision thereof. (2) Buildings with land they actually occupy, and the personal property owned by churches or religious bodies, including (i) an incorporated church or religious body and (ii) a corporation mentioned in Section 57-16.1 of the Code of Virginia (1950, as amended) and exclusively occupied or used for religious worship or for the residence of the minister of any church or religious body, and such additional adjacent land reasonably necessary for the convenient use of any such building. (3) Nonprofit private or public burying grounds or cemetaries. (4) Property owned by public libraries, law libraries or local bar associations when the same are used or available for use by a state court or courts or the judge or judges thereof, medical libraries of local medical associations when the same are used or available for use by state health officials, incorporated colleges or other institutions of learning not conduct for profit. This paragraph shall apply only to property primarily used for literary, scientific or educational purposes or purposes incidental thereto and shall not apply to industrial schools which sell their products to other than their own employees or students. (5) Property belonging to and actually and exclusively occupied and used by the Young Men's Christian Associations and similar religious associations, including religious mission boards and associations, orphan or other asylums, reformatories, hospitals and nunneries, conducted not for profit but exclusively as charities (which shall include hospitals operated by nonstock corporations not organized or conducted for profit but which may charge persons able to pay in whole or in part for their care and treatment). (6) Parks or playgrounds held by trustees for the perpetual use of the general public. 10 (7) Buildings with the land they actually occupy, and the furniture and furnishings therein belonging to any benevolent or charitable organization and used by it exclusively for lodge purposes or meeting rooms, together with such additional adjacent land as may be necessary for the convenient use of the buildings for such purposes. (8) Property of any nonprofit corporation organized to establish and maintain a museum. (b) The real and personal property of an organization classified in Sections 58.1- 3610 through 58.1-3622 of the Code of Virginia (1950, as amended) and used by such organization for a religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purpose as set forth in Article X, Section 6(a)(6) of the Constitution of Virginia, the particular purpose for which such organization is classified being specifically set forth within each section, shall be exempt, so long as such organization is operated not for profit and the property so exempt is used in accordance with the purpose for which the organization is classified. (c) Property which was exempt from taxation on December 31, 2016, shall continue to be exempt from taxation under the rules of statutory construction applicable to exempt property at the time such property became entitled to exemption. (d) Exemptions of property from taxation granted under this section on or after January 1, 2017 shall be strictly construed in accordance with Article X, Section 6(f) of the Constitution of Virginia. For state law as to authority of the county to enact this section, see Code of Virginia, Sections 58.1-3606, 58.1-3609 and 58.1-3651(1950, as amended). Sec. 15-4. — Property exempt from taxation by designation. Property not granted tax-exempt status prior to January 1, 2017, can be granted tax-exempt status by designation only by the adoption of an ordinance by the board of supervisors granting the exemption. The adoption of such an ordinance shall be pursuant to the provisions of Article 4.1, Chapter 36 of Title 58.1 of the Code of Virginia applicable to the exemption of property from taxation by designation. For state law as to authority of the county to enact this section, see Code of Virginia, Section 58.1-3651 (1950, as amended). Sec. 15-5. - Certain household goods exempt from taxation. All of the classes of household goods and personal effects listed and contained in section 58.1-3504 of the Code of Virginia are hereby declared to be exempt from taxation. (6-2-66, § 1.) For state law as to authority of county to enact this section, see Code of Va., § 58.1-3504. Sec. 15-6. - Certain farm animals, etc., exempt from taxation. The following farm animals, grains and other fees used for the nurture of farm animals, farm machinery and farm implements shall be exempt from taxation: (a) Horses, mules and other kindred animals. (b) Cattle. (c) Sheep and goats. 11 (d) Hogs. (e) Poultry. (f) Grains and other fees used for the nurture of farm animals. (g) Farm machinery other than the farm machinery described in subsection (h) below, and farm implements. (h) Farm machinery designed solely for the planting, production or harvesting of a single product or commodity. (5-3-79; 5-18-06) For state law as to authority of County to enact this section, see Code of Va., § 58.1-3505. Sec. 15-7. — Due dates. (a) The payment of taxes within the territorial boundaries of the county subject to taxation for county purposes under the Constitution and laws of the Commonwealth of Virginia shall be due and payable to the county on or before the following dates: (1) For personal property, real estate, motor vehicles, trailers and semi- trailers, the first one-half (%Z) of the annual tax shall be due and payable on June 5th and the second one-half (%) shall be due and payable on December 5th of each year. (2)For machinery and tools and equipment, the first one-half (%) of the annual tax shall be due and payable on August 5th and the second one-half (%) of the annual tax shall be due and payable on December 5th of each year. (b) If the relevant taxes are not paid on or before the dates set forth in subsection (a) of the section, the amount of such payment shall be past due as of each respective date unless otherwise provided for in accordance with Section 58.1-8 of the Code of Virginia (1950, as amended). Sec. 15-8. — Same; penalty for late payment; interest. If taxes be past due, as set forth in section 15-7, there shall be added and collected as part thereof a penalty as follows: a penalty of ten percent (10%) if not paid on or before the due date; and, in addition to such penalty, interest of ten percent (10%) per annum shall be due on such taxes and penalty, from the first of the month next following the due date, until paid. Sec. 15-9. — Fee to cover administrative costs and reasonable attorney's or collection agency's fees in collection of delinquent taxes. (a) There is imposed upon each person chargeable with delinquent taxes or other delinquent charges, fees to cover the administrative costs and reasonable attorney's or collection agency's fees, actually contracted for. The attorney's or collection agency's fees shall be twenty percent of the taxes or other charges so collected. The administrative costs shall be in addition to all penalties and interest, and shall be as set forth in the Isle of Wight County Uniform Fee Schedule, as adopted by the board of supervisors, as it may be amended, not to exceed thirty dollars for taxes or other charges collected subsequent to thirty or more days after notice of delinquent taxes prior to the taking of any judgment with respect to such delinquent taxes or charges, and thirty-five dollars for taxes or other charges collected subsequent to judgment. If the collection activity is to collect on a nuisance abatement lien, 12 the fee for administrative costs shall be as set forth in the Isle of Wight County Uniform Fee Schedule, as adopted by the board of supervisors, as it may be amended, or twenty-five percent of the costs, whichever is less; however, in no event shall the fee be less than twenty-five dollars. (11-6-86; 8-6-92; 10-20-94; 4-18-02; 12-18-08; 5-1-14.) (b) No tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under Section 58.1-3980 of the Code of Virginia (1950, as amended), so long as the appeal is filed within ninety (90) days of the date of the assessment, and for thirty (30) days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing. For state law as to authority of County to enact this section, see Code of Va., § 58.1-3958. Sec. 15-10. — Criminal penalty for failure to file return or filing false return. Any person who willfully fails or refuses to timely file any return required in this chapter or who makes false statements in such returns with the intent to defraud shall be guilty of an offense punishable as a Class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is one thousand dollars ($1,000.00) or less, or as a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than one thousand dollars ($1,000.00). For state law as to authority of County to enact this section, see Code of Va., § 58.1-3916.1. Sec. 15-11. — Prepayment of taxes. Any person desiring to pay any local taxes payable to the county for any year prior to the time the treasurer receives copies of the commissioner of the revenue's books, prior to the time before such taxes have been assessed, or, if assessed, prior to the time such taxes are due and payable, may pay the same to the treasurer and the treasurer shall give his or her full receipt therefore; but, if such taxes are of a kind requiring a return to be filed with the commissioner of the revenue in order that the correct amount of taxes may be computed, such person shall file such return with the commissioner of the revenue before he pays such taxes to the treasurer. In no event shall any taxpayer be credited with any interest that may accrue on any prepaid taxes and any such interest shall be retained by the county. For state law as to authority of County to enact this section, see Code of Va., § 58.1-3920. Sec. 15-12. — Payment by credit card. The treasurer of isle of Wight County, Virginia, is hereby authorized to accept payment of local taxes, including any penalties and interest thereon, by use of a credit card pursuant to Section 2.2-614.1 of the Code of Virginia, as amended. (2-17-94.) 13 Sec. 15-13. — Fee imposed for collecting delinquent taxes or other charges. Any person who fails to pay taxes or other charges to the county when due shall be subject to and liable for a delinquent collection fee. The delinquent collection fee shall consist of administrative costs, reasonable attorney's fees, and collection agency's fees actually contracted for. The administrative costs shall be as set forth in the Isle of Wight Uniform Fee Schedule, as it may be amended from time to time. Such administrative costs shall be collected subsequent to thirty (30) or more days after notice of delinquent taxes or charges, but prior to judgment. The administrative costs shall be in addition to all penalties and interest. Such person shall also be liable for reasonable attorney's or collection agency's fees equal to twenty percent (20%) of the taxes or other charges so collected. No tax assessment or tax bill shall be deemed to be delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under Section 58.1-3980 of the Code of Virginia (1950, as amended), so long as the appeal is filed within ninety (90) days of the date of the assessment, and for thirty (30) days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing. Sec. 15-14. — Crediting of payments for local levies to local accounts. The treasurer is not required to apply payments received to the taxpayer's oldest local account balance, but rather may exercise his or her own discretion regarding the priority of and crediting of local levies. [Sec. 15-15 through 15-19 reserved] Article II. — Personal Property Taxes Sec. 15-20. — Personal property taxes generally. (a) Tangible personal property and machinery and tools shall be taxed as of January first of each year. The status of all persons, firms, corporations and other taxpayers liable to taxation on any such property shall be fixed as of such date in each year and the value of such property shall be taken as of such date. (b) There shall be a personal property tax at a rate established each year by the board of supervisors on motor vehicles, trailers and boats, (hereafter referred to in this section as "taxable property") which have a situs within the county on January first of each year and which acquire a situs within the county on or after January second of each year. When taxable property acquires a situs within the county on or after January second, the personal property tax for that year shall be assessed to the owner prorated on a monthly basis for the portion of the tax year during which the taxable property has situs within the county. When tangible property with a situs in the county is transferred to a new owner within the county, the personal property tax shall be assessed to the new owner prorated on a monthly basis for the portion of the tax year 14 during which the new owner owns the taxable property. For purposes of proration, a period of more than one-half of a month shall not be counted. All taxable property shall be assessed as of January first of each year or, if it acquires situs or has its title transferred after January first, as of the first day of the month in which the taxable property acquires situs within the county or has its title transferred. The owner of taxable property acquiring situs within the county or to whom taxable property is transferred shall file a declaration of property ownership to the commissioner of revenue within thirty days of the date on which such property acquires a situs within the county or has its title transferred to such owner. (c) When any taxable property loses its situs within the county or its title is transferred to a new owner, the taxpayer shall from that time be relieved from personal property tax on such property and receive a refund of personal property tax already paid, or a credit against personal property taxes outstanding against the taxpayer, at the option of the commissioner of revenue, on a monthly prorated basis, upon application to the commissioner of revenue; provided, that application is made within one year from the last day of the tax year which the taxable property lost situs or has its title transferred. (d) Any person who fails to pay personal property taxes on or before the date due shall incur a penalty of ten percent of the tax due, or ten dollars, whichever is greater; provided, however, that the penalty shall in no case exceed the amount of tax due. Said sum shall become part of the taxes due. Interest at the rate of ten percent per annum from the first day following the day such taxes are due shall be paid upon the principal and penalties of such taxes remaining unpaid. (e) An exemption from this tax and any penalties arising therefrom shall be granted for any tax share or portion thereof during which the property was legally assessed by another jurisdiction and proof is presented to the commissioner of revenue indicating that such tax on the assessed property was paid. (9-3-92; 2-4-93; 7-14-14.) Sec. 15-21. — Personal property tax relief. (a) Purpose; definitions; relation to other ordinances. (1) The purpose of this section is to provide for the implementation of the changes to PPTRA affected by legislation adopted during the 2004 Special Session I and the 2005 Regular Session of the General Assembly of Virginia. (2) Terms utilized in this section that have defined meanings set forth in PPTRA shall have the same meanings as set forth in Virginia Code section 58.1-3523, as amended. (3) To the extent that the provisions of this section conflict with any prior ordinance or provision of this Code, this section shall control. (b) Method of computing and reflecting tax relief. (1) For tax years commencing in 2006, the county adopts the provisions of Item 503.E of the 2005 Appropriations Act, providing for the computation of tax relief as a specific dollar amount to be offset against the total taxes 15 that would otherwise be due but for PPTRA, and the reporting of such specific dollar relief on the tax bill. (2) The board shall, as part of the annual budget, pursuant to chapter 25 of title 15.2 of the Code of Virginia and section 15-20 of the County Code, set the rate of tax relief at such a level that it is anticipated to exhaust fully PPTRA relief funds provided to the county by the Commonwealth. Any amount of PPTRA relief not utilized within the county's fiscal year shall be carried forward and utilized to increase the funds available for personal property tax relief in the following fiscal year. (3) Personal property tax bills shall set forth on their face the specific dollar amount of relief credited with respect to each qualifying vehicle, together with an explanation of the general manner in which relief is allocated. (c) Allocation of relief among taxpayers. (1) Allocation of PPTRA relief shall be provided in accordance with the general provisions of this section, as implemented by the specific provisions of the county's annual budget relating to PPTRA relief. (2) Relief shall be allocated in such a manner as to eliminate personal property taxation of each qualifying vehicle with an assessed value of one thousand dollars or less. (3) Relief with respect to qualifying vehicles with assessed values of more than one thousand dollars shall be provided at a rate, annually fixed in the county budget and applied to the first twenty thousand dollars in value of each such qualifying vehicle, that is estimated fully to utilize all available state PPTRA relief. The rate shall be established annually as a part of the adopted budget for the county. (d) Transitional provisions. (1) Pursuant to authority conferred in Item 503.1) of the 2005 Appropriations Act, the county treasurer is authorized to issue a supplemental personal property tax bill, in the amount of one hundred percent of tax due without regard to any former entitlement to state PPTRA relief, plus applicable penalties and interest, to any taxpayer whose taxes, with respect to a qualifying vehicle for tax year 2005 or any prior tax year, remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the state share of such bill have become unavailable, whichever occurs earlier. (2) Penalty and interest with respect to bills issued pursuant to subsection (d)(1) of this section shall be computed on the entire amount of tax owed. Interest shall be computed at the rate provided in section 15-20 of this Code from the original due date of the tax. (12-15-05.) Sec. 15-22. - Motor vehicles equipped for transportation of physically handicapped and certain motor vehicles owned by volunteer rescue squad members or volunteer firemen exempt from taxation. The following tangible personal property is exempt from the tangible personal property tax levies of the board of supervisors: 16 (a) Motor vehicles specially equipped to provide transportation for physically handicapped individuals who reside in the county. (1) One motor vehicle owned or leased and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or hand, or who is blind or who is permanently and totally disabled as certified by the Department of Veterans' Affairs. In order to qualify, the veteran shall provide a written statement to the Commissioner of Revenue or other assessing officer from the Department of Veterans' Affairs that the veteran has been so designated or classified by the Department of Veterans' Affairs as to meet the requirement of this section, and that his disability is service -connected. For purposes of this section, a person is blind if he meets the provisions of section 46.2-739 of the Code of Virginia. (b) Motor vehicles owned or leased by members of volunteer rescue squads or members of volunteer fire departments who reside in the county and whose volunteer rescue squads or volunteer fire departments are located in the county. This exemption is limited to one motor vehicle which is regularly used by each volunteer rescue squad member or volunteer fire department member to respond to calls; provided, that such volunteer shall furnish the commissioner of revenue with a certification by the chief or head of the volunteer organization in January of each year that such volunteer is a member of the volunteer rescue squad or fire department who regularly responds to calls or regularly performs other duties for the rescue squad or fire department, and the motor vehicle is identified as regularly used for such purpose. (c) Motor vehicles owned or leased by persons who have been appointed to serve as auxiliary police officers by the board of supervisors of Isle of Wight County, Virginia. One motor vehicle which is regularly used by each auxiliary police officer to respond to auxiliary police duties may be specially classified under this section. In order to qualify for such classification, in January of each year, any auxiliary police officer who applies for such classification shall identify the vehicle for which this classification is sought, and shall furnish the commissioner of revenue or other assessing officer with a certification from the governing body which has appointed such auxiliary officers. That certification shall state that the applicant is an auxiliary police officer who regularly uses a motor vehicle to respond to auxiliary police duties, and it shall state that the vehicle for which the classification is sought is the vehicle which is regularly used for that purpose. (d) The tangible personal property tax levies exempted under subsections (b) and (c) of this section are limited to a maximum tax of four hundred dollars. If the tax levy for the motor vehicle exceeds four hundred dollars of taxes to be paid, that amount of taxes exceeding four hundred dollars will still have to be paid from the property owner to the County of Isle of Wight as all other taxes are paid. (3-15-90;1-7-93; 2-18-93; 1-20-94.) Sec. 15-23. - Certified pollution control equipment exempt from taxation. (a) Certified pollution control equipment and facilities, as defined herein, are hereby declared to be a separate class of property and shall constitute a 17 classification for local taxation separate from other such classification of real or personal property and such property shall be exempt from local taxation. (b) As used in this section, (1) "Certified pollution control equipment and facilities" shall mean any property, including real or personal property, equipment, facilities or devices used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth and which the state certifying authority having jurisdiction with respect to such property has certified to the Department of Taxation as having been constructed, reconstructed, erected, or acquired in conformity with the state program or requirements for abatement or control of water or atmospheric pollution or contamination. Such property shall include, but is not limited to, any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or natural gas recovered from waste or other fuel, and equipment used in collecting, processing, and distributing, or generating electricity from, landfill gas or synthetic or natural gas recovered from waste, whether or not such property has been certified to the Department of Taxation by a state certifying authority. Such property shall also include solar energy equipment, facilities, or devices owned or operated by a business that collect, generate, transfer, or store thermal or electric energy whether or not such property has been certified to the Department of Taxation by a state certifying authority. For solar photovoltaic (electric energy) systems, this exemption applies only to (i) projects equaling 20 megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or before December 31, 2018; (ii) projects equaling 20 megawatts or less, as measured in alternating current (AC) generation capacity, that serve any of the public institutions of higher education listed in § 23.1-100 or private college as defined in § 23.1-105 of the Code of Virginia (1950, as amended); (iii) 80 percent of the assessed value of projects for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization after January 1, 2015, and greater than 20 megawatts, as measured in alternating current (AC) generation capacity, for projects first in service on or after January 1, 2017; (iv) projects equaling 5 megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019; and (v) 80 percent of the assessed value of all other projects equaling more than 5 megawatts, as measured in alternating current (AC) generation capacity for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or after January 1, 2019. The exemption for solar photovoltaic (electric energy) projects greater than 20 megawatts, as measured in alternating current (AC) generation capacity shall not apply to projects upon which construction begins after January 1, 2024. Such property shall not include the land on which such equipment or facilities are located. (2) "State certifying authority" shall mean the State Water Control Board, for water pollution; the State Air Pollution Control Board, for air pollution; the Department of Mines, Minerals and Energy, for solar energy projects and for coal, oil, and gas production, including gas, natural gas and coalbed methane gas; and the Virginia Waste Management Board, for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth. (9-7-72, §§ 1, 2.) STATE LAW REFERENCE—Sec. 58.1-3660 of the Code of Virginia (1950, as amended). [Sec. 15-24 through 15-29 reserved] Article III. – Real Estate Taxes Sec. 15-30. – Assessment/Reassessment cycle. Pursuant to Section 58.1-3252 of the Code of Virginia (1950, as amended), there shall be a general reassessment of real estate every four (4) years unless otherwise directed by a majority vote of the Board of Supervisors in accordance with Section 58.1-3254 of the Code of Virginia (1950, as amended). Sec. 15-31. - Levied; tax year. All taxable real estate shall be assessed as of the first day of July of each year. (1-5-78; 2-5-81.) Sec. 15-32. - Interest; penalty. Interest shall commence the first day following the dates such taxes are due at a rate of ten percent per year. A penalty for failure to pay the tax or installment shall be ten percent of the tax past due or the sum of ten dollars, whichever is the greater; provided, however, that the penalty shall in no case exceed the amount of tax due. (10-7-76; 3-18-82; 2-17-94.) Sec. 15-33. - Exemption for the elderly and handicapped. (a) Real estate tax exemption is provided for qualified property owners or partial owners who are either: (1) Heads of households and sixty-five years of age and older; or (2) Permanently and totally disabled and who are eligible according to other terms of this section, as provided in subsection (b) of this section. (b) Exemption shall be granted to qualifying persons subject to the following provisions: (1) The title of the property for which the exemption is claimed is held, or partially Feld, on June 3011 of the immediately preceding taxable year by the person claiming exemption; 19 (2) The person claiming the exemption was, as of June 3011 for the year immediately preceding the taxable year, either: a. Sixty-five years of age or older, or b. Permanently and totally disabled, which, for the purposes of this section, means to be unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person's life. (3) The total combined income during the immediately preceding calendar year from all sources of the occupants of the dwelling living therein does not exceed forty thousand three hundred one dollars; provided, that the first six thousand five hundred dollars of income of each relative, other than a spouse, of the owner or owners, who is living in the dwelling, shall not be included in such total. The county, in subsequent tax years, shall increase the forty thousand three hundred one dollars combined income limit by the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI -W) for the twelve-month period ending September 30 of the year immediately preceding the affected tax year, provided such increased amount shall not exceed the limits imposed by Section 58.1-3211 of the Code of Virginia (1950, as amended); (4) The net combined financial worth, including equitable interests, as of December 31 of the immediately preceding calendar year, of the owners and the spouse of any owner, excluding the value of the dwelling and the land not exceeding one acre upon which it is situated, does not exceed one hundred sixty-eight thousand five hundred one dollars ($168,005.00); The county shall annually increase the net combined financial worth limit by an amount equivalent to the percentage increase in the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI -W), for the twelve-month period ending September 30 of the year immediately preceding the affected tax year. (5) Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which the statement shown in subsection (e)(2) of this section is filed and having the effect of exceeding or violating the limitations and/or conditions of this section, any relief from real estate tax liability for the current taxable year shall be prorated to the date of such change. (c) When the person or persons claiming exemption conforms to the standards and does not exceed the limitations contained in this section, the tax exemption is on the sole dwelling and accessory structures that (i) house or cover motor vehicles or household goods and personal effects as classified in Section 58.1-3503(A)(14) and as listed in Section 58.1-3504 of the Code of Virginia (1950, as amended) and (ii) for other than a business purpose owned and occupied by the applicant or applicants and up to one acre of land upon which the dwelling is situated. (d) If the person is exempt, the real estate described in this section shall be exempt from the following percentages of the real estate taxes based upon the total combined income as described in paragraph (b)(3) above: 20 Range of Income $0—$23,400.00 $23,401.00—$29,100.00 $29,101.00—$34,600.00 $34,601.00—$40,300.00 $40,301.00 and above Exemption 100% up to a maximum of $1,000.00 75% up to a maximum of $1,000.00 50% up to a maximum of $1,000.00 25% up to a maximum of $1,000.00 0% provided, that if the ownership of the property for which the application is made is not held solely by the applicant, or jointly with the applicant's spouse, than the amount of the tax exemption, hereunder, shall be in proportion to the applicant's ownership interest in the subject real property, as that ownership interest may appear. (e) (1) The commissioner of the revenue, or his authorized designee, shall administer the exemption according to the general provisions of this section. The commissioner is hereby authorized and directed to prescribe forms and make such further inquiry of persons applying for exemption, including the requirements of answers under oath, production of certified tax returns and appraisal reports or other proofs, as may be reasonably necessary to determine income, financial worth and qualifications. (2) On a three-year cycle, but not later than October 15 of that third taxable year, unless otherwise approved by the commissioner of the revenue for good cause shown, the person or persons claiming an exemption must file a real estate tax exemption statement with the commissioner of the revenue. The statement shall set forth, in a manner prescribed by the commissioner, the location and assessed value of the property, the names of related persons occupying the dwelling for which exemption is claimed, the gross combined incomes of such persons, the net combined financial worth of such persons, the age or nature of the disability of the applicant and, if the person is eligible for social security, a certification by the Social Security Administration or, if such person is not eligible for social security, a sworn affidavit by two medical doctors licensed to practice in the state, to the effect that such person is permanently and totally disabled as defined in subsection (b)(2)b. of this section. (3) On such years as a real estate tax exemption statement is not required to be filed with the commissioner of the revenue pursuant to subsection (e)(2), above, the person or persons claiming an exemption shall file an affidavit certifying that no information contained in the statement or last preceding affidavit has changed to violate the limitations and conditions provided in this section. (f) Any person who has title to real estate transferred to his name after he becomes permanently and totally disabled or reaches age sixty-five, solely for purposes of obtaining the benefits permitted under this section, shall be disqualified from obtaining the exemption created by this section. (g) When the person or persons claiming exemption do not qualify for said exemption based upon the previous year's income limitations and financial 21 worth limitations, such person may, nonetheless, qualify for the current year by filing an affidavit with the commissioner of the revenue that clearly shows a substantial change in circumstances, that was not volitional on the part of the individual to become eligible for the exemption, and will result in income and financial worth levels that are within those set forth in subsection (d) of this section. Such exemption by the commissioner of the revenue shall be conditioned upon the individual filing another affidavit at the end of the year in which the exemption is granted showing that the actual income and financial worth levels were within the limitations set forth in subsection (d) of this section. If the actual income and financial worth levels exceed the limitations set forth in this section, any exemption shall be nullified for the current taxable year and the taxable year immediately thereafter. (h) This section shall apply to tax bills due in June, 1993 and semiannually thereafter until amended or repealed. (11-7-74, Sections 1, 2; 11-3-77, Sections 1 to 6; 8-6-81; 6-21-84; 3-4-93; 8-23-04; 2-17-05; 10-5-06; 1-22-09; Ord. No. 2011-20-C, 10-6-11.) Note —This ordinance [section] shall be effective for real estate taxes for the fiscal tax year beginning July 1, 2011, and ending June 30, 2012, and subsequent fiscal tax years, and shall be effective for mobile homes for the calendar year beginning January 1, 2011, and ending December 31, 2011, and subsequent calendar tax years. For state law as to authority of the county to enact this section, see Code of Virginia, Section 58.1-3210 (1950, as amended). Sec. 15-34. - Exemption for rehabilitated residential real estate. Real estate which has been substantially rehabilitated for residential use is exempted from taxation of real estate upon the terms and subject to the conditions as hereinafter prescribed: (a) A partial exemption from real estate taxes is provided for qualifying real estate which has been substantially rehabilitated for residential use in accordance with this section. For the purposes of this section, real estate shall be deemed to have been substantially rehabilitated when a residential structure on such real estate, which is no less than thirty years of age, has been so improved as to increase the assessed value of the structure by no less than twenty-five percent, but without increasing the total square footage of such structure by more than fifteen percent. (b) As a requisite for qualifying for partial tax exemption for rehabilitation of a residential structure, the owner of such structure shall, at the time he applies for a building permit to rehabilitate such structure, file with the commissioner of revenue an application to qualify such structure as a rehabilitated residential structure. The application to qualify for the rehabilitated residential structure tax exemption shall be on a form approved by the commissioner of revenue and must be accompanied by a payment of a as set forth in the Isle of Wight Uniform Fee Schedule to be applied to the cost of processing such application. Such application shall be filed prior to the commencement of the rehabilitation. (c) After the rehabilitation has been completed, the owner shall submit a written request to the commissioner of revenue to inspect the structure to determine if it then qualifies for the rehabilitated property exemption. Such inspection and determination shall be made by the commissioner of revenue within sixty days after such written request is submitted. If the property qualifies for such exemption, the tax exemption shall become effective beginning January 1 of the next calendar year and shall run with the real estate for a period no longer than five years. (d) The exemption provided in this section shall be an amount equal to the increase in assessed value resulting from the rehabilitation of the structure, as determined by the commissioner of revenue, and this amount only shall be applicable to any subsequent assessment or reassessment. The owner of property qualifying for partial exemption from real estate taxes because of rehabilitation of a structure shall be issued a credit memorandum by the county treasurer for each year of the five-year period of exemption from real estate taxes. An increase in assessment occurring after the first year of such rehabilitation exemption shall not qualify for an increase in such exemption. (e) Nothing in this section shall be so construed as to permit the commissioner of revenue to list upon the land book any reduced value due to the aforesaid exemption. (f) No property shall be eligible for such exemption unless the appropriate building permits have been acquired and the commissioner of revenue has verified that the rehabilitation indicated on the application has been completed. (g) No improvements made upon vacant land or total replacement of residential structures shall be eligible for partial exemption from real estate taxation. (8- 17-89; 10-17-91.) Sec. 15-35. - Exemption for rehabilitated commercial or industrial real estate. Real estate which has been substantially rehabilitated for commercial or industrial use is exempted from taxation of real estate upon the terms subject to the conditions as hereinafter prescribed. (a) A partial exemption from real estate taxes is provided for qualifying real estate which has been substantially rehabilitated for commercial or industrial use in accordance with this section. For the purposes of this section, real estate shall be deemed to have been substantially rehabilitated when a commercial or industrial structure on said real estate, which is no less than thirty years of age, has been so improved as to increase the assessed value of the structure by no less than twenty-five percent, but without increasing the total square footage of such structure by more than fifteen percent. (b) As a requisite for qualifying for partial tax exemption for rehabilitation of a commercial or industrial structure, the owner of such structure shall, at the time he applies for a building permit to rehabilitate such structure, file with the commissioner of revenue an application to qualify such structure as a rehabilitated commercial or industrial structure. The application to qualify for the rehabilitated commercial or industrial structure tax exemption shall be on a form approved by the commissioner of revenue and must be accompanied by a payment of a fee as shall be set forth in the Isle of Wight County Uniform 23 Fee Schedule, as adopted by the board of supervisors, as it may be amended, to be applied to the cost of processing such application. Such application shall be filed prior to the commencement of the rehabilitation. (c) After the rehabilitation has been completed the owner shall submit a written request to the commissioner of revenue to inspect the structure to determine if it then qualifies for the rehabilitated property exemption. Such inspection and determination shall be made by the commissioner of revenue within sixty days after such written request is submitted. If the property qualifies for such exemption then the tax exemption shall become effective beginning January first of the next calendar year and shall run with the real estate for a period no longer than five years. (d) The exemption provided in this section shall be an amount equal to the increase in assessed value resulting from the rehabilitation of the structure as determined by the commissioner of revenue and this amount only shall be applicable to any subsequent assessment or reassessment. The owner of property qualifying for partial exemption from real estate taxes because of rehabilitation of a structure shall be issued a credit memorandum by the county treasurer for each year of the five-year period of exemption from real estate taxes. An increase in assessment occurring after the first year of such rehabilitation exemption shall not qualify for an increase in such exemption. (e) Nothing in this section shall be construed as to permit the commissioner of revenue to list upon the land book any reduced value due to the aforesaid exemption. (f) No property shall be eligible for such exemption unless the appropriate building permits have been acquired and the commissioner of revenue has verified that the rehabilitation indicated on the application has been completed. (g) No improvements made upon vacant land nor total replacement of commercial or industrial structures shall be eligible for partial exemption from real estate taxation. (10-17-91; 5-1-14.) Sec. 15-36. — Exemption for surviving spouses of certain persons killed in the line of duty (a) The purpose of this section is to provide an exemption from taxation for the qualifying real property of spouses of any law enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who are killed in the line of duty. (b) As used in this section, the term "covered person" shall mean any person set forth in the definition of "deceased person" in Section 9.1-400 of the Code of Virginia (1950, as amended) whose beneficiary, as defined therein, is entitled to recover benefits under Section 9.1-402 of the Code of Virginia (1950, as amended), as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017. (c) The exemption provided for in this section shall be provided as follows: (1) Pursuant to Article X, Section 6-13 of the Constitution of Virginia, for tax years beginning on or after January 1, 2017, the county exempts from taxation the real property described in subsection (2) of the surviving spouse of any covered person who occupies the real property as his principal place of residence. If the covered person's death occurred on or prior to January 1, 2017, and the 24 surviving spouse has a principle residence on January 1, 2017, eligible for the exemption under this section, then the exemption for the surviving spouse shall begin on January 1, 2017. If the covered person's death occurs after January 1, 2017, and the surviving spouse has a principal residence eligible for the exemption under this section on the date that such covered person dies, then the exemption for the surviving spouse shall begin on the date that such covered person dies. If the surviving spouse acquires the property after January 1, 2017, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to Section 58.1-3360 of the Code of Virginia (1950, as amended). The county shall not be liable for any interest on any refund due to the surviving spouse for taxes paid prior to the surviving spouse's filing of the affidavit or written statement required by Section 58.1-3219.15 of the Code of Virginia (1950, as amended). (2) Those dwellings in the county with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single-family residential shall qualify for a total exemption from real property taxes under this article. If the value of a dwelling is in excess of the average assessed value as described in this subsection, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes. Single-family homes, condominiums, town homes, manufactured homes as defined in Section 46.2-100 of the Code of Virginia whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses, whether or not the land on which the single-family home, condominium, town home, manufactured home, or other type of dwelling of a surviving spouse is located is owned by someone other than the surviving spouse, that (i) meet this requirement and (ii) are occupied by such persons as their principal place of residence shall qualify for the real property tax exemption. If the land on which the single-family home, condominium, town home, manufactured home, or other type of dwelling is located is not owned by the surviving spouse, then the land is not exempt. For purposes of determining whether a dwelling, or a portion of its value, is exempt from county real property taxes, the average assessed value shall be such average for all dwellings located within the county that are situated on property zoned as single-family residential. (3) The surviving spouse shall qualify for the exemption so long as the surviving spouse does not remarry and continues to occupy the real property as his principal place of residence. The exemption applies without any restriction on the spouse's moving to a different principal place of residence. (4) The county shall provide for the exemption from real property taxes of (i) the qualifying dwelling, or that portion of the value of such dwelling and land that qualifies for the exemption pursuant to subsection (2), and (ii) with the exception of land not owned by the surviving spouse, the land, not exceeding one (1) acre, upon which it is situated. A real property improvement other than a dwelling, including the land upon which such improvement is situated, shall also be exempt from taxation so long as the principal use of the improvement is (a) to house or cover motor vehicles or household goods and personal effects as classified in subdivision(A)(14) of Section 58.1-3503 of the Code of Virginia (1950, 041 as amended) and as listed in Section 58.1-3504 of the Code of Virginia (1950, as amended) and (b) for other than a business purpose. (6) For purposes of this exemption, real property of any surviving spouse of a covered person includes real property (i) held by a surviving spouse as a tenant for life, (ii) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or (iii) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. Such real property does not include any interest held under a leasehold or term of years. (7) (a) In the event that (i) a surviving spouse is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection (c)(6) and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is 1 and the denominator of which equals the total number of people having an ownership interest that permits them to occupy the property. (b) In the event that the principal residence is jointly owned by two or more individuals including the surviving spouse, and no person is entitled to the exemption under this section by virtue of holding the property in any of the three ways set forth in subsection (c)(6), then the exemption shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is the percentage of ownership interest in the dwelling held by the surviving spouse and the denominator of which is 100. (d) (1) The surviving spouse claiming the exemption under this article shall file with the commissioner of the revenue of the county on forms to be supplied by the county, an affidavit or written statement (i) setting forth the surviving spouse's name, (ii) indicating any other joint owners of the real property, (iii) certifying that the real property is occupied as the surviving spouse's principal place of residence, and (iv) including evidence of the determination of the Comptroller or the Virginia Retirement System pursuant to subsection (c)(1). The surviving spouse shall also provide documentation that he is the surviving spouse of a covered person and of the date that the covered person died. The surviving spouse shall be required to refile the information required by this section only if the surviving spouse's principal place of residence changes. (2) The surviving spouse shall promptly notify the commissioner of the revenue of any remarriage. (e) The fact that surviving spouses who are otherwise qualified for tax exemption pursuant to this article are residing in hospitals, nursing homes, convalescent homes, or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence, so long as such real estate is not used by or leased to others for consideration. For state law as to authority to enact this section see VA Code §§ 58.1-3219.13 and 58.1-3219.14. Sec. 15-37. - Special assessments for real estate devoted to agricultural use, horticultural use or forest use. 26 The provisions of an Act of the General Assembly of Virginia of 1971, extra session, chapter 172, as embodied in title 58.1, chapter 32, article 4 of the Code of Virginia, 1950 (sections 58.1-3229 through 58.1-3244) are incorporated herein by reference so as to make all provisions of such Act, as amended, applicable to the county as to real estate devoted to agricultural, horticultural or forest uses. The adoption by reference of said Act, makes the provisions thereof applicable to the county, including all amendments to title 58.1, chapter 32, article 4, heretofore or hereafter made by the General Assembly of Virginia. Provided that, the roll -back tax as defined in said Act, shall be equal to the sum of the deferred tax for each of the five most recent complete tax years, and the governing body does set the simple interest rate on said roll -back taxes at zero percentum per annum. (12-4-75, §§ 1, 2; 7-16-98.) Sec. 15-38. - Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings. The real estate levy may be abated on buildings which are razed, destroyed or damaged by a fortuitous happening beyond the control of the owner. The abatement shall be computed according to the ratio which the portion of the year the building was fit for use, occupancy and enjoyment bears to the entire year. No abatement shall be allowed if the razing, destruction or damage decreases the value of the building by less than five hundred dollars. Moreover, no such abatement shall be allowed unless the razing, destruction or damage renders the building unfit for use and occupancy for thirty days or more during the calendar year. In order to qualify for partial abatement, an application must be made by or on behalf of the owner of the building within six months of the date it was razed, destroyed or damaged. (11-20-03). [Sec. 15-39 reserved] Article IV. Recordation taxes. Sec. 15-40. — Imposed. There is hereby imposed a county recordation tax in an amount equal to one- third of the amount of the state recordation tax collectible for the state, on the first recordation of each taxable instrument in the county. No tax shall be imposed under this Article upon any instrument in which the state tax is fifty cents ($0.50) specifically. Where a deed or other instrument conveys, covers or relates to property located partly in the county and partly in another county or counties, the tax imposed under this authority of this Article shall be computed and collected only with respect to that portion of the property located in the county. For state law as to authority to enact this section see VA Code §§ 58.1-814 and 58.1-3800. Sec. 15-41. — Collection. The clerk of the circuit court of the county collecting the tax imposed under this Article shall pay the tax into the treasury of the county. For his or her 27 services in collecting the tax imposed by this Article, the clerk shall be compensated in the amount of five (5) percent of the amount so collected and paid over. Such compensation shall be paid out of the county treasury. For state law as to authority to enact this section see VA Code § 58.1-3803. Sec. 15-42. - Assessment for construction, renovation or maintenance of courthouse or jail and court -related facilities. (a) There is hereby assessed the sum of two dollars in each and every civil, criminal and traffic case filed in the General District Court, the Juvenile and Domestic Relations District Court, and the Circuit Court of Isle of Wight County, Virginia, which shall be collected by the clerk of said court in which the action is filed and remitted to the treasurer of the county of Isle of Wight and held by said treasurer subject to disbursements by the board of supervisors of the county, for the construction, renovation or maintenance of courthouse or jail and court -related facilities and to defray increases in the costs of heating, cooling and electricity, and ordinary maintenance. (b) The assessment provided for herein shall be in addition to any other fees prescribed by law. (6-7-90; 7-18-91; 8-6-92.) [Secs. 15-43 through 15-49 reserved] Article V. Sales Tax Sec. 15-50. - Imposed. (a) Pursuant to Section 58.1-605 of the Code of Virginia (1950, as amended), there is hereby levied a local general retail sales tax at the rate of one percent to provide revenue for the general fund of the county, which tax shall be added to the rate of the state retail sales tax imposed by Chapter 6 of Title 58 of the Code of Virginia, and shall be subject to all of the provisions of that chapter and the rules and regulations published with respect thereto. (b) Pursuant to section 58-605 of the Code of Virginia (1950, as amended), the local general retail sales tax levied pursuant to this section shall be administered and collected by the state tax commissioner in the same manner, subject to the same penalties as provided for the state sales tax and with the adjustments required by Section 58.1-628 of the Code of Virginia (1950, as amended). (6-29-66, §§ 1, 2.) [Secs. 15-51 through 15-59 reserved] Article VI. Tax on Consumers of Utility Services Division 1. Utility Service Tax Sec. 15-60. - Definitions. 28 Consumer\ means every person who, individually or through agents, employees, officers, representatives or permittees, makes a taxable purchase of electricity or natural gas services in this jurisdiction. Gas utility\ means a public utility authorized to furnish natural gas service in Virginia. CCF\ means the volume of gas at standard pressure and temperature in units of 100 cubic feet. Kilowatt hours (kWh)\ delivered means one thousand watts of electricity delivered in a one-hour period by an electric provider to an actual consumer, except that in the case of eligible customer -generators (sometimes called cogenerators) as defined in Virginia Code Section 56-594, it means kWh supplied from the electric grid to such customer -generators, minus the kWh generated and fed back to the electric grid by such customer -generators. Person\ means any individual, corporation, company or other entity. Pipeline distribution company\ means a person, other than a pipeline transmission company which transmits, by means of a pipeline, natural gas, manufactured gas or crude petroleum and the products or byproducts thereof to a purchaser for purposes of furnishing heat or light. Residential consumer\ means the owner or tenant of property used primarily for residential purposes, including but not limited to, apartment houses and other multiple -family dwellings. Service provider means a person who delivers electricity to a consumer or a gas utility or pipeline distribution company which delivers natural gas to a consumer. Used primarily relates to the larger portion of the use for which electric or natural gas utility service is furnished. (10-19-02.) Sec. 15-61. - Electric utility consumer tax. (a) In accordance with Virginia Code Section 58.1-3814 it is hereby imposed and levied a monthly tax on each purchase of electricity delivered to consumers by a service provider, classified as determined by such provider, as follows: (1) Residential consumers:..... Such tax shall be twenty percent times the minimum monthly charge imposed by the service provider plus the rate of $.015626 on each kWh delivered monthly to residential consumers by the service provider, not to exceed three dollars monthly. (2) Nonresidential consumers:..... Such tax on nonresidential consumers shall be at the rates per month for the classes of nonresidential consumers as set forth below: (i) Commercial/industrial consumers: ..... Such tax shall be twenty percent times the minimum monthly charge imposed by the service provider plus the rate of $.014766 on each kWh delivered monthly. (3) Conversion of tax...... The conversion of tax, pursuant to this division, to monthly kWh delivered shall not be effective before the first meter reading after December 31, 2000; prior to which time the tax previously imposed by this jurisdiction shall be in effect. -� 9 Sec. 15-62. - Local natural gas utility consumer tax. (a) In accordance with Virginia Code Section 58.1-3814, there is hereby imposed and levied a monthly tax on each purchase of natural gas delivered to consumers by pipeline distribution companies and gas utilities classified by "class of consumers" as such term is defined in Virginia Code Section 58.1- 3814(J), as follows: (1) Residential consumers:..... Such tax on residential consumers of natural gas shall be twenty percent times the minimum monthly charge imposed by the service provider plus the rate of $0.1867 per CCF delivered monthly to residential consumers, not to exceed three dollars per month. (2) Nonresidential consumers:..... Such tax on nonresidential consumers shall be at the rates per month shown on each CCF delivered by a pipeline distribution company or a gas utility for the classes as set forth below: (i) Commercial/industrial consumers: ..... Such tax shall be twenty percent times the minimum monthly charge imposed by the service provider plus the rate of $0.15716 on each CCF delivered monthly to commercial/industrial consumers. (3) Conversion of tax:..... The conversion of tax, pursuant to this section, to monthly CCF delivered shall not be effective before the first meter reading after December 31, 2000; prior to which time the tax previously imposed by this jurisdiction shall be in effect. Sec. 15-63. - Exemptions. The following consumers of utility services, as defined in this division, are exempt from the taxes imposed herein: (a) Any public safety agency as defined in Virginia Code Section 58.1-3813.1; (b) The United States of America, the Commonwealth of Virginia and the political subdivisions thereof, including this jurisdiction; (c) Any property owned and exclusively occupied or used by churches or religious bodies for religious worship or for the residences of their ministers, as permitted by Virginia Code Section 58.1-3816.2; and (d) Any property owned and exclusively occupied or used by charitable organizations, as permitted by Virginia Code Section 58.1-3816.2 For purposes of this section, a "charitable organization" means any person which is or holds itself out to be organized or operated for any charitable, benevolent, humane, philanthropic, patriotic, or eleemosynary purposes, or any person which solicits or obtains contributions solicited from the public. Sec. 15-64. — Billing, collection and remittance of tax. (a) The service provider shall bill the utility tax to all users who are subject to the tax to whom it delivers such utilities and shall remit the same to this jurisdiction on a monthly basis. Such taxes shall be paid by the service provider to the Isle of Wight Treasurer in accordance with Virginia Code Sections 58.1-3814, paragraphs (H) and (1), and 58.1-2901. If any consumer receives and pays for utilities billed but refuses to pay the tax imposed by this section, the service provider shall notify the Commissioner of the Revenue of this jurisdiction of the name and address of such consumer. If 30 any consumer fails to pay a bill issued by a service provider, including that tax imposed by this section, the service provider must follow its normal collection procedure and upon collection of the bill or any part hereof must apportion the net amount collected between the charge for service and the tax and remit the tax portion to this jurisdiction. Any tax paid by the consumer to the service provider shall be deemed to be held in trust by such provider until remitted to the Treasurer of Isle of Wight. (b) Bills shall be considered as monthly bills for the purposes of this division if submitted twelve (12) times per year of approximately one (1) month each. Accordingly, the tax for a bi-monthly bill (approximately sixty (60) days) shall be determined as follows: (i) the CCF/kWh will be divided by 2; (ii) a monthly tax will be calculated using the rates set forth above; (iii) the tax determined by (ii) shall be multiplied by 2; (iv) the tax in (iii) may not exceed twice the monthly "maximum tax". Sec. 15-65. - Penalties. Any consumer of electricity or natural gas failing, refusing or neglecting to pay the tax imposed and levied under this division, and any officer, agent or employee of any service provider violating the provisions of this division shall, upon conviction thereof, be punished by a fine of not less than one thousand dollars ($1,000.00) nor more than two thousand five hundred dollars ($2,500.00), or by imprisonment in jail for not more than three hundred sixty (360) days, or by both such fine and imprisonment. Each such failure, refusal, neglect or violation shall constitute a separate offense. Such conviction shall not relieve any person from the payment, collection and remittance of the tax as provided in this division. (10- 19-02; 11-15-06; 4-19-07.) Division 2. Enhanced 911 System. Sec. 15-66. - Definitions. For the purposes of this division, the following words and phrases shall have the meanings respectively ascribed to them by this section: E-911 systema A telephone service which utilizes a computerized system to automatically route emergency telephone calls placed by dialing the digits "911" to the proper public safety answering point serving the jurisdiction from which the emergency telephone call was placed. An E-911 system includes selective routing of telephone calls, automatic telephone number identification and automatic location identification performed by computers and other ancillary control communications equipment. Local telephone service.\ Switched local exchange access service. Public safety agency.\ A functional division of a public agency which provides firefighting, police, medical or other emergency services or a private entity which provides such services on a voluntary basis. Public safety answering point.\ A communications facility operated on a twenty-four hour basis which first receives E-911 calls from persons in an E-911 service area and which may, as appropriate, directly dispatch public safety services or extend, transfer or relay E-911 calls to appropriate public safety agencies. (9-15-88, § 1.) 31 Sec. 15-67. - Imposed; amount; purpose. There is imposed and levied, upon every consumer of local telephone service, or services provided by any corporations subject to the provisions of Title 58.1, Chapter 26 (§ 58.1-2600, et seq.), a monthly fee as shall be set forth in the Isle of Wight County Uniform Fee Schedule, as adopted by the board of supervisors, as it may be amended. Any subscriber to individual telephone services who resides in a nursing home or similar adult care facility is exempted from the payment of the tax. (9-15-88, § 2; 3-16-95; 1-26-01; 5-1-14.) Sec. 15-68. - Effective date. The special tax defined in this article shall not be effective until sixty days subsequent to written notice by certified mail from the board of supervisors to the registered agent of the utility corporation that is required to collect the tax. Any change in the amount of tax likewise will not be effective until sixty days subsequent to written notice by certified mail from the county to the registered agent of the utility corporation required to collect the tax. (9-15-88, § 3.) Sec. 15-69. - Collection and remittance by utility. It shall be the duty of the utility to add the amount of the tax imposed under section 15-65 to all periodic bills it renders to nonexempt purchasers of local telephone service. The utility shall accept remittances of tax from purchasers at the time it collects the charges for local telephone service and shall report and pay over all taxes collected in any calendar month to the county treasurer, on or before the last day of the first calendar month thereafter. The utility shall further notify the county treasurer of the names and addresses of all purchasers who refuse to pay the tax imposed by this article when paying the taxes collected for any month. The tax levied or imposed under this division shall become effective with bills dated sixty days after a copy of this division has been received by the registered agent of the utility by certified mail, as hereinabove provided. (9-15-88, § 4.) Sec. 15-70. - Records to be maintained by utility. Each utility shall keep records showing all purchases of local telephone service in the county. These records must show the dates of bills for local telephone service and the amount of tax appearing on each bill. These records shall be kept at the seller's offices for a period of three years for inspection by the duly authorized agents of the county at reasonable times during normal business hours. The duly authorized agents of the county shall have the right, power and authority to make copies thereof. (9-15-88, § 5.) Sec. 15-71. - Government agencies exempt. All federal, state and local government agencies are exempt from the tax levied by this article. (9-15-88, § 6.) Sec. 15-72. - Compensation of utility. For the purpose of compensating the telephone utility for accounting for and remitting the tax levied by this article, such telephone utility shall be allowed three percent of the amount of tax due and accounted for, in the form of a 32 deduction in submitting the return and paying the amount due by the utility. (9- 15-88, § 7.) [Secs. 15-73 through 15-79 reserved] Article VII — Bank Franchise Tax Sec. 15-80. - Definitions. For the purpose of this article, the following words shall have the meanings ascribed to them by this section: Banka As defined in Virginia Code Section 58.1-1201. Net capital.\ A bank's net capital computed pursuant to Virginia Code Section 58.1-1205. Sec. 15-81.—Tax imposed. (a) Pursuant to the provisions of chapter 12 of title 58.1 of the Code of Virginia, there is hereby imposed upon each bank located outside any incorporated town but otherwise within boundaries of this county a tax on net capital equaling the maximum allowance by law of the state rate of franchise tax set forth in section 58.1-1204 of the Code of Virginia. (b) In the event that any bank located within the boundaries of this county but outside any incorporated town located herein is not the principal office but is a branch extension or affiliate of the principal office, the tax upon such branch shall be apportioned as provided by section 58.1-1211 of the Code of Virginia. Sec. 15-82. — Filing of return; payment of tax. (a) On or after January 1 of each year, but not later than March 1 of any such year, all banks whose principal offices are located within this county but outside any incorporated town herein shall prepare and file with the commissioner of the revenue a return as provided by Virginia Code Section 58.1-1207, in duplicate, which shall set forth the tax on net capital computed pursuant to chapter 12 of title 58.1 of the Code of Virginia. The commissioner of the revenue shall certify a copy of such filing of the bank's return and schedules and shall forthwith transmit such certified copy to the state department of taxation. (b) In the event that the principal office of a bank is located outside the boundaries of the county or within any town located herein, and such bank has branch offices located within this county, in addition to the filing requirements set forth in subsection (a) of this section, any bank conducting such branch business shall file with the commissioner of the revenue of this county a copy of the real estate deduction schedule, apportionment and other items which are required by Virginia Code sections 58.1-1207, 58.1-1211 and 58.1-1212. (3) Each bank, on or before June 1 of each year, shall pay into the treasurer's office of this county all taxes imposed pursuant to this section. 33 Sec. 15-83. — Penalty. Any bank which shall fail or neglect to comply with any provision of this section shall be subject to a penalty of five (5) percent of the tax due. If the commissioner of the revenue is satisfied that such failure is due to providential or other good cause, such return and payment of tax shall be accepted exclusive of such penalty, but with interest as determined in accordance with Virginia Code Section 58.1-15. [Secs. 15-84 through 15-89 reserved] Article VIII —Tax on Wills and Administrations Sec. 15-90. - Levy; amount. There is hereby imposed a tax on the probate of every will or grant of administration not exempt by law, in an amount equal to one-third of the amount of the state tax on such probate of a will or grant of administration as provided for in Virginia Code Section 58.1-1712. The tax imposed by this section shall be collected by the clerk of the circuit court for the county who shall pay the revenues collected into the treasury of the county and shall be entitled to compensation for such service in an amount equal to five percent of the amount collected and remitted. (5-16-02; Ord. No. 2010-11-C, 7-15-10.) Article IX — Transient Occupancy Tax. Sec. 15-91. - Levy; amount. Pursuant to Virginia Code Section 58.1-3819, a transient occupancy tax is hereby levied and imposed on all hotels, motels, boardinghouses, travel campgrounds, and other facilities offering guest rooms in the amount of five percent of the amount of charge for the occupancy of any room or space occupied. Any excess over two percent shall be designated and spent solely for tourism and travel, marketing of tourism or initiatives that, as determined after consultation with local tourism industry organizations, including representatives of lodging properties located in the county, attract travelers to the locality, increase occupancy at lodging properties, and generate tourism revenues in the locality. (6-2-88; 5-1-15.) Sec. 15-92. - Procedure as to collection. Every person receiving any payment for lodging with respect to which a tax is levied under this article shall collect the amount of such tax so imposed from the transient on whom such tax is levied or from the person paying for such lodging at the time payment for such lodging is made. The taxes required to be collected under this section shall be deemed to be held in trust by the person required to collect such taxes until remitted as required in this article. (Ord. No. 2010-2-C, 2- 18-10.) 34 Sec. 15-93. - Reports and remittances; preservation of records. (a) The person collecting any tax, as provided in section 15-92, shall make out a report upon such forms and setting forth such information as the commissioner of the revenue may prescribe and require, showing the amount of lodging charges collected and the tax required to be collected and shall sign and deliver such report to the commissioner of the revenue with a remittance of such tax made payable to the county treasurer. Such reports and remittances shall be made on or before the twentieth day of each month covering the amount of tax collected during the preceding month. (Ord. No. 2010-2-C, 2-18-10.) (b) It shall be the duty of the person collecting such tax imposed by this article to keep and preserve for a period of three years records, showing the amount of lodging charges collected, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this article. The commissioner of the revenue shall have the power to examine such records at reasonable times and without unreasonable interference with the business of the person collecting the tax, for the purpose of administering and enforcing the provisions of this article and to make copies of all or any parts thereon Sec. 15-94. - Penalty of late remittance or false return. If any person collecting such tax shall fail or refuse to file any report required by this article or to remit to the county treasurer the tax required to be collected and paid under this article within the time and in the amount specified in this article, there shall be added to such tax by the county treasurer a penalty in the amount of ten percent thereof and interest thereon at the rate of ten percent per annum, which shall be computed upon the taxes and penalty from the date such taxes are due and payable. (Ord. No. 2010-2-C, 2-18-10.) Article X. - Payment of Taxes as Prerequisite to Issuance of Permits. Sec. 15-95. - Required; revocation of permits for failure to pay subsequent taxes. No permit shall be issued by the board of supervisors, county administrator or county treasurer until all taxes, real and personal, owing to the county on the property, for the use of which the permit is applied for, have been paid. In addition, if after the permit has been issued as aforesaid for the use of such property in the county as permitted, and subsequent taxes assessed by the county on the property, real or personal, are not paid and become delinquent for as much as one year, the permit so issued shall be revoked. (4-19-84.) [Sec. 15-96 through 15-99 reserved] Article XI. - Tax on Prepared Food and Beverages. Sec. 15-100. - Definitions. The following words and phrases, when used in this article, shall have, for the purposes of this article, the following respective meanings except where the context clearly indicates a different meaning: 35 Beverage.\ Any alcoholic beverages as defined in section 4.1-100 of the Code of Virginia, 1950, as amended, and nonalcoholic beverages, any of which are served as part of a meal, excluding alcoholic beverages sold in factory containers and purchased for off -premises consumption. Caterer.\ A person who furnishes food on the premises of another for compensation. Commissioner of the revenue.\ The commissioner of the revenue of the county and any of his duly authorized deputies, assistants, employees or agents. Food.\ Any and all edible refreshments or nourishment, liquid or otherwise, including alcoholic beverages and nonalcoholic beverages served with a meal, purchased in or from a restaurant or from a caterer, except snack foods. Meal.\ Any food as herein defined, other than a beverage, sold for consumption on the premises or elsewhere, whether designated as breakfast, lunch, snack, dinner, supper, or by some other name, and without regard to the manner, time, or place of service. Person.\ Any individual, corporation, company, association, firm, partnership or any group of individuals acting as a unit. Purchaser.\ Any person who purchases food in or from a restaurant or from a caterer. Restaurant.\ (1) Any place where food is prepared for service to the public whether on or off the premises including a delicatessen counter at a grocery store or convenience store selling prepared foods ready for human consumption; (2) Any place where food is served to the public; or (3) Any place or operation which prepares or stores food for distribution to persons of the same business operations or of a related business operation for service to the public. Examples include a dining room; grill; coffee shop; cafeteria; cafe; snack bar; lunch counter; lunchroom; short-order place; tavern; delicatessen; confectionery; bakery; eatery; drugstore; catering service; lunch wagon or truck; pushcart or other mobile facility that sells food; dining facility in a public or private club, resort, bar, or lounge; kitchen facility of a hospital or nursing home; and dining facility of a public or private school or college. Seller.\ Any person who sells food in or from a restaurant or as a caterer. Snack food.\ Chewing gum, candy, popcorn, peanuts and other nuts, and unopened prepackaged cookies, donuts, crackers, potato chips and other items of essentially the same nature and consumed for essentially the same purpose. Treasurer.\ The treasurer of the county and any of his duly authorized deputies, assistants, employees or agents. (12-16-04.) Sec. 15-101. - Levy of tax; amount. In addition to all other taxes and fees of any kind now or hereafter imposed by law, a tax is hereby levied and imposed on the purchaser of all food served, sold or delivered for human consumption in the county in or from a restaurant, whether prepared in such restaurant or not, or prepared by a caterer. The rate of 36 this tax shall be four percent of the amount paid for such food. In the computation of this tax, any fraction of $0.005 or more shall be treated as one cent. (12-16-04.) Sec. 15-102. - Payment and collection of tax. Every seller of food with respect to which a tax is levied under this article shall collect the amount of tax imposed under this article from the purchaser on whom the same is levied at the time payment for such food becomes due and payable, whether payment is to be made in cash or on credit by means of a credit card or otherwise. The amount of tax owed by the purchaser shall be added to the cost of the food by the seller who shall pay the taxes collected to the county as provided in this article. Taxes collected by the seller shall be held in trust by the seller until remitted to the county. (12-16-04.) Sec. 15-103. - Reports and remittances generally. Every seller of food with respect to which a tax is levied under this article shall make out a report, upon such forms and setting forth such information as the commissioner of the revenue may prescribe and require, showing the amount of food charges collected and the tax required to be collected, and shall sign and deliver such report to the treasurer with a remittance of such tax. It shall be presumed that all food served, sold or delivered in the county (outside of incorporated towns) in or from a restaurant which provides seating facilities for its customers are consumed on premises and the burden shall be upon the seller of food to establish by records what food is sold for off -premises consumption. Such reports and remittance shall be made on or before twentieth day of each month, covering the amount of tax collected during the preceding month. (12-16- 04; 2-18-10.) Sec. 15-104. - Preservation of records. It shall be the duty of any seller of food liable for collection and remittance of the taxes imposed by this article to keep and preserve for a period of three years records, showing gross sales of all food and beverages, the amount charged the purchaser of each such purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this article. The commissioner of the revenue shall have the power to examine such records at reasonable times and without unreasonable interference with the business of the seller, for the purpose of administering and enforcing the provisions of this article and to make copies of all or any parts thereon. (12-16-04.) Sec. 15-105. - Advertising payment or absorption of tax prohibited. No seller shall advertise or hold out to the public in any manner, directly or indirectly, that all or any part of the tax imposed under this article will be paid or absorbed by the seller or anyone else, or that the seller or anyone else will relieve the purchaser of the payment of all or any part of the tax. (12-16-04.) Sec. 15-106. - Tips and service charges. (a) Where a purchaser provides a tip for an employee or employees of a seller, and the amount of the tip is wholly in the discretion of the purchaser, the tip 37 is not subject to the tax imposed by this article, whether paid in cash to the employee or added to the bill and charged to the purchaser's account, provided, in the latter case, the full amount of the tip is turned over to the employee by the seller. (b) An amount or percent, whether designated as a tip or a service charge, that is added to the price of the meal by the seller, and required to be paid by the purchaser, is a part of the selling price of the meal and is subject to the tax imposed by this article. (12-16-04.) Sec. 15-107. - Duty of seller when going out of business. Whenever any seller required to collect or pay to the county a tax under this article shall cease to operate or otherwise dispose of his business, any tax payable under this article shall become immediately due and payable and such person shall immediately make a report and pay the tax due. (12-16-04.) Sec. 15-108. - Enforcement; duty of commissioner of the revenue. The commissioner of the revenue shall promulgate rules and regulations for the interpretation, administration and enforcement of this article. It shall also be the duty of the commissioner of the revenue to ascertain the name of every seller liable for the collection of the tax imposed by this article who fails, refuses or neglects to collect such tax or to make the reports and remittances required by this article. The commissioner of the revenue shall have all of the enforcement powers as authorized by article 1, chapter 31 of title 58.1 of the Code of Virginia (1950), as amended, for purposes of this article. (12-16-04.) Sec. 15-109. - Procedure upon failure to collect, report, etc. If any seller whose duty it is to do so shall fail or refuse to collect the tax imposed under this article and to make, within the time provided in this article, the reports and remittances mentioned in this article, the commissioner of the revenue shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the commissioner of the revenue shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any seller who has failed or refused to collect such tax and to make such report and remittance, he shall proceed to determine and assess against such seller the tax and penalties provided for by this article and shall notify such seller, by registered mail sent to his last known place of address, of the total amount of such tax and penalties and the total amount thereof shall be payable within ten days from the date such notice is sent. (12-16-04.) Sec. 15-110. - Duty of treasurer. The treasurer shall have the power and the duty of collecting the taxes imposed and levied hereunder and shall cause the same to be paid into the general treasury for the county. (12-16-04.) Sec. 15-111. - Penalty of late remittance or false return. If any seller whose duty it is to do so shall fail or refuse to file any report required by this article or to remit to the treasurer the tax required to be M. collected and paid under this article within the time and in the amount specified in this article, there shall be added to such tax by the treasurer a penalty in the amount of ten percent thereof and interest thereon at the rate of ten percent per annum, which shall be computed upon the taxes and penalty from the date such taxes are due and payable. (12-16-04.) Sec. 15-112. - Violations of article. Any person violating, failing, refusing or neglecting to comply with any provision of this article shall be guilty of a class 3 misdemeanor. Conviction of such violation shall not relieve any person from the payment, collection or remittance of the taxes provided for in this article. Any agreement by any person to pay the taxes provided for in this article by a series of installment payments shall not relieve any person of criminal liability for violation of this article until the full amount of taxes agreed to be paid by such person is received by the treasurer. Each failure, refusal, neglect or violation, and each day's continuance thereof, shall constitute a separate offense. (12-16-04.) Sec. 15-113. - Exemptions. The following purchases of food shall not be subject to the tax under this article: (a) Food furnished by restaurants to employees as part of their compensation when no charge is made to the employee; (b) Food sold by nonprofit day care centers, public or private elementary or secondary schools or food sold by any college or university to its students or employees; (c) Food for use or consumption by the Commonwealth, any political subdivision of the Commonwealth or the United States; (d) Food furnished by a hospital, medical clinic, convalescent home, nursing home, home for the aged, infirm or handicapped or other extended care facility to patients or residents thereof; (e) Food furnished by a nonprofit charitable organization to elderly, infirm, handicapped or needy persons in their homes or at central locations; (f) Food sold by a nonprofit educational, charitable or benevolent organization on an occasional basis as a fund-raising activity or food sold by a church or religious body on an occasional basis; (g) Food furnished by boardinghouses that do not accommodate transients; (h) Food sold by cafeterias operated by industrial plants for employees only; (i) Food sold by nonprofit cafeterias in public schools, nursing homes and hospitals; (j) Food sold by churches, fraternal and social organizations and volunteer fire departments and reserve squads which hold occasional dinners and bazaars of one- or two-day duration, at which food prepared in the homes of members or in the kitchen of the organization is offered for sale to the public; (k) Food furnished by churches which serve meals for their members as a regular part of their religious observance; 39 (1) Food sold through vending machines; (m) Any food or food product purchased for home consumption as defined in the federal Food Stamp Act of 1977, 7 U.S.C. section 2012, or amended, except for salad bar items sold from a salad bar, prepackaged single -serving salads consisting primarily of an assortment of vegetables, and non -factory sealed beverages. This exemption does not include hot food or hot food products ready for immediate consumption; and (n) Any other sale of food which is exempt from taxation under the Virginia Retail Sales and Use Tax Act, or administrative rules and regulation issued pursuant thereto. (12-16-04.) (STATE LAW REFERENCE—Code of Va., Sec. 58.1-3833.) Sec. 15-114. - Severability. If any provision of this article, or any application of such provision to any person or under any circumstances, shall be invalid, the remainder of this article, or the application of such provisions to persons or under circumstances other than those to which it shall have been held invalid, shall not be affected thereby. (12-16-04.) F. An Ordinance to Amend and Reenact the Isle of Wight County Code by Amending and Reenacting Chapter 11.1 Music or Entertainment Festivals. County Attorney Popovich reviewed proposed changes to the Ordinance pertaining to the creation of a permitting process related to public demonstrations in the County and revisions to Article 3 pertaining to the Open Burning Ordinance to bring it up to current law. The public hearing was opened and those in favor or in opposition to the proposed application were solicited. No one appeared and spoke and the public hearing was closed and comments from the Board were sought. Supervisor McCarty moved that the following Ordinance be adopted which passed unanimously (5-0): AN ORDINANCE TO AMEND AND REENACT THE ISLE OF WIGHT COUNTY CODE BY AMENDING AND REENACTING CHAPTER 11.1. MUSIC OR ENTERTAINMENT FESTIVALS WHEREAS, as a result of the tragic events that occurred in Charlottesville, Virginia in 2017, all localities throughout the Commonwealth of Virginia have taken a serious review of their local ordinances to ensure sufficient safeguards are in place to prevent other such events in the future; and 40 WHEREAS, the Board of Supervisors deems it necessary at this time amend and reenact its local ordinance on music and entertainment festivals to include requirements related to public assemblies, demonstrations and parades, all in keeping with the rights afforded individuals by the First Amendment to the United States Constitution; NOW, THEREFORE, BE IT ORDAINED by the Isle of Wight County Board of Supervisors that Chapter 11.1 Music or Entertainment Festivals be amended and reenacted as follows: CHAPTER 11.1. - MUSIC OR ENTERTAINMENT FESTIVALS; ASSEMBLIES, DEMONSTRATIONS AND PARADES. Article I. Music or Entertainment Festivals. Sec. 11.1-1. - Purpose and construction of article. This article is enacted pursuant to Section 15.2-1200 of the Code of Virginia for the purpose of providing necessary regulation for the conducting of musical or entertainment festivals conducted in open spaces not within an enclosed structure and of any gathering of groups or individuals for the purpose of listening to or participating in entertainment which consists primarily of musical renditions conducted in open spaces not within an enclosed structure in the interest of the public health, safety and welfare of the citizens and inhabitants of the county. The provisions of this article shall be liberally construed in order to effectively carry out the purpose of this chapter in the interest of the public health, welfare and safety of the citizens and residents of the county. (3-2-78, §§ 1, 10.) Sec. 11.1-2. - Definitions. For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section: Board.\ The board of supervisors of the county. Musical or entertainment festival.\ Any gathering of groups or individuals for the purpose of listening to or participating in entertainment which consists primarily of musical renditions conducted in open spaces not within an enclosed Structure. (3-2-78, § 2; 6-17-81, § 1.) Sec. 11.1-3. - Permit—Required; application; fee. (a) No person shall stage, promote or conduct any musical or entertainment festival in the unincorporated areas of the county unless there shall have been first obtained from the board a special entertainment permit for such festival. (b) Application for such special entertainment permits shall be in writing, filed by the landowner and promoter with the county administrator at least sixty days before the date of such festival. Such application shall have attached thereto 41 and made a part thereof the plans, statements, approvals and other documents required by this article. An application fee as shall be set forth in the Isle of Wight County Uniform Fee Schedule, as adopted by the board of supervisors, as it may be amended, shall be paid to the county administrator at the time of the filing of the application. (c) The board shall act on such application or applications at the regular meeting of the board after notice of public hearing thereon has been published at least once in a newspaper having general circulation in the county. The application shall be approved or denied by the board within forty-five days after first being considered by the board at a regular board meeting. The approval or denial shall be issued in writing and mailed by the clerk to the applicant at the address indicated on the application. (d) Notwithstanding the foregoing, no person shall be required to obtain an entertainment permit for the staging, promotion or conducting of any musical or entertainment festival in the Isle of Wight County fairgrounds. The director of the Isle of Wight County department of parks and recreation shall, however, set forth such regulations and requirements as may be necessary to ensure the health and safety of all citizens or organizations using the Isle of Wight County fairgrounds, as may be amended from time to time. (3-2-78, § 3; 6-17-81, §§ 2, 3; 5-19-05; 5-1-14.) Sec. 11.1-4. - Same—Requirements for issuance. A permit shall not be issued unless the following conditions are met and the following plans, statements and approvals submitted to the board with the application: (a) Such application for a special entertainment permit shall have attached to it a description of the ticket or badge of admission to such festival, containing the date or dates and time or times of such festival, together with a statement by the applicant of the total number of tickets to be offered for sale and the best reasonable estimate by the applicant of the number of persons expected to be in attendance. The board of supervisors may limit the number of tickets offered for sale. (b) A statement of the names and addresses of the promoters of the festival, the financial backing of the festival and the names of all persons or groups who will perform at the festival. (c) A statement of the location of the proposed festival, the name and address of the owner of the property on which the festival is to be held and the nature and interest of the applicant therein. (d) A plan for adequate sanitation facilities and garbage, trash and sewage disposal for persons at the festival. This plan shall meet the requirements of all state and local statutes, ordinances and regulations. (e) A plan for providing food, water and lodging (if for more than one day) for the persons at the festival. This plan shall meet the requirements of all state and local statutes, ordinances and regulations. (f) A plan for adequate medical facilities for persons at the festival. 4 (g) A plan for adequate parking facilities and traffic control in and around the festival area. Such plan shall include the written recommendations of the resident engineer for the state department of highways and transportation. (h) A plan for adequate fire protection. This plan shall meet the requirements of all state and local statutes, ordinances and regulations. (i) A statement specifying whether any outdoor lights or lighting is to be utilized, and if so, a plan showing the location of such lights and shielding devices or other equipment to prevent unreasonable glow beyond the property on which the festival is located. (j) A statement that no music shall be played, either by mechanical device or live performance, in such a manner that the sound emanating therefrom shall be unreasonably audible beyond the property on which the festival is located. (k) The board by majority vote can, in its sole discretion, require the applicant to post a bond for the purpose of assuring that the provisions of this chapter shall be adhered to by the applicant. The amount of the bond shall be determined by the board of supervisors but shall not exceed five thousand dollars. The board may require adequate surety. The board shall release the bond and surety thirty days after the conclusion of the festival; provided, that the board finds that the applicant has complied with all provisions of this chapter. (3-2-78, § 4; 6-17-81, §§ 4, 5.) Sec. 11.1-5. - Restrictions as to hours of music or entertainment. Music shall not be rendered nor entertainment provided for more than twelve hours in any twenty -four-hour period, such twenty -four-hour periods to be measured from the beginning of the first performance at such festival. In no event shall any performance extend past the hour of 12:30 A.M. (3-2-78, § 5.) Sec. 11.1-6. - Persons under age eighteen to be accompanied by parent or guardian. No person under the age of eighteen years shall be admitted to any festival unless accompanied by a parent or guardian, the parent or guardian to remain with such person at all times. (3-2-78, § 6.) Sec. 11.1-7. - Enforcement provisions. No permit shall be issued under this article unless the applicant shall furnish to the board written permission for the board, its lawful agents or duly constituted law-enforcement officers to go upon the property at any time for the purpose of determining compliance with the provisions of this chapter. The board shall have the right to revoke any permit issued under this chapter upon noncompliance with any of its provisions and conditions. The county sheriff's department, in conjunction with the county administrator, shall have the responsibility for enforcing the provisions of this chapter. (3-2-78, § 7; 6-17-81, § 6.) Sec. 11.1-8. - Penalties. 43 Any person who violates any provision of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not exceeding three hundred dollars or by confinement in jail not exceeding thirty days, or by both such fine and imprisonment. Each violation shall constitute a separate offense. The board may bring suit in the circuit court of the county to restrain, enjoin or otherwise prevent violation of this chapter. (3-2-78, § 8.) Sec. 11.1-9 through 11.1-20 reserved. Article II. Assemblies, Demonstrations and Parades. Sec. 11.1-21. — Purpose of article. Pursuant to the authority granted to the County by Section 15.2-1200 of the Code of Virginia, the County has adopted the following sections of this article in order to provide for the public health, safety and general welfare in the County, to ensure the free and safe passage of pedestrians and motor vehicles on public rights-of-way, and to ensure the safe and unimpaired use and enjoyment of public property in places open to the general public and otherwise to regulate and control the time, place and manner of activities that would otherwise threaten or impair the public health, safety, and welfare in the County while also encouraging the exercise of the rights to free speech and assembly. Sec. 11.1-22. — Definitions. The following terms shall have the meanings set out herein: Parade. \ Any march, procession or motorcade consisting of fifty (50) or more people, animals, or vehicles, or a combination thereof upon the streets, sidewalks or other public areas within the County that interferes with or has a tendency to interfere with the normal flow or regulation of pedestrian or vehicular traffic upon the streets, sidewalks, or other public property. Prohibited items. \ Shall include (i) all items prohibited by law from being held, carried, displayed, worn or otherwise used in public, (ii) items banned from public or park lands, (iii)any BB guns, pellet guns, air rifles or pistols, paintball guns, nun chucks, tasers, stun guns, heavy gauge metal chains, lengths of lumber or wood, poles, bricks, rocks, metal beverage or food cans or containers, glass bottles, axes, axe handles, hatchets, ice picks, acidic or caustic materials, hazardous, flammable, or combustible liquids, dogs (except service dogs), skateboards, swords, knives, daggers, razor blades or other sharp items, metal pipes, pepper or bear spray, mace, aerosol sprays, catapults, wrist rockets, bats, sticks, clubs, drones, explosives, fireworks, open fire or open flames, or other item considered an "implement of riot", (iv) any items capable of inflicting bodily harm when these items are held or used in an intimidating, threatening, dangerous or harmful manner, and (v) law enforcement or military -like uniforms or uniform -like clothing, badges, insignia, shields, hats, helmets, masks, equipment and other items that when held, carried, displayed or worn tend to suggest or imply that the wearer is a current member of law enforcement, the military, a private militia, or other public safety organization, such as a fire department or emergency medical services agency. GSI Public assembly. \ Any meeting, demonstration, picket line, rally or gathering of more than fifty (50) people for a common purpose as a result of prior planning that interferes with or has a tendency to interfere with the normal flow or regulation of pedestrian or vehicular traffic upon the streets, sidewalks, or other public property within the County or that interferes with or has a tendency to interfere with the normal use of any public property in a place open to the general public. Spontaneous event. \ An unplanned or unannounced coming together of people, animals or vehicles in a parade or public assembly which was not contemplated beforehand by any participant therein and which is caused by or in response to unforeseen circumstances or events occasioned by news or affairs first coming into public knowledge within fifteen (15) days of such parade or public assembly. Sec. 11.1-23. — Permit required. (a) It shall be unlawful for any person to conduct or participate in a marathon and walking or physical endurance contest or exhibition, public assembly, demonstration or parade on the public streets, sidewalks, or other public property of the County in a place open to the general public for which a written permit has not been issued in accordance with the provisions of this article. (b) The provisions of this section shall not apply to: (1) Spontaneous events; (2) Recreational activities, including jogging or walking, that do not require closing public streets or other public rights-of-way and that do not interfere with or have a tendency to interfere with the normal use of any public property in a place open to the general public; (3) Door-to-door advocacy, including canvassing, pamphleteering, religious or political proselytizing and the distribution of written materials, and similar activities that do not interfere with or have a tendency to interfere with the free passage of pedestrians and vehicles on the public rights-of-way or the normal use of any public property in a place open to the general public; (4) Door-to-door sales of goods or services, and similar activities that do not interfere with or have a tendency to interfere with the free passage of pedestrians and vehicles on the public rights-of-way or the normal use of any public property in a place open to the general public; provided, however, that any persons or organizations engaging in such activities shall comply with any other applicable requirements of this Code; (5) Funeral processions; (6) Students going to and from school classes or participating in educational activities, provided that such conduct is under the immediate direction and supervision of the proper school authorities; (7) The United States Army, Navy, Air Force and Coast Guard, the military forces of the State and the law enforcement, fire and emergency services forces of the County; 45 (8) Governmental agencies acting within the scope of their functions; or (9) Park and recreation areas that are regulated by the Isle of Wight County Department of Parks and Recreation. (c) Permits may be granted if they are requested by individuals or organizations who desire to have a permit, even though the permit is not required under this section. Sec. 11.1-24. —Application. (a) Any person desiring to conduct a marathon and walking or physical endurance contest or exhibition, parade or public assembly in or on unincorporated property in the County shall make written application to the Isle of Wight County Events Coordinator, or his designee, at least thirty (30) days prior to such parade or public assembly. Such application shall set forth the following information: (1) The name, address and telephone number of the person requesting the permit; (2) The name and address of any organization or group the applicant is representing; (3) The name, address and telephone number of the person who will act as the parade or public assembly leader or chairman and who will be responsible for the conduct of the parade or public assembly; (4) The type of public assembly, including a description of the activities planned during the event; (5) The date and time (start and ending) of the parade or public assembly; (6) If an assembly, the specific location or locations of the assembly; (7) If a parade, the specific assembly and dispersal locations, the specific route, and the plans, if any, for assembly and dispersal; (8) The approximate number of people who, and the animals and vehicles which will constitute such parade or public assembly and the type of animals and a description of the vehicles; (9) A statement as to whether the parade or public assembly will occupy all or only a portion of the width of the streets or sidewalks or other public rights-of-way proposed to be traversed or used; (10) A description of any recording equipment, sound amplification equipment, banners, signs, or other attention -getting devices to be used in connection with the parade or public assembly; (11) A signed acknowledgment of the applicant's knowledge and understanding of all prohibited items; (12) A copy of any and all permits applied for and received from the Virginia Department of Transportation; 46 (13) Payment of the then current application fee as set forth in the Isle of Wight County Fee Schedule, as it may be amended from time to time; (14) Such other information as the Events Coordinator, or his designee, may deem reasonably necessary in order to provide for traffic control, street and property maintenance, administrative arrangements, law enforcement and fire protection, and for the protection of public health, safety and welfare. (b) The Events Coordinator, or his designee, shall not issue the permit if any information supplied by the applicant is false or intentionally misleading. (c) The Events Coordinator, or his designee, shall have the authority to and shall make reasonable efforts to consider an application hereunder which is filed less than thirty (30) days before the date the parade or assembly is proposed to be conducted if, after due consideration of the date, time, place and nature of the marathon and walking or physical endurance contest or exhibition, parade or public assembly, the anticipated number of participants and the County services required in connection with the event, and where good cause is otherwise shown, the Sheriff, or his designee, determines that the waiver of the permit application deadline will not present an undue hazard to public safety. Sec. 11.1-25. — Issuance or denial of permit. (a) The Events Coordinator, or his designee, shall issue the permit within ten (10) days of receipt of the completed application, and in any event prior to the scheduled parade or public assembly, if the proposed marathon and walking or physical endurance contest or exhibition, parade or public assembly will not endanger the public health, welfare or safety, after applying the following criteria and finding that: (1) The time, duration, route and size of the parade or assembly will not unreasonably interrupt the safety and orderly movement of vehicular or pedestrian traffic or the normal use of public property in a place open to the general public; (2) The parade or assembly is not of such a nature that it will require diversion of so great a number of deputies and fire personnel to properly police the line of movement in the areas contiguous thereto so as to impair the normal protection of the remainder of the County; (3) The application has, where appropriate, designated monitors sufficient to control the orderly conduct of the parade or assembly in conformity with such permit; (4) The applicant has, where appropriate, agreed to be responsible for having appropriate traffic control devices installed in accordance with any and all requirements of the Virginia Department of Transportation to close roadways to vehicular traffic sufficient to control the orderly conduct of the parade or assembly in conformity with such permit; (5) The conduct of the parade or assembly will not unduly interfere with the proper fire, emergency services and law enforcement protection of the remainder of the County or unreasonably disrupt other public services and protections normally provided to the County; 47 (6) The parade or assembly will not interfere with another parade or assembly for which a permit has been granted; and (7) The parade or assembly proposed will not violate and will conform with all applicable state regulations and laws governing the proposed event. (b) For marathons and walking or physical endurance contests or exhibitions, parades or public assemblies held on a regular or recurring basis at the same location, an application for an annual permit covering all such parades or assemblies during the calendar year may be filed with the Events Coordinator, or his designee, at least thirty (30) and not more than sixty (60) days before the date and time at which the first such parade or public assembly is proposed to commence. The Events Coordinator, or his designee, may and shall make reasonable efforts to consider an application hereunder which is filed less than thirty (30) days before the date and time at which the first parade or assembly is proposed to commence, after due consideration of the factors specified in Section 11.1-24(c) above. (c) If the Events Coordinator, or his designee, denies an application, he shall promptly attempt to call and shall promptly mail to the applicant a notice of his action, stating the reasons for his denial of the permit and notifying the applicant of his right to appeal the denial pursuant to Section 11.1-29 below. (d) If two or more applications are submitted requesting a permit under this article for a parade or assembly to be used at the same time and place, the application first filed shall be granted if it meets the requirements of this article. (e) Nothing in this article shall permit the Events Coordinator, or his designee, to deny a permit based upon political, social or religious grounds or reasons or based upon the content of the views expressed. Denial of a permit on such grounds is prohibited. Sec. 11.1-26. —Alternative permit. The Events Coordinator, or his designee, in denying a permit for a marathon and walking or physical endurance contest or exhibition, parade or public assembly shall be empowered to authorize the conduct of the parade or assembly on a date, at a time, at a place, or over a route different from that proposed by the applicant. An applicant desiring to accept an alternate permit shall file a written notice of acceptance with the Events Coordinator, or his designee. An alternate permit shall conform to the requirements of and shall have the effect of a permit under this article. Sec. 11.1-27. — Compliance with directions and conditions. Every person to whom a permit is issued under this article shall substantially comply with all permit terms and conditions and with all applicable laws and ordinances. The marathon and walking or physical endurance contest or exhibition, parade or assembly chairman or other person heading or leading the marathon and walking or physical endurance contest or exhibition, parade or 4 assembly shall carry the permit upon his person during the conduct of the parade or assembly and show the permit when requested to do so. Sec. 11.1-28. — Revocation of permit. The Events Coordinator, or his designee, shall have the authority to revoke any permit issued pursuant to this article if any information supplied by the applicant is discovered to be false or intentionally misleading, if any term, condition, restriction or limitation of the permit has ben substantially violated or if there is any continued violation of the terms, conditions, restrictions or limitations of the permit after the applicant or anyone acting in concert with him is notified of a violation of the permit by an appropriate law enforcement official. Sec. 11.1-29. —Appeal. (a) Any person aggrieved by the refusal of the Events Coordinator, or his designee, to grant a permit or by the revocation of a permit after one has been issued, may, but is not required to, appeal the denial to the County Administrator, or his designee, by filing with the County Administrator's Office, within five (5) working days after the date of the denial or revocation, a written notice of the appeal setting forth the grounds therefor. The County Administrator, or his designee, shall act upon the appeal within five (5) working days after its receipt. (b) The decision of the Events Coordinator, or his designee, or the County Administrator, or his designee, may be appealed to the Circuit Court of Isle of Wight County, in accordance with state law. (c) In any appeal under this section, the County shall have the burden of demonstrating that the denial of the permit was justified under Section 11.1- 25 above. (d) The County shall meet all deadlines set by the court and by applicable statues and court rules, and shall otherwise seek to assure that the appeal, including any motion for preliminary relief, is decided as expeditiously as possible. Sec. 11.1-30. — Public conduct during marathons and walking or physical endurance contest or exhibitions, parades, demonstrations and assemblies. (a) Interference. No person shall unreasonably hamper, obstruct, impede or interfere with any marathon and walking or physical endurance contest or exhibition, parade, demonstration or assembly ow with any person, vehicle or animal participating or used in a parade, demonstration or assembly for which a written permit has been issued in accordance with the provisions of this article. (b) Driving through parades. No driver of a vehicle shall drive between the vehicles, persons or animals comprising a marathon and walking or physical endurance contest or exhibition, parade, demonstration or assembly except when otherwise directed by a law enforcement officer. This shall not apply to authorized emergency vehicles such as fire apparatus, ambulances and law enforcement vehicles. 4 (c) Parking on parade, demonstration or assembly route. The Events Coordinator, or his designee, shall have the authority, working in conjunction with local law enforcement officials, when reasonably necessary to prohibit or restrict the parking of vehicles along the public streets or public rights-of-way constituting a part of the route of a marathon and walking or physical endurance contest or exhibition, parade, demonstration or assembly. The Events Coordinator, or his designee, shall ensure that signs are posted to such effect, and it shall be unlawful for any person to park or leave unattended any vehicle in violation thereof. No person shall be liable for parking on a street unposted in violation of this article. Sec. 11.1-31. — Penalty. Any violation of this article shall be punishable as a Class 1 misdemeanor. COUNTY ADMINISTRATOR'S REPORT County Administrator Keaton briefed the Board regarding ongoing code violations at the Jones Creek Mobile Home Park responsive to a concern expressed by a citizen. The following individuals were recognized for being recipients of "Caught You Caring Awards" for the Third Quarter of FY2017-18: Amber Johnson; Pamela O'Berry; Michael Coburn; Linda Tuck; Shelley Edwards; Daniel Archibald; Gary Askew; Benjamin Chappell; Lee Edwards; Benjamin Faltz; Tyler Hytinen; Caleb Hernandez Marlow Huff; George lams; Larry Noel; Gerald Rhoads; Steven Tate; Trenton Blowe; Phil Jones; Steve Tynes; Michael Walsh; Brian Freeman; Lee Marshall; Owen Powell; Tory Rowland; Connie Chapman; Ana Montiel; Kathy Mountjoy; Lois Tokarz; Gina Crocker; and, Cheryl McClanahan. Matters for the Board's information were highlighted by County Administrator Keaton who apprised the Board that agencies and departments have been notified of funding for their FY2018-19 budgets. Assistant County Administrator Robertson notified the Board that Delegate Emily Brewer was selected as Freshman of the Year in the General Assembly and that due to budget disagreements, the 2018 General Assembly Session has been extended. UNFINISHED/OLD BUSINESS Pete Acker, Division of Game and Inland Fisheries, addressed the Board regarding a proposed Memorandum of Understanding between the County and the Virginia Department of Game and Inland Fisheries for management of the Blackwater property. Supervisor Grice recommended consideration be given to the inclusion of equine trails. 0 Mr. Acker advised that the County's Natural Heritage easement permits horseback riding along the western portion of the property and equine trails can be delineated with signage on trails crossing the restricted boundary, along with the development of larger parking lots to accommodate trucks and trailers. County Attorney Popovich advised that when the Blackwater property was acquired, a draft Master Plan was developed by the Departments of Tourism and Parks and Recreation for potential future uses of the property which included the creation of equine trails on the upward side of the property based on an exhibit for conservation. He advised that the proposed amendment can be revised in the future should the County decide to create equine trails and remain in compliance with the easement. Supervisor Grice inquired how people could be prevented from entering onto the adjacent private property. Mr. Acker responded appropriate signage at parking entrances, along with GPS - enabled maps. Supervisor Rosie suggested a committee consisting of parks and recreation, an equestrian representative and tourism to cast a bigger vision on how this property can be utilized. Judy Winslow, Director of Tourism, briefed the Board on the initial Master Plan developed which included primitive camping, an RV park and equestrian trails. She offered to provide a copy of the Master Plan to the Board which can be expanded within the limitations of the conservation easement. Supervisor Acree asked that staff contact the adjacent property owners, the Sheriff's office and the Department of Emergency Services and solicit their input on the State managing this property. The consensus of the Board was to direct staff to advertise the issue for public hearing at the Board's June 14, 2018 meeting and that the Director of Parks and Recreation be prepared to show a draft Master Plan detailing potential uses of the property, to include equestrian trails, and the advantages and disadvantages of opening the property up to the public as opposed to a lease agreement with the State. County Attorney Popovich stated pursuant to the Board's action to approve a Conditional Use Permit to allow the Smithfield Ruritan Club to utilize a structure located behind the Isle of Wight Volunteer Rescue Squad on Great Springs Road, he recommends the proposed revisions to the Lease Agreement with the Smithfield Rotary Club related to reimbursement of expended funds and effort should the Board terminate the Agreement for improvement of the structure. He advised that the termination noticed requirement was also agreed to be extended from six months to one year. 51 Supervisor Grice moved that the revised Lease Agreement with the Smithfield Rotary Club be executed which passed unanimously (5-0). 11 County Administrator Keaton presented receipts for repairs to several vehicles from the Carrollton Volunteer Fire Department in the amount of $33,000 with the request for an appropriation of $40,000 based on that organization's anticipated need through June 30, 2018. He recommended that the Board authorize up to $40,000 and the County would pay the actual expenses based on what is submitted to the County. Supervisor McCarty moved to authorize an appropriation in the amount of $40,000 to the Carrollton Volunteer Fire Department which was adopted unanimously (5-0). NEW BUSINESS In response to periodic requests for fee waivers related to parks and recreation facilities, Assistant County Administrator Robertson presented a Resolution to Amend Chapter 5: Buildings and Grounds, Article 4, Parks and Recreational Facilities, Section 4.0 of the County Policy Manual for the Board's consideration which addresses a waiver for fees. Supervisor McCarty moved that the following Resolution be adopted as amended to allow on a case by case basis which passed unanimously (5-0): RESOLUTION TO AMEND CHAPTER 5: BUILDINGS AND GROUNDS, ARTICLE 4 PARKS AND RECREATIONAL FACILITIES, SECTION 4.0 OF THE COUNTY POLICY MANUAL WHEREAS, the Isle of Wight County Policy Manual allows for the rental of County parks and recreational facilities; and, WHEREAS, the Board of Supervisors wishes to amend Article IV Parks and Recreational Facilities, Section 4.0 to authorize the County Administrator to waive certain fees when appropriate. NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of Isle of Wight that revisions to Article IV Parks and Recreational Facilities, Section 4.0 of the Isle of Wight County Policy Manual be hereby adopted as follows: ARTICLE IV Parks and Recreational Facilities (Revised December 15, 2005; August 21, 2009; November 18, 2010, May 12, 2011) Section 4.0 (Revised December 15, 2005) 52 Facility Usage & Rentals (Carrollton Nike Park, Otelia 1. Rainey Community Center and Fort Boykin's Historic Park) Application and Fees Anyone wishing to rent out any of these facilities must fill out an Application/Permit form at Nike Park and fees must be paid up front in order to hold the area. For additional information, please call (757) 357-2291 between the hours of 9:00 a.m. and 5:00 p.m. There will be no refunds, unless cancellation is made by Parks and Recreation. In appropriate cases, upon certification by the Director of Parks & Recreation, the County Administrator is authorized to grant a waiver of facility usage and rental fees. Inclement weather will not result in a refund unless Parks and Recreation facilities are closed. Pursuant to Code of Virginia Section 15.2-1806 (1950, as amended) the Board of Supervisors is authorized to fix fees for County parks and recreation facilities. The Board hereby delegates to the County administrator the authority to set such fees on an annual basis. The Director of Parks and Recreation in conjunction with the Director of Budget and Finance will review the County's facility usage fees annually and make a repommendation to the County Administrator. Fees for facility usage will be posted on the County's website and will be made available to the general public through the Parks and Recreation Department. Carrollton Nike Park: Picnic Areas — Rental hours 8:00 a.m. until Dusk (30 minutes before dark) Area A (Shelter) maximum of 200 participants Area B (Woods) maximum of 100 participants Note: Groups over 200 participants must meet special requirements and special authorization is required (Must rent both A & B areas). Recreation Hall — Rental areas 5:00 a.m. until 10:00 p.m. (Setup and take down time must be included in the time of rental) Meetings - Maximum of 100 participants Banquet - Maximum of 80 participants All rental fees must be paid in full at the time of reservation. Reservations made less than 2 weeks prior to rental must be paid in cash, money order or cashier's check. Renters are also responsible for cleaning tables and placing materials in the 53 trash receptacles. Failure to do so may result in revocation of future use privileges. Athletic Fields (Softball/Baseball) — Payment in full must be made at the time of reservation for the use of the fields. If fund raising rules apply payments for team registration and lights are to be made Z days prior to tournament. Day use (9:00 a.m. until dusk - 30 minutes before dark) SPECIAL NOTES: Fields will only be prepared by the Department of Parks and Recreation. Parks & Recreation reserves the right to cancel the use of the field at any time due to inclement weather conditions or due to unanticipated circumstances. Otelia J. Rainey Community Center Rates for the use of Otelia J. Rainey Community Center's Shelter and Recreation Hall are the same as the Nike Park rates. Listed below are the maximum number of participants. Shelter - Maximum of 50 participants Recreational Hall - Maximum of 36 participants Fort Boykin's Historic Park Rates for the use of Fort Boykin's Historic Park's Shelter are the same as the Nike Park rates. Listed below are the maximum numbers of participants. Shelter— Maximum of 50 participants Judy Winslow, Director of Tourism, addressed the Board regarding the County's selection of a film site for several made -for -television movies and "reality" shows and requested approval of a proposed filming permit in anticipation of future film work being done in the County. Supervisor McCarty moved that the proposed filming permit be adopted which passed unanimously (5-0). Art Berkley, Director of Inspections, addressed the Board regarding the demolishment of a structure determined unsafe and located at 15458 Cedar Grove Road which is owned by Mr. Joseph Faltz, Jr. who does not have the financial resources to either continue construction on the building or have it demolished. Mr. Berkley advised that a lien will be recorded on the property to 54 recover the County's cost of the demolishment to protect the health, safety and welfare of the public. Supervisor McCarty moved that staff be authorized to proceed with demolition of the structure on Cedar Grove Road. The motion was adopted unanimously (5-0). An outline containing potential items for discussion at the August 2, 2018 meeting between the Board and the Fire & Rescue Association was disseminated by County Administrator Keaton with the request that the Board review and provide him with feedback. The need to have a preliminary meeting to the August 2, 2018 meeting comprised of two Board members, Fire & Rescue Officers, County EMS staff and a facilitator to determine a consensus on objectives going forward and to make the August 2, 2018 meeting more productive was noted. The facilitator is available the week of June 25-28, 2018 and Mr. Terwilliger is to contact the Association to determine if any of those dates are suitable for a meeting. The importance of having a Fire & Rescue Association representative present that can make decisions on behalf of the Association was noted. 11 An Economic Development Annual Report was distributed to the Board for its reference. ADJOURNMENT At 9:45 p.m., the meeting was adjourned on motion of Supervisor McCarty which passed unanimously (5-0). — "'. q UL Ca r&KJMIs St ,Clerk 5 Rudolph Jefferson, Chairman