04-21-1988 Regular MeetingBGGR ~4 PACF " ~U
REGULAR MEETING OF THE ISLE OF WIGHT COUNTY BOARD OF
SUPERVISORS HELD THE TWENTY FIRST DAY OF APRIL IN THE YEAR
NINETEEN HUNDRED EIGHTY EIGHT.
PRESENT: Henry H. Bradby, Chairman
Joel C. Bradshaw, Jr., Vice Chairman
Steve W. Edwards
Thomas L. Ross
Richard L. Turne= _
Also attending: H. Woodrow Crook, Jr., County Attorney
Myles E. Standish, County Administrator
W. Douglas Caskey, Assistant County
Administrator/Community Development
Kenneth L. Chandler, Assistant to the
County Administrator
Hilda W. Harmon, Budget and Finance
Coordinator
Charlie W. Phelps, Sheriff
Betty Scott, Assistant Clerk
The Chairman called the meeting to order at 7:00 P.M.
The invocation was given by Rev. Vincent Thomas.
//
Chairman Bradby called for a public hearing on the
proposed 1988-89 School Board budget.
Dr. Linda Morgan, Isle of Wight School Board Chairman,
presented the proposed 1988-89 budget. Dr. Morgan stated
-the priority of the budget is teachers' salaries followed by
a request for seven new elementary teachers, 3 special
education teachers, two secondary teachers and 5 ~~rimary
aides. Dr. Morgan continued stating there is a need for
duty free lunches for the elementary teachers since the
State did not fully fund the request, therefore, the School
Board i5 asking the County to consider funding the remaining
cost. There is a need for seven additional regular buses,
one service vehicle and five mobile. classrooms, said Dr.
Morgan. Dr. Morgan asked the Board to continue to support
the five year improvements plan. Dr. Morgan asked the Board
to be diligent and supportive in its consideration of the
1988-89 School budget.
Jeff Evans, President of the Teachers' Association of
Isle of Wight County, stated he was in support of the
proposed budget and distributed copies of a comparison
report for holders of bachelor's degreE~s. Mr. Evans asked
the Board members to please take the comparison into
consideration when contemplating the 1988-89 school budget.
Dorothy Jones, parent at Hardy Elementary .School,
stated she does not support the request for five mobile
classrooms, stating it is discouraging because it takes a
?ong time to build a school and feels the money should be
spent for a school rather than wasting the money for mobile
classrooms. Mrs. Jones urged the Board to make planning for
a new school the number one priority in the school budget.
Karen Speirs, citizen in Newport District, stated she
supports the entire budget. Two of her concerns were
teachers' salaries and transportation for the school
children. Mrs. Speirs asked the Board to fully support the
school budget as presented.
Rev. Vincent Thomas, Pastor of Gravel Hill Baptist
Church, asked the Board to look very critically at the
proposed budget for the coming year because he feels there
is a lot of fat that does not affect the budget directly or
indirectly. Rev. Thomas recommended the Board give the
school budget no more this year than they received last
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year.
aoaK 14 ~A~E .77
David Hardy, Hardy resident, expressed concern
regarding the use of diesel school buses. Mr. Hardy feels
the mechanical and maintenance of diesel buses is too
costly.
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William H. Barrett, who identified himself as a citizen
in the southern end of the County, commended Dr. V. J.
Morlino, Superintendent of Schools, for keeping the budget
to "bare bones". Mr. Barrett asked the Board to stop and
consider where the money is coming from and where it is
going. The taxpayers want to know where the money is going,
said Mr. Barrett. Mr. Barrett asked the Board to lock at
the information carefully and make the best decisior, they
could.
Dr. Morlino spoke in support of the educational system
in Zsle of Wight County and stated he feels the budget is in
sufficient detail and it contains year to year comparisons.
Dr. Morlino stated competitive bids are obtained every three
years for insurance and honest figures have been displayed
of what is spent as compared to the budget. The budget
reflects actual premiums paid, said Dr. Morlino. The
gasoline prices are based on what we pay based on actual
usage for the past year, stated Dr. Morlino. Dr. Morlino
continued stating the five year improvements plan was
adopted by the Board last year with a year to year priority
of the school budget and this Board chose to fund some of
the programs the first year and some the second year which
is now in process. The mandate for teachers' salaries is
required by law, otherwise, $92.00 per student or $400,000
can be lost. Dr. Morlino respectfully requested the Board
to favorably consider and fund fully the 1988-89 school
budget.
Following discussion, Chairman Bradby stated no action
could be taken on the budget tonight, as the law requires a
seven day period following the public hearing before
consideration of the budget.
//
The Chairman called for a public hearing or. the
following rezoning applications:
1. The application of Gurney Rhodes, Jr. for a change
in zoning classification from A-1, Agricultural
Limited, to R-MH-A, Rural Mobile Home District, one
acre of land located on the north side of Route
633, between Routes 634 and 612, in Windsor
Magisterial District. The purpose of the
application is for the permanent location of one
mobile home.
Gurney Rhodes, Jr. appeared and stated his home had
burned and he would like to place a mobile home on his
property in which to live.
No one appeared in opposition. The Planning Commission
voted unanimously to recommend approval, said Mr. Caskey.
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Supervisor Bradshaw moved the Board approve the
application of Gurney Rhodes, Jr. for a change in zoning
classification from A-1, Agricultural Limited, to R-MH-A,
Rural Mobile Home District, one acre of land located on the
north side of Routes 633, between Routes 634 and 612, in
Windsor Magisterial District. The motion carried
unanimously (5-0).
. 2. The application of Henry E. Layden for a change in
zoning classification from A-1, Agricultural
Limited, to Conditional R-A, Conditional Rural
Residential, 26 acres of land located on the west
side of Route 677, between Routes 626 and 678, in
Hardy Magisterial District. The purpose of the
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application is for no more than 13 rural
residential lots. (Tabled 4/7/88)
County Attorney Crook advised the Board members that
the applicant's attorney had requested the application be
tabled again for 30 days (May 19, 1988 Board meeting).
On motion of Supervisor Turner, the Board voted
unanimously (5-0) to grant the applicant's request to table
consideration of his application until May 19, 1988.
3. The request of Smithfield Packing Company and Isle
of Wight/Smithfield Chamber of Commerce to hold the second
Smithfield Ham and Gourmet Food Festival'on Saturday, April
30, 1988, at Aberdeen Farm, located off Route 673 in Hardy
Magisterial District. .
Alan S. Nogiec, Director of Parks and Recreation and
appearing on behalf of the Chamber of Commerce Steering
Committee for the Smithfield Ham and Gourmet Festival,
stated this is the second year of the event and asked the
Board to look favorably•on the application.
No one appeared in opposition. The Planning Commission
recommended approval of the application by unanimous vote,
stated the Chairman.
Supervisor Ross asked County Attorney Crook if he
should .abstain, to which he replied, "Yes".
Supervisor Turner moved the Board approve the request
of Smithfield Packing Company and Isle of Wight/Smithfield
Chamber of Commerce to hold the second Smithfield Ham and
Gourmet Food Festival on Saturday, April 30, 1988, at
Aberdeen Farm., located off Route 673 in Hardy Magisterial
District. The motion passed with Supervisors Turner,
Bradshaw, Bradby and Edwards voting aye and Supervisor Ross
abstaining (4-0-1).
//
Dr. Hoffman Brown appeared expressing his concerns with
the School Board. Additional speakers on the matter were
Fred Thompson, Windsor District resident, and Rev. Vincent
Thomas, Pastor of Gravel Hill Baptist Church.
The Chairman stated the concerns will be addressed
later during the executive session of the Board of
Supervisors..
//
At 8:35 P. M., Supervisor Turner moved the Board have a
ten minute recess, which passed unanimously (5-0). The
Board reconvened at 8:50 P.M.
//
Assistant County Administrator/Community Development,
W. Douglas Caskey, presented the following conditional use
permit applications for the Board's consideration:
1. The application of John S. and Brenda J. Dobson for
a conditional use permit to locate a mobile home
for thirty six months while building a residence on
ten acres of land located on the west side of Route
654, between Routes 692 and 644, in Newport
Magisterial District.
No one appeared in favor or in opposition. The
Planning Commission voted unanimously to recommend approval
for a period of thirty six months, said Mr. Caskey.
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BOOL ~4 PAGE .79
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On motion. of Supervisor Edwards, the Board voted
unanimously (5-0) to approve the application of John S. and
Brenda J. Dobson for a conditional use permit to locate a
mobile home for thirty six months while building a residence
on ten acres of land located on the west side of Route 654,
between Routes 692 and 644, in Newport Magisterial District
with the condition the conditional use permit be terir,~nated
upon issuance of an occupancy permit for the permanent
dwelling.
2. The application of Frank B. Emmerson, III and
Lahoma Emmerson, owners, and Steven and Karin
Jagiela, prospective owners, for a conditional use
permit to locate a mobile home for eighteen months
while renovating an existing residence, on 2.025
acres of land located on the south side of Route
621, between Routes 626 and 627, in Hardy
Magisterial District.
No one appeared in favor or in opposition. The
Planning Commission voted to recommend approval of the
application for a period of eighteen months or at completion
of the residence, whichever comes first, stated Mr. Caskey.
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Supervisor Bradshaw moved the Board approve the
application of Frank B. Emmerson, III and Lahoma Emmerson,
owners, and Steven and Karin Jagiela, prospective owners,
for a conditional use permit to locate a mobile home for
eighteen months while renovating an existing residence, on
2.025 acres of land located on the south side of Route 621,
between Routes 626 and 637, in Hardy Magisterial District
with the condition the conditional use permit be terminated
upon issuance of an occupancy permit for the permanent
dwelling. The motion passed by unanimous vote (5-0) of the
Board.
3. The application of Bobby W. Newsome for a
conditional use permit to locate a mobile home for
thir~y six months while building a residence on
30.29 acres of land located on the east side of
Route 10, between Routes 703 and 621, in Hardy
Magisterial District.
No one appeared in favor or in opposition. The
Planning Commission voted unanimously to recommend approval
of the application with the condition that the mobile home
be located on the property for no more than thirty six
months or until the residence is completed, stated Mr.
Caskey.
Supervisor Ross moved the Board approve the application
of Bobby W. Newsome for a conditional use permit to locate a
mobile home for thirty six months while building a residence
on 30.29 acres of land located on the east side of Route 10,
between Routes 703 and 621, in Hardy Magisterial District,
with the condition the conditional use permit be terminated
upon issuance of an occupancy permit for the permanent
dwelling. The vote in favor was unanimous (5-0).
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4. The application of Thomas C. and Alice D. Lawson
for a conditional use permit to locate a mobile
. home for Ruth Darden, Mrs. Lawson's sister, on 60.4
acres of land located on the east side of Route
692, between Routes 652 and 654, in Newport
Magisterial District.
No one appeared in favor or in opposition. Mr. Caskey
stated the Planning Commission voted unanimously to
recommend approval of the application.
Supervisor Turner moved the Board approve the
application of Thomas C. and Alice D. Lawson for a
conditional use permit to locate a mobile home for Ruth
Darden, Mrs. Lawson's sister, on 60.4 acres of land located
BOOt ~~ PACE •OO~
on the east side of Route 692, between Routes 652 and 654,
in Newport Magisterial District, with the condition the
mobile home be occupied only by Ms. Darden and her immediate
family. The motion passed (4-0-1) with Supervisors Bradby,
Bradshaw, Turner and Ross voting aye. Supervisor Edwards
stated that he abstained since Ms. Darden is related to him.
5. The application of Mary C. Stephenson for a
conditional use permit to Locate a mobile home for
her grandson, John Mark Stephenson, on 59.6 acres
of land located on the south side of Route 611,
between Route 612 and the intersection of Routes
611 and 632, in Windsor Magisterial District.
No one appeared in favor or in opposition. The
Planning Commission voted unanimously to recommend approval
of the application, said Mr. Caskey.
On motion of Supervisor Bradshaw, the Board voted
unanimously (5-0) to approve the application of Mary C.
Stephenson for a conditional use permit to locate a mobile
home for her grandson, John Mark Stephenson, on 59.6 acres
of land located on the south side of Route 611, between
Route 612 and the intersection of Routes 611 and 632, in
Windsor Magisterial District, with the condition the mobile
home be occupied only by John Mark Stephenson and his
immediate family.
6. The application of Rex W. and Debra Alphin for a
conditional use permit to locate a mobile home for
thirty six months while building a residence on
sixty acres of land located off the west side of
Route 614, between Routes 258 and 603, in Windsor
Magisterial District.
No one appeared in favor or in opposition. The
Planning Commission voted unanimously to recommend approval
of the application with the condition that the mobile home
only be located on the property for no more than thirty six
months or until the residence is completed, said Mr. Caskey.
Supervisor Bradshaw moved the Board approve the
application of Rex W. and Debra Alphin for a conditional use
permit to locate a mobile home for thirty six months while
building a residence on sixty acres of land located off the
west side of Route 614, between Routes 258 and 603, in
Windsor Magisterial District with the conditior. the
conditional use .permit be terminated upon issuance of
occupancy permit for the permanent dwelling. The vote in
favor was unanimous (5-0).
Mr. Caskey presented the following subdivisions for the
Board's consideration:
1. Plat showing property of Willie Jo Love and Betty
E. Love, Lots A through F, 8.733 total acres of
land located on Route 10, in Hardy Magisterial
District.
No one appeared in favor or opposition.
Mr. Caskey stated the property is located in the Hardy
Election and Magisterial Districts and the site is located
on Route 10 near the Surry County line. It is within an
area that is either residential or developing with
residential uses and -the Ennisdale Farm .Subdivision is
located on the rear side of the site, stated Mr. Caskey.
The property was rezoned to C-RA, Conditional Rural
Residential, in April 1986 with the conditions being (a)
four lots for children and (b) two other rural residential
lots, stated Mr. Caskey. Mr. Caskey continued stating the
plat has been reviewed and approved by the Virginia
Department of Transportation, the Virginia Department of
Health and the Department of Community Development. The
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Planning Commission voted unanimously to recommend approval
of the plat, said Mr. Caskey.
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On motion of Supervisor Turner, the Board voted
unanimously (5-0) to approve the plat showing property of
Willie Joe Love and Betty E. Love, Lots A through F, 8.733
total acres of land located on Route 10, in Hardy
Magisterial District.
2. Plat showing Lawrence Meadows Subdivision, which is
a subdivision of 16 lots, located on Route 603, in
Windsor Magisterial District.
No one appeared in favor or in opposition.
Mr. Caskey stated the proposed subdivision is located
in the Windsor Magisterial and Election Districts and the
site is located on Route 603 in a rural area which consists
primarily of farm land. There are several clusters of small
strip subdivisions located along Route 603 west of the site
and a mobile home .park and the Hazelwood and Carolwood
Subdivisions are located at the intersection of Routes 600
and 605 approximately one mile west of the site toward
Windsor, stated Mr. Caskey. The property was rezoned to
R-A, Rural Residential, in June 1987 for the purpose of
creating the subdivision, and with the conditions of (1) no
more than twenty four rural residential lots and (2) no more
than three. lots fronting on Route 603, said Mr. Caskey. Mr.
Caskey continued stating the subdivision plat and
engineering plans have been reviewed and approved by the
Virginia Department of Transportation, Virginia Department
of Health, Soil Conservation Service and the Department of
Community Development. The Planning Commission voted to
recommend approval of the plat, said Mr. Caskey.
On motion of Supervisor Edwards, the Board voted
unanimously (5-0) to approve the plat showing Lawrence
Meadows Subdivision, which is a subdivision of sixteen lots
located on Route 603, in Windsor Magisterial District.
//
At the request of County Administrator Standish the
Board amended the agenda to take up Old Business, Item VII.
On motion of Supervisor Turner, the Board unanimously (5-0)
concurred.
The Chairman called for consideration of the following
rezoning application which was tabled at the Board of
.Supervisors' April 7, 1988 meeting due to a tie vote
(Supervisor Turner having been absent from the April 7, 1988
meeting):
The application of Joe C. and Rose B. Warren and
Virginia Timber Company, Inc., owners, for a change in
zoning classification from A-1, Agricultural Limited,
to Conditional R-A, Conditional Rural Residential,
approximately 215 acres of land located on the west
side of Route 652, between Routes 682 and 681, in Hardy
Magisterial District. The purpose of the application
is for no more than twenty one rural residential lots.
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Supervisor Turner stated he supported the application
with the condition the contract between the owners and
buyers that the County is not and will not+be responsible
for the roads, that it is the purchasers' responsibility.
If that condition is added, my vote will be affirmative,
said Supervisor Turner.
County Attorney Crook stated that information is
required to be on the plat.
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Wayne Melchor, representing Virginia Timber Company,
stated that was a proffered condition and will be in the
contract and in the deed of conveyance.
Supervisor Turner cast his vote in favor of approving
the application of Joe C. and Rose B. Warren and Virginia
Timber Company, Inc., owners, for a change in zoning
classification from A-1, Agricultural Limited, to
Conditional R-A, Conditional Rural Residential,
approximately 215 acres of land located on the west side of
Route 652, between Routes 682 and 681, in Hardy Magisterial
District. The application was approved (3-2) by the Board
with Supervisors Ross, Bradshaw and Turner voting aye and
Supervisors Edwards and Brac.by voting nay.
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Supervisor Edwards moved that the Board reconsider the
borrow pit application of Virginia S. FedonchucklBenns
Church Properties which had been denied by the Board at the
preceding meeting (April 7, 1988) on a vote of 2-1-1 he
having voted for denial, it being his intention to change
his vote. The motion passed with Supervisors Edwards and
Ross voting in favor, Supervisor Bradby against and
Supervisors Bradshaw abstaining.
Supervisor Edwards then moved the Board table action on
the borrow pit application to allow time for the borrow pit
ordinance to be amended and to reconsider the application at
the July 7, 1988 Board of Supervisors meeting. The motion
carried (2-1-2) with Supervisors Ross, and Edwards voting
aye, Supervisors Bradby against and Supervisors Turner and
Bradshaw abstaining.
Supervisor Turner introduced Benny Owens, from
Lynchburg with the Virginia Division of Mining, who
discussed the State's position relative to health standards
and reclamation of borrow pits.
//
At 9:30 P.M. Supervisor Edwards moved the Board go into
executive session to discuss with legal counsel and staff
members personnel matters. The motion passed unanimously
(5-0). The Board reconvened at 10:4.0 P.M.
//
Upon returning to open session, Chairman Bradby stated
the Board had taken the citizens comments relative to the
School Board Superintendent very seriously.
Supervisor Edwards moved the Board authorize the
Chairman of the Board of Supervisors to send the following
letter to the School Board along with the accompanying
petitions presented to the Board:
"April 21, 1988
Dr. Linda Morgan, Chairman
Isle of Wight County School Board
Isle of Wight, Virginia 23397
Dear Dr. Morgan:
The Board of Supervisors has a tremendous degree of
respect for the role of the School Board in determining
educational policy and making personnel decisions. We
have no desire to usurp that role.
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At the same time, we recognize that as a result of our
status as the legislative body of Isle of Wight County,
it is our ultimate responsibility to provide for the
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future of our County. No service is more vital to the
future o~ our County than public education. We are
deeply concerned that our students receive the quality
of education that they deserve. We are passing on to
you the concerns that many citizens presented to us at
the School Board budget hearing. We urge you as the
School Board to carefully consider these concerns and
take appropriate action.
Yours truly,
Henry H. Bradby, Chairman
Isle of Wight County
Board of Supervisors
HHB:bas"
//
County Attorney Crook presented the revised proposed
"Amended Ordinance To Impose and Levy License Taxes for
Businesses, Trades, Professions, Occupations and Callings"
which was tabled at the April 7, 1988 meeting.
Supervisor Bradshaw expressed concern regarding the
fortune tellers tax and asked that the tax remain $500 per
year instead of increasing to $1,000 per year as permitted
by the State law.
Mr. Ecoff, a contractor in the County, expressed
concern regarding double taxation on gross receipts.
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David Hardy, County resident, stated he felt that
persons should be taxed on net, not on gross paying compound
taxes upon compound taxes.
Following discussion, Supervisor Edwards moved the
Board adopt the amended "Ordinance To Impose and Levy
License Taxes for Businesses, Trades, Professions, and
Occupations" with the condition the fortune teller tax be
dropped to $500 per year. The vote in favor was unanimous
(5-0).
AN ORDINANCE TO IMPOSE AND LEVY LICENSE TAXES ON
BUSINESSES, TRADES, PROFESSIONS AND OCCUPATIONS
WHEREAS, the General Assembly of Virginia has
provided in Title 58.1, Chapter 37, Section 58.1-3703
that the governing body of any county may levy and
provide for the assessment and collection of county
license taxes on businesses, trades, professions,
occupations and callings and upon the persons, firms
and corporations engaged therein within the county.
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NOW, THEREFORE, BE IT AND IT IS HEREBY ORDAINED BY
THE BOARD OF SUPERVISORS OF THE COUNTY OF ISLE OF WIGHT
that in order to provide necessary funds for the
operation of the government of the County and to
provide funds necessary for debt retirement and other
necessary expenditures, they hereby adopt and ordain
the following ordinance:
ARTICLE I.
IN GENERAL
Section 1. Violations of chapter.
Unless otherwise specifically provided, a
violation of any provision of this ordinance shall
constitute a Class 3 misdemeanor.
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Section 2. Required.
It shall be unlawful for any person to engage in
any trade, occupation, service, profession, business,
business transaction or other activity for or on which
a license tax is imposed by this ordinance, unless he
has a current license so to do issued by the
Commissioner of Revenue.
Section 3. Interrogatories ro ounded to
app scant.
As a means of ascertaining the amount of any
license tax, the Commissioner of Revenue or any duly
sworn deputy may propound interrogatories to an
applicant for a license under this ordinance and use
such other evidence as he may procure. Such
interrogatories shall be answered under oath. It shall
be unlawful for any applicant to refuse to answer such
interrogatories under oath.
Section 4. General assessment of taxes.
There are hereby assessed against the various
trades, occupations, services, professions, businesses,
business transactions and other activities enumerated
in article II of this ordinance, for revenue purposes,
the specific license taxes set forth in article II of
this ordinance. Unless otherwise specifically
provided, such taxes are assessed on an annual basis.
Section 5. When tax due and payable; penalty and
interest on delinquencies.
(a) All license taxes prescribed by this chapter
shall be due and payable on January first of
each year and, if not paid by March first of
the year for which assessed, a penalty of ten
(10) percent of the amount of the tax shall be
imposed,, provided the trade, occupation,
profession, employment, business, business
transaction or other activity is one which is
being engaged in or conducted on January first
of that year. If, after January first of any
year, such trade, occupation, profession,
employment, business, business transaction or
other activity is begun, the person beginning
the same shall obtain his license and pay the
tax at the time of such beginning and, if the
tax remains unpaid for sixty (60) days after
it is assessable, a penalty of ten (10)
percent of the tax shall be imposed.
(b) On all license taxes payable under this
ordinance which are not paid within sixty (60)
days after the due date, interest in the
amount of ten (10) percent per annum on the
unpaid balance of the tax shall be charged and
shall begin to accrue sixty (60) days after
the due date of the tax.
Section 6. Estimates for determining tax for
beginners and persons previously.
licensed for less than a year.
(a) For the purpose of ascertaining the license
tax to be paid by any person beginning a new
business, employment or profession, and whose
license tax is based on gross receipts or
purchases, the licensee shall estimate the
basis for measuring the license tax between
the date of issuance of the license and the
thirty-first of December following..
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(b) The license tax of every person who was
licensed at a definite place of business for
only a part of the next preceding license year
shall be computed for the then current license
year on the basis of an estimate of the amount
of gross receipts or purchases which the
licensee will receive or make throughout the
then current license year.
(c) Every underestimate under this section shall
be subject to correction by the Commissioner
of Revenue, whose duty it shall be to assess
such licensee with such additional taxes as
may be found to be due after the close of the
license year on the basis of gross receipts or
purchases. In case of an overestimate, the
Treasurer shall refund the amount of the
overpaid tax.
Section 7. Keeping and exhibiting license.
Every person issued a license under this ordinance
shall keep the same in a convenient place and, whenever
requested to do so, shall exhibit the same to the
Commissioner of Revenue or Sheriff or any other officer
of the County authorized by the Board of Supervisors to
inspect such lincense.
Section 8. Proration.
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In the event a person issued a license under this
ordinance shall cease to engage in the business, trade,
profession or calling for which he was licensed during
the year for which the license was issued, he shall be
entitled upon application to a refund for that portion
of the license tax paid, over and above the minimum
flat tax, prorated on a monthly basis so as to ensure
that the licensed privilege is taxed only for that
fraction of the year during which it is exercised.
Sections 9 through 17. Reserved.
ARTICLE II
LICENSE TAX SCHEDULE
Section 18. Alcoholic beverages.
(a) Every person engaged in selling or dispensing
alcoholic beverages shall pay the following
license taxes:
(1) For each retail mixed alcoholic beverage
license ......................... $100.00
(2) For each retail on-premises beer
license ......................... 20.00
(3) For each retail off-premises beer
license ......................... 20.00
(4) For each retail off-premises wine and
beer license .................... 37.50
(5) For each retail on-and off- premises
wine and beer license............ 75.00
(b) No license shall be issued under this section
to any person, unless such person shall hold,
or shall secure simultaneously therewith, the
proper state license required by state law,
which state license shall be exhibited to the
Commissioner of Revenue.
B OOI ~4 ~ PACE Old
(c) Each license issued under this section shall
be in lieu of a merchant's or restaurant's
license on that portion of the business of the
licensee covered thereby, but no such license
shall relieve any licensee of any other County
license required by this or any other
ordinance.
(d) No license required under this section shall
be transferable from pne person to another,
but may be amended to show a change in the
place of business within the County.
Section 19. Telephone and telegraph companies.
The license tax on each telephone or telegraph
company shall be one-half of one•percentum of gross
receipts, except that charges for long distance
telephone calls shall not be considered as a part of
such gross receipts.
Section 20. Water and heat, light and power
companies.
The license tax on each corporation furnishing
water or heat, light and power, whether by means of
electricity or gas, shall be one-half of one percentum
of gross receipts.
Section 21. Coin machine operators.
(a) As used in this section, the term "operator"
means any person selling, leasing, renting or
otherwise furnishing or providing a
coin-operated machine or device operated on
the coin-in-the-slot principle; provided,
however, the term "operator" shall not include
a person owning less than three (3) coin
machines and operating such machines on
property owned or leased by such person.
(b) The license tax on each operator shall be two
hundred dollars ($200.00) for the operation of
ten (10) or more machines or devices referred
to in subsection (a) above. For the operation
of three (3) to nine (9) such machines or
devices, the license tax shall be one hundred
ninety dollars (190.00).
(c) Notwithstanding tr.e situp requirements of
section 58.1-3708 of the Code of Virginia, the
tax prescribed by this section shall apply to
an operator, when any coin-operated machine or
device operated on the coin-in-the'-slot
principle of such operator is located within
the County.
(d) The operator's license tax prescribed by this
section shall not be applicable to operators
of weighing machines, automatic baggage or
parcel checking machines or receptacles, nor
to operators of viewing machines or photomat
machines, nor to operators of devices or
machines affording rides to children or for
the delivery of newspapers.
Section 22. Carnivals
(a) The license tax on each carnival shall be one
hundred dollars ($100.00) per day.
(b) As used in this section, the term "carnival"
means an aggregation of shows, amusements,
concessions and riding devices, or any of
u
BOQK ~4 PACE S?
them, operated together on one lot or street
or on continuous lots or streets, moving from
place to place, whether the same are owned and
actually operated by separate persons or not.
The term includes, but is not limited to,
sideshows, dog and pony shows, trained animal
shows, circuses and menageries.
_l
Section 23. Fortune tellers.
(a) The license tax on each fortune teller shall
be five hundred dollars ($500.00) per year.
(b) As used in this section, the term "fortune
teller" shall include a clairvoyant, a
practitioner of palmistry, a phrenologist, a
faithhealer, a star analyst, a handwriting
analyst, who attempts to predict the future,
or any other person who attempts to predict
the future.
Sections 24 through 29. Reserved.
DIVISION 2. CONTRACTORS
Section 30. Amount of tax.
The license tax on each contractor or person
engaged in contracting shall be either $30.0.0 or 10
cents per $100.00 of gross receipts up to
$1,500,000.00, and 6 2/3 cents per $100.00 of gross
receipts over $1,500,000.00, whichever is greater.
Section 31. "Contractor" defined.
1
A contractor, for purposes of this division, is
any person who accepts or offers to accept:
(1) Orders or contracts for doing any work on or
in any building or structure, requiring the
use of paint, stone, brick, mortar, wood,
cement, structural iron or steel, sheet iron,
galvanized iron, metallic piping, tin, lead
or other metal or any other building
material.
(2) Contracts to do any paving, curbing or other
work on sidewalks, streets, alleys or
highways, on public or private property,
using asphalt, brick, stone, cement,
concrete, wood or any composition.
(3) An order for or contract to excavate earth,
rock or other material for foundation or any
other purpose, or for cutting, trimming or
maintaining rights-of-way.
(4) An order or contract to construct any sewer
of stone, brick, terra-cotta or other
material.
(5) Orders or contracts for doing any work on or
in any. building or premises involving the
erecting, installing, altering, repairing,
servicing or maintaining of electric wiring;
or the erecting, installing, repairing or
maintaining of lines for the transmission or
distribution of electric light and power or
other utility services.
(6) An order or contract to remodel, repair,
wreck or demolish a building.
(7) An order or contract to bore or dig a well.
BOOK 14 P~~E ~ 88~
(8) An order or contract to install, maintain or
repair air-conditioning apparatus or
equipment, excluding air-conditioning units
that are placed in windows or other openings
with frames and that require no ducts.
Section 32. Persons included in contracting
classification--Generally..
The contracting classification taxed under this
division generally includes, but is not limited to,
persons engaged in the following occupations,
businesses or trades:
(1) Air-conditioning, except the exclusions
mentioned in subparagraph (8) of section 31.
(2) Brick contracting and other masonry.
(3) Building.
(4) Cementing.
(5) Dredging.
(6) Electrical contracting.
(7) Elevator installation.
(8) Erecting signs which are assessed as realty.
(9) Floor scraping or finishing.
(10) Foundations.
(11) House moving.
(12) Paint and paper decorating.
(13) Plastering.
(14) Plumbing, heating or steam fitting.
(15) Refrigeration.
(16) Road, street, bridge, sidewalk or curb and
gutter construction.
(17) Roofing and tinning.
(18) Sewer drilling and well digging.
(19) Sign painting, where the sign is fainted on
the side of a building or structure assessed
as realty.
(20) Structural metal work.
(21) Tile, glass, flooring and floor covering
installation.
(22) Wrecking, moving or excavating.
Section 33. Same--S eculative builders.
Persons constructing for their own account for
sale shall be included in the contracting category and
subject to the tax prescribed by this division and this
category shall include speculative buildings.
1
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Sections 34 through 38. Reserved.
DIVISION 3. RETAIL SALES
800K 14 PACE ~~
Section 39. Definitions.
For the purposes of this division, the following
words and terms shall have the meanings ascribed to
them in this section:
1
Itinerant merchant: Any person who engages in,
does or transacts any temporary or transient business
in the County, either in one locality or in traveling
from place to place, in the sale of goods, wares and
merchandise, and who, for the purpose of carrying on
such business, hires, leases, uses or occupies any
building or structure, motor vehicle, tent, car, boat
or public room or any part thereof, including rooms in
hotels, lodging houses or houses or private
entertainment, or in any street, alley or public place
in the County, for a period of less than one year, for
the exhibition of or sale of such goods, wares or
merchandise.
Peddler: Any person who carries from place to
place any goods, wares or merchandise and offers to
sell or actually sells and delivers them at the same
time. Any person who does not keep a regular place of
business, whether it be a house or a vacant lot or
elsewhere, with regular business hours, but at that
place offers to sell goods, wares and merchandise, is a
"peddler". Any person who keeps a regular place of
business, with regular business hours at the same
place, who, other than at that regular place of
business, personally or through agents, offers for sale
or sells and, at the time of such offering for sale,
delivers goods, wares and merchandise, is a "peddler".
[]
Retail merchant: Any person who makes retail
sales.
Retail sale: The sale of goods, wares and
merchandise for any purpose other than resale, but not
including sales at wholesale to institutional,
commercial and industrial users.
Section 40. Amount of tax.
The license tax on each retail merchant or other
person engaged in retail sales shall be either $30.00
or 12 cents per $100.00 of gross receipts up to
$1,500,000.00 and 8 cents per $100.00 of gross receipts
over $1,500,000.00, whichever is greater.
Section 41. Application of tax to peddlers and
itinerant merchants.
Peddlers and itinerant merchants who sell goods,
wares or merchandise at retail are engaged in retail
sales and are subject to the tax prescribed by this
division.
Section 42. Merchants conducting both wholesale
and retail business.
1
When a merchant conducts both a wholesale and a
retail business, the merchant shall pay the retail
sales license tax prescribed by this division on that
portion of the business derived from retail sales, the
merchant may, at his election, pay 'the license tax as a
retail merchant on both the retail and wholesale
portions of the business.
Sections 43 through 47. Reserved.
DIVISION 4. WHOLESALERS
60QK ~~ PACE 9O
Section 48. Definition.
The term "wholesaler", as used in this division,
means any person who sells to others for resale or who
sells at wholesale to institutional commercial or
industrial users.
Section 49. Amount of tax.
(a) The license tax on each wholesaler shall be
$30.00 or 5 cents per $100.00 of purchases,
whichever is greater.
(b) When a merchant conducts both a wholesale and
a retail business, the merchant may, at his
election, pay the license tax as a retailer
on the wholesale portion of his business, as
provided in section 42, ,
Section 50. Application of tax to peddlers.
(a) Peddlers, as defined in section 39, who sell
to licenses dealers or retailers are
wholesalers and subject to the tax prescribed
in this division.
(b) This section shall not apply to:
(1) A wholesale dealer regularly licensed by
this County and who shall, at the same
time, sell and deliver merchandise to
retail merchants.
(2) A distributor or vendor of motor
vehicles fuels and petroleum products or
seafood.
(3) A farmer.
(4) A dealer in forest products.
(5) A farmers' cooperative association.
(6) A producer of agricultural products.
(7) A manufacturer taxable on capital by the
Commonwealth of Virginia, who peddles
the goods, wares or merchandise
manufactured by him at a plant the
capital of which is taxable by the.
. Commonwealth of Virginia, and who
peddles no other goods, wares or
merchandise.
(c) The exemption granted by subsection (b) above
to a distributor ar vendor of motor vehicle
fuels and petroleum products and a dealer in
forest products is restricted to such
peddling of motor vehicle fuels and petroleum
products or forest products. In the case of
a farmer, a producer of agricultural products
or a manufacturer taxable on capital by the
Commonwealth of Virginia, such exemption is
restricted to the peddling of goods, wares or
merchandise actually manufactured, produced
or grown. by the seller.
(d) Every person claiming an exemption under
subsection (b) of this section, shall, upon
request of the Sheriff, any police, tax or
revenue officer of the County, furnish
evidence of his claim, other than his mere
statement that he is exempt from the
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aooK ~14 Pace 91
i~
provisions of this division, and failure to
furnish such evidence shall be sufficient
ground for charging the person operating the
vehicle involved in the sale or delivery with
a violation of this ordinance.
(e) Every person claiming exemption from the
provisions of this section on the ground that
he is delivering goods, wares, or merchandise
previously sald to the customer shall, upon
request of the Sheriff, any police, tax or
revenue officer of the County, furnish
evidence of his claim, other than his mere
statement. The evidence may be an invoice or
signed order describing the goods, wares or
merchandise involved and the amount and price
thereof. Failure to furnish such .evidence
shall be sufficient ground for charging the
person operating the vehicle involved in the
delivery with a violation of this ordinance.
Sections 51 through 55. Reserved.
DIVISION 5. .FINANCIAL REAL
ESTATE AND PROFESSIONAL
SERVICES
Section 56. Amount of tax.
1
The license tax on each person engaged in
financial, real estate or professional services shall
be either $30.00 or 35 cents per $100.00 of gross
receipts up to $1,500,000.00 and 23 1/3 cents per
$100.00 of gross receipts over $1,500,000.00, whichever
is greater.
Section 57. Application of tax to financial
services.
(a) Any person rendering a service for
compensation in the form of a credit agency,
an investment company, a broker or dealer in
securities and commodities or a security or
commodity exchange is providing a financial
service and is subject to the tax prescribed
in this division, unless such service is
specifically provided for under another
section of this article.
(b) For the purposes of this division, those
engaged in rendering financial services
include, but are not limited to, the
following:
(1) Buying installment receivables.
(2) Chattel mortgage financing.
(3) Consumer financing.
(4) Credit card services.
(5) Credit unions, other than federal credit
unions.
(6) Factors.
(7) Financing accounts receivable.
(8) Industrial loan companies.
(9) Installment financing.
(10) Inventory financing.
. aooK 14 ~~A~~ ~92
(11) Loan or mortgage brokers.
(12) Loan or mortgage companies.
(13) Safety deposit box companies.
(14) Security and commodity brokers and
services.
•
(15) Stockbrokers.
(16) Working capital financing.
(c) For the purposes of this section, any person,
other than a national bank or bank or trust
company organized under the laws of this-
state or a duly licensed and practicing
attorney at law, who engages in the business
of buying or selling for others,. on
commission of for other compensation, shares
in any corporation, bonds, notes or other
evidences of debt, is a stockbroker. The
fact that orders are taken subject to
approval by a main office does not relieve
any broker from local license taxation under
this division. Also, an insurance company
engaged in selling mutual funds is a broker
as to that portion of its business.
Section 58. Application of tax to real estate
services.
(a) Any person rendering a service for
compensation as lessor, buyer, seller,
developer, agent or broker is providing a
real estate service and is subject to the tax
prescribed in this division, unless such
service is specifically provided for under
another section of this article.
(b) For the purposes of this division, those
rendering real estate services include, but
are not limited to the following:
(1) Appraisers of real estate.
(2) Escrow agents, real estate.
' (3) Fiduciaries, real estate.
(4) Lessors of real property. '
(5) Owner-operators and lessors of hotels,
motels, motor lodges, auto courts,
tourist courts, transient trailer parks,
lodging houses, rooming houses and
boardinghouses.
(6) Real estate agents, brokers and
managers.
(7) Real estate selling agents.
(8) Rental agents for real estate.
(c) The tax prescribed in this division shall not
apply to any person engaging in the business
of renting real property, as the owner of
such property, other than hotels, motels,
motor lodges, auto courts, tourist courts,
transient trailer parks, lodging houses,
1
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aoo~ 14 ~ac~ 93
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rooming houses and boardinghouses.
Section 59. Application of tax to professional
services.
(a) A person is engaged in providing a
professional service and is subject to the.
tax prescribed in this division, if he is
engaged in rendering any service specifically
enumerated in subsection (b) below or in any
occupation or vocation in which a professed
knowledge of some department of science or
learning, gained by a prolonged course of
specialized instruction and study, is used by
its practical application to the affairs of
others, either advising, guiding, or teaching
them, and in serving their interests or
welfare in the practice of an art or science
founded on it. The word "profession implies
attainments in professional knowledge, as
distinguished from mere skill, and the
application of knowledge to uses for others
as a vocation.
(b) For the purposes of this division, those
engaged in rendering a professional service
include, but are not limited to, the
following:
(1) Architects.
(2) Attorneys-at-law.
(3) Certified public accountants.
(4; Dentists.
(5) Engineers.
(6) Land surveyors.
(7) Pharmacists.
(8) Practitioners of the healing arts; as
defined in section 54-273 of the Code
of Virginia.
(9) Surgeons.
(10) Veterinarians.
Sections 60 through 64. Reserved.
DIVISION 6. REPAIR, PERSONAL, BUSINESS
AND OTHER SERVICES
Section 65. Definitions.
For the purposes of this division, the following
words and terms shall have the meanings ascribed to
them in this section:
Business service: Any service rendered for
compensation to any business, trade, occupation or
governmental agency, unless such service is taxed under
another division of this article. Any person buying or
selling any kind of goods, wares or merchandise for
another on commission is a commission merchant and is
engaged in a business service.
Personal service: Any service rendered for
compensation either upon or for persons, animals or
personal effects, unless such service is taxed under
another division of this article.
BOCK ~~ PAGf 74
Repair service: The repairing, renovating,
cleaning or servicing of some article or item of
personal property for compensation, unless such service
is taxed under another division of this article.
Section 66. Amount of tax.
The license tax on each person engaged in any
repair, personal or business service or any other
business occupation or service not taxed under any
other division of this chapter shall be either $30.00
or 20 cents per $100.00 of gross receipts up to
$1,500,000.00 and 13 1/3 cents per $100.00 of gross
receipts over $1,500,000.00, whichever is greater.
Section 67. Services included in classification.
Those rendering a repair, personal or business
service or other service subject to the tax prescribed
in this division include, but are not limited to, the
following:
(1) Advertising agencies.
(2) Airports.
(3) Ambulance services.
(4) Amusements and recreation services, all
types, except those taxed under other
divisions of this article.
(5) Animal hospitals, grooming services, kennels
ox stables.
(6) Auctioneers and common criers.
(7) Automobile driving schools.
(8) Barbershops, beauty parlors and hairdressing
establishments, schools and services.
(9) Bid or building reporting service.
(10) Billiard or pool establishments or parlors.
(11) Blacksmith or wheelwright.
(12) Bondsman.
(13){ Booking agents or concert managers.
(14) Bottle exchanges.
(15) Bowling alleys.
(16) Brokers, other than real estate or financial
brokers.
(17) Business research and consulting services.
(18) Chartered clubs.
(19) Child care attendants or schools.
(20) Collection agents or agencies.
(21) Commercial photography, art and graphics.
(22) Commercial sports.
(23) Commission merchants.
1
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(24) Dance halls, studios and. schools.
(25) Data processing; computer and systems
development services.
(26) Developing or enlarging photographs.
(27) Detective agency and protective services.
(28) Drafting services.
(29) Engraving.
(30) Erecting, installing, removing or storing
awnings.
(31) Exterminating services, except those
constituting contracting under division 2 of
this a.cticle.
(32) Freight traffic bureaus.
(33) Fumigating or disinfecting.
(34) Funeral services and crematories.
(35) Golf courses, driving ranges and miniature
golf courses.
(36) ,Hauling of sand, gravel or dirt.
(37) Hotels, motels, tourist courts, boarding and
rooming houses and transient trailer parks
and campsites.
(38) House cleaning services.
(39) Impounding lots.
(40) Information bureaus.
(41) Instructors, tutors, schools and studios of
music, ceramics, art, sewing, sports and the
like.
(42) Interior decorating.
(43) Janitorial services.
(44) Laundry cleaning and garment services,
including laundries, dry cleaners, linen
supply, diaper service, coin-operated
laundries and carpe and upholstery cleaning.
(45) Mailing, messenger and correspondent
services.
(46) Marinas and boat landings.
(47) Movie theaters and drive-in theaters.
(48) Nickel plating, chromizing and
electroplating.
(49) Nurse and physician registries.
(50) Nursing and personal care facilities,
including nursing homes, convalescer.~ homes,
homes for the retarded, old age homes and
rest homes.
(51) Packing, crating, shipping, hauling or moving
goods or chattels for others.
aooK 14 ~~~F ..96:
(52) Parcel delivery services.
(53) Parking lots, public garages and valet
parking.
(54) Pawnbrokers.
(55) Personnel services, labor agents and
employment bureaus.
(56) Photographers and photographic services.
(57) Piano tuning.
(58) Picture framing and gilding.
(59) Porter services. -
(60) Press clipping services.
(61) Printers.
(62) Private hospitals.
(63) Promotional agents or agencies.
(64) Public relations services.
(65) Renting or leasing any items of tangible
personal property.
(66) Reproduction services.
(67) Secretarial services.
(68) Septic tank cleaning.
(69) Shoe repair, shoe shine and hat repair shops.
(70) Sign painting, except as taxed under
subparagraph (19) of section 32.
(71) Storage, all types.
(72) Subdividers and developers..
(73) Swimming pool maintenance and management.
(74) Tabulation services.
(75) Taxidermist.
(76) Telephone answering services.
(77) Theaters.
(78) Theatrical performers, bands and orchestras.
(79) Towing services.
(80) Transportation services, including buses and
taxicabs.
(81) Travel bureaus.
(82) Tree surgeons, trimmers and removal services.
(83) Turkish, Roman or other like baths or
parlors.
(84) Wake-up services.
(85) Washing, cleaning or polishing automobiles.
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BOOK ~ ~4 PACE 97
Sections 68 through 74. Reserved.
Section 75. Amount of tax, "direct seller"
defined.
(a) The rate of tax levied on a direct seller who
maintains his place of abode in the County
and whose total sales exceed four thousand
dollars ($4,000.00) per year shall be either
thirty dollars ($30.00), or twenty cents
($0.20) per one hundred dollars ($100.00) of
retail sales or five centers ($0.05) per one
hundred dollars ($100.00) of wholesale sales,
whichever is greater.
(b) As used in this section the term "direct
seller" means any person who:
(1) Engages in the trade or business of
selling or soliciting the sale of
consumer products primarily in private
residences and maintains no public
location for the conduct of such
business; and
(2) Receives remuneration for such
activities, with substantially all of
such remuneration being directly related
to sales or other sales-oriented
services, rather than to the number of
hours worked; and
1
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(3) Performs such activities pursuant to a
written contract between such person and
the person for whom the activities are
performed and such contract provides
that such person will not be treated as
an employee with respect to such
activities for federal tax purposes.
//
On motion of Supervisor Ross, the Board voted
unanimously (5-0) to approve the budget transfer request to
transfer $3,500 from line item 1201-1003 to line items
1201-5401, 1201-5501, 1201-5504, 1201-5801 and 1201-3004,
and $2,000 from line item 1101-7002 to 1101-5413.
//
The Board directed County Administrator Standish to
draft a letter to R. W. Coates, Resident Engineer, Virginia
Department of Transportation, to initiate efforts to address
the problems of litter along the State maintained roads in
Isle of Wight County,. especially Routes 665, 668 and 669.
it
On motion of Supervisor Edwards, the Board voted
unanimously (5-0) to approve the General Fund Bill Register,
in the amount of $65,715.60, as well as the manual checks
written during the month of March, in the amount of
$125,619.45.
//
Per recommendation of County Attorney Crook and on
motion of Supervisor Bradshaw, the Board voted unanimously
~~ (5-0) to approve the March 17, 1988 Board of Supervisors
minutes.
//
-.
BD01f ~4 PACE c70
At 11:15 P.M. Supervisor Ross moved the meeting be
continued until 7:00 P.M. Thursday, April 28, 1988. The
motion carried unanimously (5-0).
.~
Myles E. S andish, C1
+ eery H. radby, Chairman
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