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HomeMy WebLinkAbout5/11/2021 - Adopted Board RecordsAT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 RESOLUTION 051121-1 ADOPTING THE FISCAL YEAR 2021-2022 OPERATING BUDGET, THE FISCAL YEAR 2021-2022 CAPITAL BUDGET AND FISCAL YEARS 2022-2031 CAPITAL IMPROVEMENT PROGRAM FOR ROANOKE COUNTY, VIRGINIA AND ROANOKE COUNTY PUBLIC SCHOOLS WHEREAS, Section 15.2-2503 of the 1950 Code of Virginia, as amended, provides that the governing body of the County shall prepare and approve an annual budget; and WHEREAS, said budget shall be prepared and approved for informative and fiscal planning purposes only; and WHEREAS, this budget contains a complete itemized and classified plan of all contemplated expenditures and all estimated revenues and borrowings for the ensuing fiscal year; and WHEREAS, a brief synopsis of said budget was published as required by the provisions of Section 15.2-2506 of the State Code, and the public hearings as required thereon were held on April 13, 2021 and April 27, 2021. NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia: 1. That there is hereby approved the annual operating budget for fiscal year 2021-2022 for Roanoke County, Virginia, and Roanoke County Public Schools as shown on the attached Schedules 1 and 2. 2. That there is hereby approved the capital budget for fiscal year 2021-2022 and Capital Improvement Program for fiscal years 2022-2031 for Roanoke Page 1 of 2 County, Virginia, and Roanoke County Public Schools as shown on the attached Schedule 3. 3. That the preparation and approval of these budgets is for informative and fiscal planning purposes only. 4. That there is hereby approved a Fee Compendium which lists all fees and charges imposed by the County for providing specialized programs and services. The Fee Compendium provides details on the type of fee, authority to levy the fee, current fees, and proposed changes to the current fees. On motion of Supervisor North to adopt the resolution, seconded by Supervisor Radford and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A GOPYITESTE: Deb ah C. Jacks�/ Chief Deputy Cler t the Board of Supervisors cc: Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 2 of 2 Schedule #1 County of Roanoke & Roanoke County Public Schools Adopted Fiscal Year 2021-2022 Operating and Capital Budget Revenues May 11, 2021 Revenues - County Amount General Fund - County General Government General Property Taxes $ 140,004,564 Local Sales Tax 12,200,000 Telecommunications Tax 2,900,000 Business License Tax 6,364,000 Bank Franchise Tax 660,000 Consumer Utility Tax 3,650,000 Motor Vehicle License Tax 2,400,000 Recordation/Conveyance Tax 1,400,000 Meals Tax 4,270,750 Hotel/Motel Tax 807,597 Other Local Taxes 1,000,000 Permits, Fees & Licenses 800,000 Fines and Forfeitures 353,500 Use of Money and Property 303,600 Charges for Services 3,850,000 Commonwealth 12,605,887 Federal 5,533,953 Other 2,679,400 Subtotal, General Government $ 201,783,251 Communications and Information Technology $ 11,644,488 Children's Services Act 7,900,007 Public Works Projects 176,054 Recreation Fee Class 4,660,474 Grants and Other Funds 2,216,977 Police Special Programs 2,500 Parks, Recreation & Tourism - Schools Operations 365,647 Police E-Citation 60,000 Community Development Technology Fee Fund 40,000 Criminal Justice Academy 379,625 Fleet Service Center 3,380,610 Subtotal, Other General Funds $ 30,826,382 Total, General Fund - County $ 232,609,633 Page 1 of 2 Debt Service Fund - from County Debt Service Fund - from Schools Capital Projects Fund - County Internal Service Fund - County Total, All County Funds Revenues - Schools School General (Operating) Fund School Student Activity Fund School Nutrition Fund School Grants Fund School Capital Fund School Instructional Resources Fund School Fleet Replacement Fund School Technology Replacement Fund Total, All Schools Funds Total: All County and Schools Funds Less: Transfers Total Net of Transfers Amount $ 14,386,650 4,125,345 8,876,312 14,523,593 $ 274,521,533 Amount $ 156,382,733 7,200,000 5,955,651 7,272,325 14,854,592 1,470,960 1,283,556 5,056,445 $ 199,476,262 $ 473,997,795 (105,719,756) $ 368,278,039 Page 2 of 2 Schedule #2 County of Roanoke & Roanoke County Public Schools Adopted Fiscal Year 2021-2022 Operating and Capital Budget Expenditures May 11, 2021 Expenditures - County Amount General Fund - County General Government General Administration $ 3,019,687 Constitutional Officers 16,087,347 Judicial Administration 921,328 Management Services 3,254,245 Public Safety 30,318,463 Community Services 13,379,117 Human Services 24,011,367 Non -Departmental 16,112,947 Transfers to School Operating Fund 71,821,490 Transfers to (from) Capital Fund 2,069,098 Transfers to Debt Service Fund - County Debt 6,598,149 Transfers to Debt Service Fund - Schools Debt 7,653,956 Transfers to Internal Services - Risk Management 1,604,003 Transfer to Public Works Projects 176,054 Transfer to Criminal Justice Academy 198,600 Transfer to Children's Services Act Fund - County 1,934,000 Transfer to Children's Services Act Fund - Schools 1,879,000 General Government Expenditure Contingency 252,597 Addition to Fund Balance 491,803 Subtotal, General Government $ 201,783,251 Communications and Information Technology $ 11,644,488 Children's Services Act 7,900,007 Public Works Projects 176,054 Recreation Fee Class 4,660,474 Grants and Other Funds 2,216,977 Police Special Programs 2,500 Parks, Recreation & Tourism - Schools Operations 365,647 Police E-Citation 60,000 Community Development Technology Fee 40,000 Criminal Justice Academy 379,625 Fleet Service Center 3,380,610 Subtotal, Other General Funds $ 30,826,382 Total, General Fund - County $ 232,609,633 Page 1 of 2 Debt Service Fund - County Capital Projects Fund - County Internal Service Fund - County Total, All County Funds Expenditures - Schools School General (Operating) Fund School Student Activity Fund School Nutrition Fund School Grants Fund School Capital Fund School Instructional Resources Fund School Fleet Replacement Fund School Technology Replacement Fund Total, All Schools Funds Total: All County and Schools Funds Less: Transfers Total Net of Transfers Amount $ 18,511,995 8,876,312 14,523,593 $ 274,521,533 Amount $ 156,382,733 7,200,000 5,955,651 7,272,325 14,854,592 1,470,960 1,283,556 5,056,445 $ 199,476,262 $ 473,997,795 (105,719,756) $ 368,278,039 Page 2 of 2 a (i E m tb a` c O1 i O a E Q u 14 O N U. 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NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County, as follows: 1. That the Roanoke County Board of Supervisors does hereby designate and name the parcel located at 301 Gus Nicks Road, Vinton, Virginia 24179 "Glade Creek Park". Page 1 of 2 On motion of Supervisor Peters to adopt the resolution, seconded by Supervisor Hooker and carried by the following recorded vote: AYES NAYS: cc: Supervisors Mahoney, Hooker, North, Radford, Peters None A CIDPYITESTE: Deb&ah C. Jac"I / Chief Deputy Cler to the Board of Supervisors Doug Blount, Director of General Services and Parks, Recreation and Tourism Page 2 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 RESOLUTION 051121-3 AUTHORIZING THE COUNTY OF ROANOKE TO ENTER A MEMORANDUM OF UNDERSTANDING WITH THE TOWN OF VINTON, FOR THE COUNTY TO SUPPORT THE GISH MILL REDEVELOPMENT PROJECT WHEREAS, the Town of Vinton's Comprehensive Plan and Downtown Master Plan have created a vision for downtown Vinton; and WHEREAS, the County joins the Town in its desire to make economic development in the downtown area of Vinton a priority; and WHEREAS, the Town has proposed to enter into a performance agreement with the Roanoke County Economic Development Authority and Gish Mill Davii, LLC, to redevelop a group of parcels of real estate, to be known as the "Gish Mill Redevelopment Project," located Gus Nicks Blvd. in the Town of Vinton, comprised of the following: Gish Mill Parcels Tax Map No. Address 060.11-04-22.00-0000 (Roanoke County) 350 Gus Nicks Blvd 060.11-04-23.00-0000 (Roanoke County) 0 Gus Nicks Blvd 3410617 (Roanoke City) 0 Brook St. NE and; WHEREAS, the Town has requested the County's financial support of the Gish Mill Redevelopment Project. NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows- 1 . That upon entry of a performance agreement by the Town, the Roanoke County Economic Development Authority, and Gish Mill Davii, LLC, the County Administrator is hereby authorized to enter a Memorandum of Understanding, on behalf of the County, with the Town of Vinton, upon a form Page 1 of 2 approved by the office of the County Attorney, for the County to provide financial assistance to support the Gish Mill Redevelopment Project. 2. Such financial assistance shall be limited to five annual payments not to exceed $40,000 (in total not exceeding $200,000), from net new taxes generated from the Gish Mill parcels during the preceding tax year. Net new taxes shall be any taxes received in excess of any taxes received from the Gish Mill properties for tax year 2020. 3. In addition, the County will contribute up to $20,000 as reimbursement of permitting fees paid by Gish Mill Davii, LLC. 4. The first year of Gish Mill operations is expected to be 2023. Accordingly, the County's first payment to Vinton will be made in January 2024, and payments will conclude in January 2028. On motion of Supervisor Peters to adopt the resolution, seconded by Supervisor North and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A COPYITESTE: Debo h C. Jacks J Chief De Clerk tote Board of Supervisors cc: Jill Loope, Director of Economic Development Page 2 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 EMERGENCY 051121-4 ORDINANCE READOPTING ORDINANCE 033120-1, TO EFFECTUATE TEMPORARY CHANGES IN CERTAIN DEADLINES AND TO MODIFY PUBLIC MEETING AND PUBLIC HEARING PRACTICES AND PROCEDURES TO ADDRESS CONTINUITY OF OPERATIONS ASSOCIATED WITH PANDEMIC DISASTER WHEREAS, on March 31, 2020, the Board adopted emergency Ordinance 033120-1, to effectuate temporary changes in certain deadlines and to modify public meeting and public hearing practices and procedures to address continuity of operations associated with the COVID-19 pandemic disaster; and WHEREAS, pursuant to Section 15.2-1427 of the Code of Virginia, emergency ordinances shall not be enforced for more than sixty (60) days unless readopted; and WHEREAS, the Board readopted the ordinance on May 26, 2020, July 14, 2020; September 8, 2020, November 4, 2020; December 15, 2020; February 9, 2021 and again on March 23, 2021; and WHEREAS, due to the ongoing nature of the COVID -19 pandemic, it is again proposed that the Board readopt Ordinance 033120-1; and WHEREAS, the first reading of this ordinance was held on May 11, 2021; and the second reading has been dispensed with, upon an affirmative vote of 4/5ths of the members of the Board, this being deemed to be an emergency measure pursuant to Section 18.04 of the Roanoke County Charter. NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of the County of Roanoke, Virginia: Page 1 of 2 1. That Ordinance 033120-1 is hereby readopted, with the following amendment to Section 2(b), which shall now state: a. "The chairman of each Public Entity shall have authority to decide whether to hold any such electronic meeting. If the chairman is unavailable, the vice - chair shall decide. If the vice -chair is unavailable, such authority shall lie with members of the Board, in the order of their seniority (length of tenure) on the Board." 2. An emergency is deemed to exist, and this ordinance shall be effective upon its adoption. On motion of Supervisor Mahoney to adopt the ordinance as an emergency measure and waiving the second reading with a 4/5ths vote; seconded by Supervisor Hooker and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None cc: Peter S. Lubeck, County Attorney A)COI'IY TESTE: Debbrab C. Jacks / / Chief Deputy Clerkqd the Board of Supervisors Page 2 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-5 APPROPRIATING FUNDS FOR THE FISCAL YEAR 2021-2022 OPERATIONS BUDGET AND APPROVAL OF THE CLASSIFICATION AND PAY PLAN FOR FISCAL YEAR 2021-2022 FOR ROANOKE COUNTY, VIRGINIA WHEREAS, upon notice duly published in the newspaper, public hearings were held on April 13, 2021 and April 27, 2021 concerning the adoption of the annual budget for Roanoke County for fiscal year 2021-2022; and WHEREAS, the Board of Supervisors of Roanoke County, Virginia, approved said budget on May 11, 2021, pursuant to the provisions of Section 13.02 of the Roanoke County Charter and Chapter 25 of Title 15.2 of the 1950 Code of Virginia, as amended; and WHEREAS, the first reading of this appropriation ordinance was held on April 27, 2021, and the second reading of this ordinance was held on May 11, 2021, pursuant to the provisions of Section 18.04 of the Roanoke County Charter. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the following appropriations are hereby made from the respective funds for the period beginning July 1, 2021, and ending June 30, 2022, for the functions and purposes indicated: Page 1 of 7 County of Roanoke, Virginia Fiscal Year 2021-2022 County Operations First Reading April 27, 2021; Second Reading May 11, 2021 Appropriation Amount Revenues: General Fund - County: General Government $ 128,082,761 Communications & Information Technology 11,644,488 Children's Services Act 7,900,007 Public Works Projects 176,054 Recreation Fee Class 4,660,474 Parks, Recreation & Tourism - School Operations 365,647 Police E-Citation 60,000 Community Development Technology Fee 40,000 Grants & Other Funds 2,216,977 Police Special Programs 2,500 Criminal Justice Academy 379,625 Fleet Service Center 3,380,610 Subtotal, General Fund 158,909,143 Debt Service Fund - from County 14,386,650 Debt Service Fund - from Schools 4,125,345 Subtotal, Debt Service Fund 18,511,995 Internal Service Fund - Health Insurance 12,161,050 Internal Service Fund - Dental Insurance 758,540 Internal Service Fund - Risk Management 1,604,003 Subtotal, Internal Service Funds 14,523,593 Total Revenue - County Operations Funds $ 191,944,731 Expenditures: General Government - County Operations: General Administration Board of Supervisors $ 330,283 County Administration 783,941 Internal Auditor 119,433 Public Information 204,917 County Attorney 620,929 Human Resources 960,184 Subtotal, General Administration 3,019,687 Constitutional Officers Commissioner of the Revenue 881,136 Commonwealth's Attorney 1,288,751 Sheriffs Office 11,763,238 Treasurer 970,636 Clerk of the Circuit Court 1,183,586 Subtotal, Constitutional Officers 16,087,347 Page 2 of 7 Appropriation Amount Judicial Administration Circuit Court $ 257,068 General District Court 103,440 Magistrate 1,590 Juvenile & Domestic Relations Court 39,086 Court Service Unit 470,144 Courthouse Maintenance 50,000 Subtotal, Judicial Administration 921,328 Management Services Real Estate Valuation (Assessor) 858,850 Finance & Management Services 2,395,395 Subtotal, Management Services 3,254,245 Public Safety Police 13,054,888 Fire & Rescue 17,263,575 Subtotal, Public Safety 30,318,463 Community Services Economic Development 472,690 Development Services 3,267,447 Planning 1,297,602 General Services 8,341,378 Subtotal, Community Services 13,379,117 Human Services Parks, Recreation, & Tourism 5,018,793 Public Health 515,902 Social Services 13,649,647 Library 4,315,151 Virginia Cooperative Extension 87,097 Elections (Registrar) 424,777 Subtotal, Human Services 24,011,367 Non -Departmental Employee Benefits Transfer to Communications & Information Technology Contributions - Discretionary, Contractual, Dues & Memberships Miscellaneous Board Contingency General Government Expenditure Contingency Addition to Fund Balance Subtotal, Non -Departmental 3,126,264 9,434,017 1,989,743 1,512,923 50,000 252,597 491,803 16, 857, 347 Page 3 of 7 Transfers to Other Funds Transfer to Debt Service - County & Schools Transfer to County Capital Transfer to Children's Services Act - County Transfer to Internal Services - Risk Management Transfer to Criminal Justice Academy Transfer to Public Works Projects Subtotal, Transfers to Other Funds Total, General Government - County Operations Communications & Information Technology Children's Services Act Public Works Projects Recreation Fee Class Parks, Recreation & Tourism - School Operations Police E-Citation Community Development Technology Fee Grants & Other Funds Police Special Programs Criminal Justice Academy Fleet Service Center Total, General Fund - County Operations Debt Service Fund Internal Service Fund - Health Insurance Internal Service Fund - Dental Insurance Internal Service Fund - Risk Management Total, Internal Service Funds Total Expenditures - All County Operations Funds Appropriation Amount $ 14,252,105 2,069,098 1,934,000 1,604,003 198,600 176,054 20, 233, 860 $ 128,082,761 $ 11,644,488 7,900,007 176,054 4,660,474 365,647 60,000 40,000 2,216,977 2,500 379,625 3,380,610 158, 909,143 18, 511, 995 12,161, 050 758,540 1,604,003 14, 523, 593 $ 191,944,731 Page 4 of 7 2. That the County Administrator may authorize or delegate the authorization of the transfer of any unencumbered balance or portion thereof from one department to another. 3. That all funded outstanding operating encumbrances at June 30, 2021, are re - appropriated to the 2021-2022 fiscal year to the same department and account for which they are encumbered in the previous year. 4. That all General Government Fund unexpended appropriations and all General Government revenues collected in excess of appropriated revenues at the end of any fiscal year not lapse but shall be re -appropriated and presented to the Board of Supervisors for allocation based on guidance provided in Section 10- 1 through 5 of the County of Roanoke Comprehensive Financial Policy as approved by the Board of Supervisors. 5. Account balances remaining in the Fee Class Fund collected by the Parks, Recreation and Tourism Department will be allocated to accounts as defined by the Fee Class Accounts Procedure. 6. Account balances remaining in Children's Services Act (C111), Police Confiscated Property (C120), Police Special Programs (C121), Forfeited Asset Sharing (C122), Sheriff Confiscated Property (C123), Sheriff Jail Fees (C124), Inventory Accounts (C125), Criminal Justice Academy (C126), Police Training Facility (C127), Garage - Fleet Service Center (C130), Motor Pool (C132), Grants (C135), Communications and Information Technology (C141-C144), Fee Class (C150), PRT Schools Ground Maintenance (C151), Public Works Fund (C170), South Peak Community Development Authority (C201), County Page 5 of 7 Debt Fund (C310, C320, C330, C340, C360, C365, C375), County Capital and Economic Development Funds (C420, C421, C425, C428, C440, C445, C451, C455, C475), County Trust Funds (C501, C502), Internal Service Funds (C700, C705, C710), Special Welfare (C810), Regional Fire/Rescue Training Center (C814), Commonwealth Fund (C815), and Economic Development Authority (C818) funds will carry over 100% and be re -appropriated to the individual funds. 7. That the Board of Supervisors anticipates receiving various grants, donations, and other miscellaneous revenues. These anticipated funds are appropriated to the Grants Fund for the various functions and purposes as provided therein, and said appropriation shall be acknowledged and allocated to the appropriate fund upon approval by the Board of Supervisors on the Consent Agenda. 8. That the Board of Supervisors approves the County of Roanoke Classification and Pay Plan. The Classification and Pay Plan included as part of this ordinance is effective July 1, 2021. The County Administrator shall implement the County Classification and Pay Plan pursuant to Board of Supervisors Resolution 082515-1. 9. This ordinance shall take effect July 1, 2021. Page 6 of 7 On motion of Supervisor Radford to adopt the ordinance, seconded by Supervisor Peters and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A COPY TESTE: DeboFWzLC. Jacks Chief Deputy Clerk t e Board of Supervisors cc: Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 7 of 7 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-6 APPROPRIATING FUNDS FOR THE FISCAL YEAR 2021-2022 CAPITAL BUDGET FOR ROANOKE COUNTY, VIRGINIA WHEREAS, upon notice duly published in the newspaper, public hearings were held on April 13, 2021 and April 27, 2021 concerning the adoption of the annual budget for Roanoke County for fiscal year 2021-2022; and WHEREAS, the Board of Supervisors of Roanoke County, Virginia, approved said budget on May 11, 2021, pursuant to the provisions of Section 13.02 of the Roanoke County Charter and Chapter 25 of Title 15.2 of the 1950 Code of Virginia, as amended; and WHEREAS, the first reading of this appropriation ordinance was held on April 27, 2021 and the second reading of this ordinance was held on May 11, 2021, pursuant to the provisions of Section 18.04 of the Roanoke County Charter. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the following appropriations are hereby made from the respective funds for the period beginning July 1, 2021, and ending June 30, 2022, for the functions and purposes indicated: Page 1 of 4 County of Roanoke, Virginia Fiscal Year 2021-2022 County Capital First Reading April 27, 2021; Second Reading May 11, 2021 Appropriation Amount Revenues: County Capital: Transfer from General Government Fund $ 4,965,000 County Unrestricted Cash (excl. Transfer from General Govt. Fund) 2,982,992 County Restricted Cash 928,320 Total Revenue - County Capital $ 8,876,312 Expenditures: County Capital: FY 2022 Capital Fund supported by General Government Fund excluding General Government Transfers to CIP & Fleet Replacement $ 3,365,000 FY 2022 Capital Year Budget - Public Safety 1,310,000 FY 2022 Capital Year Budget - Community Services 1,796,312 FY 2022 Capital Year Budget - Human Services 800,000 FY 2022 Capital Year Budget - Internal Services 1,405,000 Subtotal, FY 2022 Capital Year Budget 5,311,312 FY 2022 Fleet Replacement Budget 200,000 Total Expenditures - County Capital $ 8,876,312 Page 2 of 4 2. That the County Administrator may authorize or delegate the authorization of the transfer of any unencumbered balance or portion thereof from one project to another so as to provide for the completion of a capital project. 3. That all funded outstanding capital encumbrances at June 30, 2021, are re - appropriated to the 2021-2022 fiscal year to the same account for which they are encumbered in the previous year. 4. That appropriations designated for capital projects will not lapse at the end of the fiscal year but shall remain appropriated until the completion of the project or until the Board of Supervisors, by appropriate action, changes or eliminates the appropriation. Upon completion of a capital project, staff is authorized to close out the project and transfer to the funding source any remaining balances. This section applies to appropriations for capital projects at June 30, 2021, and appropriations in the 2021-2022 fiscal year budget. 5. That the Board of Supervisors anticipates receiving various grants, donations, and other miscellaneous revenues. These anticipated funds are appropriated to the Grants Fund for the various functions and purposes as provided therein, and said appropriation shall be acknowledged and allocated to the appropriate fund upon approval by the Board of Supervisors on the Consent Agenda. 6. This ordinance shall take effect July 1, 2021. Page 3 of 4 On motion of Supervisor North to adopt the ordinance, seconded by Supervisor Mahoney and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None 0 Debolvi C. Jacksv We Chief Deputy Clerk o Board of Supervisors cc: Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 4 of 4 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-7 APPROPRIATING FUNDS FOR THE FISCAL YEAR 2021-2022 TRANSFERS TO AND ON BEHALF OF ROANOKE COUNTY PUBLIC SCHOOLS FOR ROANOKE COUNTY, VIRGINIA WHEREAS, upon notice duly published in the newspaper, public hearings were held on April 13, 2021 and April 27, 2021, concerning the adoption of the annual budget for Roanoke County for fiscal year 2021-2022; and WHEREAS, the Board of Supervisors of Roanoke County, Virginia, approved said budget on May 11, 2021, pursuant to the provisions of Section 13.02 of the Roanoke County Charter and Chapter 25 of Title 15.2 of the 1950 Code of Virginia, as amended; and WHEREAS, the first reading of this appropriation ordinance was held on April 27, 2021, and the second reading of this ordinance was held on May 11, 2021, pursuant to the provisions of Section 18.04 of the Roanoke County Charter. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the following appropriations are hereby made from the respective funds for the period beginning July 1, 2021, and ending June 30, 2022, for the functions and purposes indicated: Page 1 of 3 County of Roanoke, Virginia Fiscal Year 2021-2022 Schools Revenue Sharing Transfer and Children's Services Act Transfer First Reading April 27, 2021; Second Reading May 11, 2021 Revenues: General Government Fund Total Revenue - Schools Transfers Expenditures: General Government Fund Transfer to Schools Operations Transfer to Children's Services Act on behalf of Schools Total Expenditures - Schools Transfers Page 2 of 3 Appropriation Amount $ 73,700,490 $ 73,700,490 $ 71,821,490 1,879,000 $ 73,700,490 2. That the transfer to Roanoke County Public Schools for operating per the County and School revenue sharing agreement shall be transferred in its entirety. 3. That the transfers made by Roanoke County on behalf of Roanoke County Public Schools to the Children's Services Act Fund shall be transferred in its entirety. 4. This ordinance shall take effect July 1, 2021. On motion of Supervisor Hooker to adopt the ordinance, seconded by Supervisor Peters and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A COPY TESTE: Deborah C. Jacks ✓� Chief Deputy Clerk t e Board of Supervisors cc: Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 3 of 3 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-8 APPROPRIATING FUNDS FOR THE FISCAL YEAR 2021-2022 OPERATIONS BUDGET FOR ROANOKE COUNTY PUBLIC SCHOOLS WHEREAS, upon notice duly published in the newspaper, public hearings were held on April 13, 2021 and April 27, 2021 concerning the adoption of the annual budget for Roanoke County for fiscal year 2021-2022; and WHEREAS, the Board of Supervisors of Roanoke County, Virginia, approved said budget on May 11, 2021, pursuant to the provisions of Section 13.02 of the Roanoke County Charter and Chapter 25 of Title 15.2 of the 1950 Code of Virginia, as amended; and WHEREAS, the first reading of this appropriation ordinance was held on April 27, 2021, and the second reading of this ordinance was held on May 11, 2021, pursuant to the provisions of Section 18.04 of the Roanoke County Charter. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the following appropriations are hereby made from the respective funds for the period beginning July 1, 2021, and ending June 30, 2022, for the functions and purposes indicated: Page 1 of 3 County of Roanoke, Virginia Fiscal Year 2021-2022 Roanoke County Public Schools Operations First Reading April 27, 2021; Second Reading May 11, 2021 Revenues: Schools Operating Funds: General Nutrition Grants Instructional Resources Fleet Replacement Technology Replacement Student Activity Fund Total Revenue - Schools Operating Funds Expenditures: Schools Operating Funds: General Nutrition Grants Instructional Resources Fleet Replacement Technology Replacement Student Activity Fund Total Expenditures - Schools Operating Funds Page 2 of 3 Appropriation Amount $ 156,382,733 5,955,651 7,272,325 1,470,960 1,283,556 5,056,445 7,200,000 $ 184,621,670 $ 156,382,733 5,955,651 7,272,325 1,470,960 1,283,556 5,056,445 7,200,000 $ 184,621,670 2. That all funded outstanding operating encumbrances at June 30, 2021, are re - appropriated to the 2021-2022 fiscal year to the same department and account for which they are encumbered in the previous year. 3. That all appropriations unexpended and remaining at the end of this fiscal year shall, pursuant to Section 22.1-100 of the Code of Virginia, revert to the fund of the Board of Supervisors from which derived, with the expectation that such funds will be re -appropriated back to Roanoke County Public Schools for use the next year, in accordance with Section 10-6 of the County's Comprehensive Financial Policy. 4. This ordinance shall take effect July 1, 2021. On motion of Supervisor Peters to adopt the ordinance, seconded by Supervisor North and carried by the following recorded vote: AYES NAYS cc: Supervisors Mahoney, Hooker, North, Radford, Peters ►= A COPY TESTE: Debb;:ah C. Jacks/ / Chief Deputy Cler to he Board of Supervisors Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 3 of 3 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-9 APPROPRIATING FUNDS FOR THE FISCAL YEAR 2021-2022 CAPITAL BUDGET FOR ROANOKE COUNTY PUBLIC SCHOOLS WHEREAS, upon notice duly published in the newspaper, public hearings were held on April 13, 2021 and April 27, 2021 concerning the adoption of the annual budget for Roanoke County for fiscal year 2021-2022; and WHEREAS, the Board of Supervisors of Roanoke County, Virginia, approved said budget on May 11, 2021, pursuant to the provisions of Section 13.02 of the Roanoke County Charter and Chapter 25 of Title 15.2 of the 1950 Code of Virginia, as amended; and WHEREAS, the first reading of this appropriation ordinance was held on April 27, 2021, and the second reading of this ordinance was held on May 11, 2021, pursuant to the provisions of Section 18.04 of the Roanoke County Charter. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the following appropriations are hereby made from the respective funds for the period beginning July 1, 2021, and ending June 30, 2022, for the functions and purposes indicated: Page 1 of 3 County of Roanoke, Virginia Fiscal Year 2021-2022 Roanoke County Public Schools Capital First Reading April 27, 2021; Second Reading May 11, 2021 Revenues: Schools Capital Virginia Public Schools Authority (VPSA) Bonds Schools Cash Sources Total Revenue - Schools Capital Expenditures: Schools Capital William Byrd High School Renovation W.E. Cundiff Elementary School Renovation Glen Cove Elementary School Renovation Other Minor Capital Items & Contingency Total Expenditures - Schools Capital Page 2 of 3 Appropriation Amount $ 12,000,000 2,854,592 $ 14,854,592 $ 4,650,412 4,722,090 4,722,090 760.000 $ 14,854,592 2. That all funded outstanding capital encumbrances at June 30, 2021, are re - appropriated to the 2021-2022 fiscal year to the same account for which they are encumbered in the previous year. 3. That all appropriations unexpended and remaining at the end of this fiscal year shall, pursuant to Section 22.1-100 of the Code of Virginia, revert to the fund of the Board of Supervisors from which derived, with the expectation that such funds will be re -appropriated back to Roanoke County Public Schools for use the next year, in accordance with Section 10-6 of the County's Comprehensive Financial Policy. 4. Upon completion of a capital project, staff is authorized to close out the project and transfer to the funding source any remaining balances. This section applies to appropriations for capital projects at June 30, 2021, and appropriations in the 2021-2022 fiscal year budget. 5. This ordinance shall take effect July 1, 2021. On motion of Supervisor Mahoney to adopt the ordinance, seconded by Supervisor Radford and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A (ZORY TESTE: D�borah C. Jacks // Chef Deputy ClerM the Board of Supervisors cc: Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 3 of 3 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-10 ACCEPTING AND APPROPRIATING FUNDS IN THE AMOUNT OF $28,480.20 FROM THE FORMER CATAWBA/MASONS COVE VOLUNTEER RESCUE SQUAD WHEREAS, after 36 years of service to the community, the Catawba/Masons Cove Volunteer Rescue Squad has chosen to cease its operations, thus turning over 24/7 emergency care response to the Roanoke County Fire & Rescue Department; and WHEREAS, the organization wishes to donate its remaining funds in the amount of $28,480.20 to the Roanoke County Fire & Rescue Department; and WHEREAS, the Roanoke County Fire & Rescue Department anticipates using these funds to support the Masons Cove emergency medical services (EMS) operations and to effectuate needed building improvements to include historical markers to commemorate the services of the Catawba/Masons Cove Volunteer Rescue Squad; and WHEREAS, Section 18.04 of the Roanoke County Charter provides that funds be appropriated by ordinance; and WHEREAS, the first reading of this ordinance was held on April 27, 2021, and the second reading was held on May 11, 2021. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows.. 1. That the sum of $28,480.20 made available to the Roanoke County Fire & Rescue Department is accepted and appropriated to the Fire and Rescue capital account budget. 2. That this ordinance shall take effect from and after the date of adoption. Page 1 of 2 On motion of Supervisor Hooker to adopt the ordinance, seconded by Supervisor Peters and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A COPY TESTE: . Jacks Chief Deputy Clerk JoAhe Board of Supervisors cc: C. Travis Griffith, Chief of Fire and Rescue Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 2 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-11 ACCEPTING AND APPROPRIATING TRANSPORTATION ALTERNATIVES SET -ASIDE PROGRAM FUNDS FROM THE VIRGINIA DEPARTMENT OF TRANSPORTATION IN THE AMOUNT OF $200,000 FOR THE EAST ROANOKE RIVER GREENWAY CROSSING OF THE BLUE RIDGE PARKWAY ALONG HIGHLAND ROAD (STATE ROUTE 618) WHEREAS, the Commonwealth Transportation Board has awarded Roanoke County with a second round of fiscal -year 2021/2022 Transportation Alternatives Set - Aside Program (TA) funding in the amount of $200,000 for a 0.30-mile segment of the Roanoke River Greenway proposed along the Highland Road crossing of the Blue Ridge Parkway; and WHEREAS, a reimbursement for the Roanoke County Revenue Sharing Program was received from the Virginia Department of Transportation (VDOT) and $16,652 of the reimbursement is needed for the local match on this project; and WHEREAS, Section 18.04 of the Roanoke County Charter provides that funds be appropriated by ordinance; and WHEREAS, the first reading of this ordinance was held on April 27, 2021, and the second reading was held on May 11, 2021. NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the sum of $200,000 from the Commonwealth Transportation Board — Transportation Alternatives Set -Aside Program is hereby accepted and appropriated. Page 1 of 2 2. That the sum of $16,652 from the VDOT reimbursement to the Roanoke County Revenue Sharing Program is hereby accepted and appropriated. 3. That this ordinance shall take effect from and after the date of adoption. On motion of Supervisor Peters to adopt the ordinance, seconded by Supervisor North and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A COPY TESTE: Deborah C. Jacks Chief Deputy Clerk the Board of Supervisors cc: Lindsay Webb, Parks Planning and Development Manager Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 2 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-12 ACCEPTING AND APPROPRIATING $15,000 FROM THE ROANOKE OUTSIDE FOUNDATION FOR IMPROVEMENTS AT WAYSIDE PARK TO SUPPORT THE ROANOKE RIVER BLUEWAY WHEREAS, Project Outside is a community fund created by businesses, governments, and individuals to support outdoor capital improvement projects, maintain key outdoor assets, and help launch and support businesses in the outdoor sector; and WHEREAS, Project Outside is a partnership between the Roanoke Outside Foundation and local land managers (i.e. local governments) of identified regional outdoor assets, such as the Roanoke River Blueway; and WHEREAS, Wayside Park is a small 1.6-acre park located in western Roanoke County with frontage on the Roanoke River, yet recreational access to the Roanoke River is difficult and access improvements are needed; and WHEREAS, County staff are planning a series of improvements at Wayside Park, to include construction of a concrete boat ramp and aggregate surface path to provide connectivity between the existing parking lot and the Roanoke River; and WHEREAS, the Roanoke Outside Foundation has awarded Roanoke County with funding from the Project Outside grant program in the amount of $15,000 to install a new Roanoke River boat ramp in Wayside Park; and WHEREAS, Section 18.04 of the Roanoke County Charter provides that funds be appropriated by ordinance; and WHEREAS, the first reading of this ordinance was held on April 27, 2021, and the second reading was held on May 11, 2021. Page 1 of 2 NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the sum of $15,000 from the Roanoke Outside Foundation grant program for improvements at Wayside Park is hereby accepted and appropriated. 2. That this ordinance shall take effect from and after the date of adoption. On motion of Supervisor Hooker to adopt the ordinance, seconded by Supervisor Radford and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A COPY/TFESTE: Deborah Jacks ✓ Chief Deputy Clerk to a Board of Supervisors cc: Lindsay Webb, Parks Planning and Development Manager Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 2 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-13 ACCEPTING AND APPROPRIATING FUNDS IN THE AMOUNT OF $505,139 FOR THE PLANTATION ROAD BICYCLE, PEDESTRIAN AND STREETSCAPE IMPROVEMENT PROJECT, PHASE II, HOLLINS MAGISTERIAL DISTRICT WHEREAS, Roanoke County is administering the Plantation Road Bicycle, Pedestrian and Streetscape Improvement, Phase II, Project; and WHEREAS, the project will connect to an existing shared use path and includes sidewalk, curb, and gutter along the west side of Plantation Road between Walrond Drive and Gander Way, pedestrian crosswalks and signals at the Plantation Road/Gander Way/Friendship Lane intersection, widening and realignment of the Walrond Drive intersection, and underground and overhead utility relocations to facilitate these improvements; and WHEREAS, Roanoke County received, and on February 12, 2019, the Board of Supervisors accepted and appropriated, a SMART SCALE award of $1,752,213 to fund the project; and WHEREAS, due to the lowest construction bid exceeding available project funds, additional SMART SCALE funding in the amount of $339,929 was requested and authorized by the Virginia Department of Transportation (VDOT) on April 8, 2021; and WHEREAS, the County's project will necessitate changes to the Western Virginia Water Authority's water facilities; the estimated cost is $165,210 and the Authority will reimburse the County for the cost incurred for this facility betterment in accordance with the Agreement between Western Virginia Water Authority and Roanoke County, Virginia Page 1 of 3 for Construction of Water Betterment, executed April 26, 2021, and such funds must be accepted and appropriated by Roanoke County; and WHEREAS, the total of the above referenced funds equal $505,139-1 and WHEREAS, the above referenced funds need to be accepted and appropriated prior to execution of the construction contract for the project, and said construction contract must be executed by May 17, 2021 due to construction bid time constraints; and WHEREAS, Section 18.04 of the Roanoke County Charter provides that funds be appropriated by ordinance; and WHEREAS, first reading of this ordinance was held on April 27, 2021; and the second reading will be held on May 11, 2021. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows.. 1. That the sum of $339,929 is accepted and appropriated from the SMART SCALE program for the purpose of completing the Plantation Road Bicycle, Pedestrian, and Streetscape Improvement Project, Phase II. 2. That the sum of $165,210 is accepted and appropriated from the Western Virginia Water Authority for the costs of water facility betterment, said costs being required by the improvements of the Plantation Road Bicycle, Pedestrian, and Streetscape Improvement Project, Phase II. 3. That this ordinance shall take effect upon its adoption. Page 2 of 3 On motion of Supervisor North to adopt the ordinance, seconded by Supervisor Radford and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None 0 Chief Deputy Clerk tCWe Board of Supervisors cc: Megan G. Cronise, Transportation Planning Administrator Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 3 of 3 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER, ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-14 ACCEPTING AND APPROPRIATING FUNDS IN THE AMOUNT OF $1,034,339.20 FROM THE VIRGINIA DEPARTMENT OF TRANSPORTATION FOR THE FALLOWATER LANE EXTENSION PROJECT, CAVE SPRING MAGISTERIAL DISTRICT WHEREAS, the roadway concept for Fallowater Lane Extension was first presented as part of the draft 419 Town Center Plan in September 2016; and WHEREAS, the Board of Supervisors reallocated Secondary Six -Year Plan Construction Formula Funding to initiate funding for this project on September 26, 2017; and WHEREAS, the Board of Supervisors submitted an application for Revenue Sharing Program funding in October 2017 for Fiscal Year 2019 and Fiscal Year 2020 that was awarded by the Commonwealth Transportation Board (CTB) on June 20, 2018; and WHEREAS, a Design Public Hearing was held on May 8, 2019, to obtain public comment on the project; and WHEREAS, due to project estimate increases, the Board of Supervisors submitted a subsequent application for Revenue Sharing Program funding in October 2019 for Fiscal Year 2021 and Fiscal Year 2022; and WHEREAS, on December 9, 2020, the CTB approved $920,057 in Revenue Sharing Program funding State match for Fiscal Year 2021 and Fiscal Year 2022; and WHEREAS, a portion of the Roanoke County Revenue Sharing Program match includes a refund in the amount of $114,282.20 from the cancellation of the Merriman Page 1 of 3 Road Drainage Project, a Revenue Sharing Program project, issued by the Virginia Department of Transportation (VDOT) in Fiscal Year 2020; WHEREAS, the project is locally administered, and certain agreements between the County of Roanoke and the VDOT must be executed for this cooperative work to be accomplished; and WHEREAS, Section 18.04 of the Roanoke County Charter provides that funds be appropriated by ordinance; and WHEREAS, the first reading of this ordinance was held on April 27, 2021, and the second reading was held on May 11, 2021. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows.. 1. That the sum of $920,057 is accepted and appropriated from the VDOT Revenue Sharing Program for the purpose of completing the Fallowater Lane Extension project. 2. That the sum of $114,282.20 is accepted from the VDOT Revenue Sharing Program as a canceled project refund, and is appropriated for the purpose of completing the Fallowater Lane Extension project. 3. That this ordinance shall take effect upon its adoption. Page 2 of 3 On motion of Supervisor Mahoney to adopt the ordinance, seconded by Supervisor Radford and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A COPY TESTE: Debolmh C. Jacks Chief Deputy Clerk to th oard of Supervisors cc: Megan G. Cronise, Transportation Planning Administrator Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 3 of 3 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 ORDINANCE 051121-15 AMENDING THE ROANOKE COUNTY CODE BY (1) AMENDING CHAPTER 13 (OFFENSES — MISCELLANEOUS), SECTION 13-4 (DISCHARGE OF FIREARMS OR ANY SIMILAR GUN OR DEVICE, GENERALLY); (2) AMENDING CHAPTER 21 (TAXATION), SECTION 21-21 (OTHER CLASSIFICATIONS OF TANGIBLE PERSONAL PROPERTY); AND (3) AMENDING CHAPTER 21 (TAXATION), BY ADDING A NEW ARTICLE X (CIGARETTE TAX) WHEREAS, it is proposed that Chapter 13 (Offenses -Miscellaneous), Section 13- 4 (Discharge of Firearms or any Similar Gun or Device, Generally) of the Roanoke County Code be amended in order to delete a reference to a previously repealed article of the County Code; and WHEREAS, Section 13-4 (which pertains to the discharge of firearms or any similar gun or device) sets forth specific instances when an individual can shoot or discharge a firearm within the limits of the County, and includes a provision that individuals may lawfully discharge firearms "when shooting in a match conducted in accord with article III of chapter 4 of this Code", and WHEREAS, Article III of Chapter 4 of the County code was repealed by ordinance on August 25, 1992; the reference is outdated and the provision is unnecessary. Safe, non-commercial target practice is still authorized under the terms of Section 13-4, and commercial shooting ranges are regulated under the zoning ordinance (Section 30-87-5), which sets forth standards for fencing, posting, inspection by the police chief, minimum distances, etc. This outdated reference should be deleted from the code; and WHEREAS, it is further proposed that Chapter 21 (Taxation), Section 21-21 (Other Classifications of Tangible Personal Property) of the Roanoke County Code be deleted Page 1 of 11 because it has been rendered moot by recent action of the Virginia General Assembly; and WHEREAS, Section 21-21 creates a tax benefit for disabled veterans by creating a separate class of personal property, allowing the classification of one vehicle for qualifying disabled veterans in a lower tax rate; and WHEREAS, the recently enacted Section 58.1-3668 of the Code of Virginia (enacted during the 2021 special session of the General Assembly) rendered County Code Section 21-21 moot by creating a mandatory tax exemption for disabled veterans. Qualifying veterans now receive a complete tax exemption (on a qualifying vehicle) instead of the benefit of being taxed at a lower rate. Accordingly, it is proposed that Section 21-21 be deleted from the County Code, and that Section 21-21 simply be "reserved"; and WHEREAS, during its 2020 session, the General Assembly adopted legislation authorizing counties to impose a cigarette tax of up to $0.02 per cigarette beginning on July 1, 2021; and WHEREAS, it is further proposed that a new Chapter 21 (Taxation), Article X (Cigarette Tax) be added to the Roanoke County Code in order to implement a local cigarette tax of $0.0125 per cigarette; and WHEREAS, the first reading of this ordinance was held on April 27, 2021, and the second reading and public hearing of this ordinance was held on May 11, 2021. NOW THEREFORE BE IT ORDAINED by the Roanoke County Board of Supervisors: Page 2 of 11 1. That Chapter 13 (Offenses - Miscellaneous), Section 13-4(a) of the Roanoke County Code be amended as follows, which amendments shall become effective immediately: Sec. 13-4. - Discharge of firearms or any similar gun or device, generally. (a) It shall be unlawful for any person to shoot or discharge any firearm, or any other similar gun or device within the limits of the county, except when lawfully hunting in accordance with the fish and game laws of the state or when safely engaged in target practice or when lawfully and safely engaged in shooting upon a range or gallery which has been properly licensed or approved nry.ghen Gh^^+iRg in m;;fr•h nnnrli infer! in �.yifh III of nhapter it of this (`Gde 2. That Chapter 21 (Taxation), Section 21-21 of the Roanoke County Code be amended as follows, which amendments shall become effective immediately: Sec. 21-21. - Reserved.— Came Other nlascifinations of tangible personal Page 3 of 11 3. That Chapter 21 (Taxation), Article X (Cigarette Tax) be added to the Roanoke County Code as follows, which amendments shall become effective on January 21, 2022: CHAPTER 21 —TAXATION Secs. 21-214 — 21-229. — Reserved. ARTICLE X. - CIGARETTE TAX Sec. 21-230. - Definitions. For the purpose of this article, the following words and phrases shall have the following meanings: (a) Agent shall mean and include every dealer, seller, or other person who shall be authorized by the director to purchase and affix stamps to packages of cigarettes under the provisions of this article. (b) Cigarette means any roll of any size or shape for smoking, whether filtered or unfiltered, with or without a mouthpiece, made wholly or partly of cut, shredded or crimped tobacco or other plant or substitute for tobacco, whether it is flavored, adulterated or mixed with another ingredient, if the wrapper or cover is made of any material other than leaf tobacco or homogenized leaf tobacco, regardless of whether the roll is labeled or sold as a cigarette or by any other name. (c) Commissioner means the commissioner of revenue of the county and any of his or her duly authorized deputies and agents. (d) Dealer means every manufacturer, jobber, wholesale dealer, or other person who supplies a seller with cigarettes. (e) Director means the director of finance and management services of the county and any of his or her duly authorized deputies and agents. (f) Package means any container, regardless of the material used in its construction, in which separate cigarettes are placed without such cigarettes being placed into any container within the package. Packages are those containers of cigarettes from which individual cigarettes are ordinarily taken when they are consumed by their ultimate user. Ordinarily a package contains 20 cigarettes; however, the term "package" includes those containers in which fewer or more than 20 cigarettes are placed. Page 4 of 11 (g) Person means any individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee, or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals. (h) Purchaser means every person to whom title to any cigarettes is transferred by a seller within the jurisdictional limits of the county. (i) Sale means every actor transaction, irrespective of the method or means employed, including the use of vending machines and other mechanical devices, whereby title to any cigarettes is transferred from the seller to any other person within the jurisdictional limits of the county. (j) Seller means every person who transfers title to any cigarettes or in whose place of business title to any cigarettes is transferred, within the jurisdictional limits of the county, for any purpose other than resale. (k) Stamp means a small gummed piece of paper or decal to be sold by the county treasurer and to be affixed to every package of cigarettes sold at retail in the county and also any insignia or symbols printed by a meter machine upon any such package under the authorization of the commissioner of revenue. The treasurer may authorize the use of a meter machine in lieu of the method of paying such tax by the purchase and affixing of gummed stamps, and, in consultation with the commissioner of the revenue, prescribe and enforce necessary regulations setting forth the method to be employed and the conditions to be observed in the use of such meter machines. In the event that the treasurer is unable to provide stamps to a person wishing to purchase them due a temporary unavailability of stamps, the treasurer may, in consultation with the commissioner of the revenue, authorize in advance a seller to submit an affidavit, sworn and attested under penalty of law, of cigarettes sold during a defined time period and collect taxes therefor. (1) Treasurer means the treasurer of the county and any of his or her duly authorized deputies and agents. Sec. 21-231. - General powers of director under article. In addition to the powers granted to him or her in other sections of this article, the director is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of any of his or her powers granted by this article to his representatives; and any other matter pertaining to the administration and enforcement of the provisions of this article. Sec. 21-232. - Levied; amount. Page 5 of 11 There is hereby levied and imposed by the county, upon each and every sale of cigarettes, an excise tax of one and twenty-five hundredths of a cent ($0.0125) per cigarette sold within the county, the amount of such tax to be paid by the seller, if not previously paid, in the manner and at the time provided for in this article. Sec. 21-233. - Method of payment. (a) The tax imposed by this article shall be paid by a local dealer or other agent affixing or causing to be affixed a stamp or stamps, of the proper denominational or face value, to each and every package of cigarettes sold within the county, in the manner and at the time or times provided for in this article. Every dealer and every seller in the county shall have the right to buy and affix such stamps as an agent, and the director may appoint, in addition to local dealers, such other persons as agents for the purpose of buying and affixing stamps as he or she may deem necessary. Every agent shall at all times have the right to appoint a person in his employ to affix the stamps to any cigarettes under the agent's control. Stamps may be purchased from the county treasurer. Sec. 21-234. - Preparation and sale of stamps. (a) For the purpose of making stamps available for use, the director shall prescribe, prepare and furnish to the county treasurer, and the county treasurer shall sell, stamps of such denominations and in such quantities as may be necessary for the payment of the taxes imposed by this article. In the sale of such stamps, the county treasurer shall allow a discount of five (5) percent of the denominational or face value thereof to cover the costs which will be incurred by such dealer or agent in affixing the stamps to packages of cigarettes. (b) The director may, from time to time and as often as he or she deems advisable, provide for the issuance and exclusive use of stamps of a new design and forbid the use of stamps of any other design and he or she may make and carry into effect such reasonable rules and regulations relating to the preparation, furnishing and sale of stamps as he or she may deem necessary. Sec. 21-235. - General duties of dealers and sellers with respect to stamps. (a) Every dealer in cigarettes and every agent appointed under this article is hereby required, and it shall be his or her duty, to purchase such stamps, at the office of the treasurer, as shall be necessary to pay the tax levied and imposed by this article, and to affix or cause to be affixed a stamp or stamps of the monetary value prescribed by this article to each package of cigarettes prior to delivery or furnishing of such cigarettes to any seller who is not also an agent. Nothing herein contained shall preclude any dealer from authorizing and employing an agent to purchase and affix such stamps in his behalf or to have a stamp meter machine used in lieu of gummed stamps to effectuate the provisions of this article. Page 6 of 11 (b) Every seller shall examine each package of cigarettes prior to exposing the same for sale, for the purpose of ascertaining whether such package has the proper stamps affixed thereto or imprinted thereon, as provided by this article. If, upon such examination, unstamped or improperly stamped packages of cigarettes are discovered, the seller, where such cigarettes were obtained from a dealer, shall immediately notify such dealer, and upon such notification, such dealer shall forthwith either affix to or imprint upon such unstamped or improperly stamped packages the proper amount of stamps, or shall replace such packages with others to which stamps have been properly affixed or imprinted thereon. (c) Should a seller obtain or acquire possession of, from any person other than a dealer, any unstamped or improperly stamped cigarettes, such seller shall forthwith, before selling or offering or exposing such cigarettes for sale in the county, purchase and affix or cause to be affixed to such packages of cigarettes the proper stamps, or the markings of a meter machine, covering the tax imposed by this article. (d) In the event any seller elects to purchase and affix stamps or imprints of a meter machine, before offering cigarettes for sale, any dealer delivering and furnishing cigarettes to such seller shall not be required to purchase and affix such stamps or imprints to such cigarettes so sold or furnished; provided that any such dealer shall, on the day following the day of such delivery and furnishing, file with the director a copy of the delivery memorandum showing the name and address of the seller and the quantity and type of cigarettes so delivered and furnished. Sec. 21-236. - Visibility of stamps or meter markings. Stamps or the printed markings of a meter machine evidencing payment of the tax imposed by this article shall be placed upon each package of cigarettes in such manner as to be readily visible to the purchaser. Sec. 21-237. - Cancellation of stamps. (a) The director is hereby authorized to prescribe, adopt, promulgate and enforce rules and regulations relating to the method and means to be used in the cancellation of stamps provided for in this article. (b) In the event that the director shall promulgate rules and regulations so requiring, every local dealer, agent or seller is hereby required, and it shall be his duty, to cancel all stamps upon all packages of cigarettes in his possession in accordance with such rules and regulations. Sec. 21-238. - Redemption of stamps; refund for destroyed stamps. (a) The director is hereby empowered to make and carry into effect such reasonable rules and regulations relating to the redemption of stamps provided for by this article as he or she may deem necessary. Page 7 of 11 Sec. 21-239. - Seizure and sale of unstamped cigarettes. (a) In the event the director or the treasurer discovers any cigarettes which are subject to the tax imposed under the provisions of this article, but upon which such tax has not been paid and upon which stamps have not been affixed or evidence of payment shown thereon by the printed markings of a meter machine in compliance with the provisions of this article, such officers, or any of them, are hereby authorized and empowered to seize and take possession forthwith of such cigarettes, which shall be thereupon be deemed to be forfeited to the county. The director or his designee shall, after providing notice of such seizure to the known holders of property interests in such property and waiting the required length of time for an appeal as further set forth in this section, destroy any seized cigarettes or other property used in the furtherance of any illegal evasion of the tax. Such seizure shall not be deemed to relieve any person from any of the penalties provided in this article. (b) Any such notice of seizure shall include procedures for an administrative hearing for return of such property seized, in addition to any affirmative defenses set forth in this section which may be asserted. Such hearing shall be requested from the director within ten days of the notice of seizure, and shall set forth the reasons why said cigarettes or other property should be returned. Within ten days after receipt of a hearing request, the director shall review the appeal request and shall notify the petitioner via certified mail of a date, time and place for the informal presentation of evidence at a hearing or request further evidence, to be within 15 days of the date such notification is mailed. Any request for a hearing shall be denied if the request is received more than ten days from the date of a notice to petitioner of the seizure. Within five days after the hearing, the director shall inform the petitioner of the final decision. (c) The director shall cause the return of the seized property if convinced by a preponderance of the evidence that the illegal sale of unstamped cigarettes or possession of other property used in the furtherance of illegal evasion of the tax was not intentional on the part of the petitioner and that seized cigarettes were in the possession of a person other than the petitioner without the petitioner's consent at the time said cigarettes or other such property was seized, or that petitioner was authorized to possess unstamped cigarettes or other such property. Any petitioner who is unsatisfied with the written decision of the director may within 30 days of the date of said decision, appeal such decision to the county administrator. Sec. 21-240. - Administration of oaths, examination of witnesses, etc., for enforcement of article. The director and the treasurer are authorized and empowered to administer oaths and to take affidavits in relation to any matter or proceeding in the exercise of their powers and duties relating to the tax imposed by this article, and they shall have power to subpoena and to require the attendance of witnesses and the production of books, papers Page 8 of 11 or documents, and to examine such witnesses, books, papers and documents, for the purpose of securing information pertinent to the performance of such duties. Sec. 21-241. - Dealers' and sellers' records. (a) It shall be the duty of every dealer and seller to maintain and keep, for a period of two (2) years, such records of cigarettes sold and delivered by him or her as may be required by the director, to make all such records available for examination in the county by the director or the treasurer upon demand, and to make available the means, facilities and opportunity for making such examination at all reasonable times. (b) The director or the treasurer are hereby authorized and empowered to examine all books, records, invoices, papers and any and all cigarettes in and upon any premises where the same are placed, stored, sold, offered for sale or displayed for sale by a seller. Sec. 21-242. - Tax is in addition to other taxes. The tax levied and imposed by this article shall be in addition to all other taxes of every kind levied and imposed by any other ordinance or law. Sec. 21-243. - Remedies. (a) If the director has evidence of sale of cigarettes in this county without the payment of the tax, he or she may perform an assessment of the tax due with respect to the cigarettes, using the best information available. The director may request the assistance of the commissioner in performing such assessments, as necessary. The director shall mail, by certified mail, a notice of summary assessments to the taxpayer. If the tax described in the notice is not paid within ten days after the mailing, the director may collect the tax due by any method authorized by general law. (b) If the taxpayer shall fail or refuse to pay to the county the tax required to be paid under this article within the time and in the amount as provided for in this article, there shall be added to such tax a penalty in the amount of ten percent of the tax due or the sum of $10.00 whichever is greater, provided, however, that the penalty shall in no case exceed the amount of the tax due. The director shall also assess interest on the tax and penalty at the rate of ten percent per year from the day after the tax is due until paid. Sec. 21-244. - Criminal penalties. It shall constitute a class 1 misdemeanor for any person to violate or fail to comply with any provision of this article or to forge, alter, steal, or use without paying for any stamped or metered insignia described in this article. Conviction shall not relieve any Page 9 of 11 person from payment of the tax as provided in this article. Each violation or failure shall be a separate offense. Sec. 21-245. - Violations of article prohibited; acts enumerated. (a) It shall be unlawful and a violation of this article for any person: (1) To perform any act or fail to perform any act for the purpose of evading the payment of any tax imposed by this article or of any part thereof, or for any dealer or seller, with intent to violate any provision of this article, to fail or refuse to perform any of the duties imposed upon him under the provisions of this article, or to fail or refuse to obey any lawful order which the director may issue under this article. (2) To falsely or fraudulently make, forge, alter or counterfeit any stamp, invoice or reports, to procure or cause to be made, forged, altered or counterfeited any such stamp, or knowingly and willfully to alter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or stamps. (3) To sell any cigarettes upon which the tax imposed by this article has not been paid and upon which evidence of payment thereof is not shown on each package of cigarettes. (4) To reuse or refill with cigarettes any package from which the cigarettes have been removed, for which the tax has been paid. (5) To remove from any package any stamp with intent to use or cause the same to be used after the same have already been used, or to buy, sell or offer for sale or give away any used, removed, altered or restored stamps, to any person, or to reuse any stamp which has theretofore been used for evidence of the payment of any tax prescribed by this article, or, except as to the director, to sell or offer to sell any stamp provided for herein. (6) To possess, store, use, authorize or approve the possession, storage or use for sale or resale of any cigarettes in quantities of more than 60 packages upon which the stamp has not been affixed. (7) To transport, authorize or approve the transportation of any cigarettes, in quantities of 60 packages into or within the county upon which the stamp has not been affixed, if they are: a. Not accompanied by a bill of lading or other document indicating the true name and address of the consignor or seller and the consignee or purchaser and the brands and quantity of cigarettes transported; b. Accompanied by a bill of lading or other document which is false or fraudulent in whole or part; or c. Accompanied by a bill of lading or other document indicating: i. A consignee or purchaser in another state or the District of Columbia who is not authorized by the law of such other jurisdiction to receive or possess such cigarettes on which the taxes imposed by such other jurisdiction have not been paid, unless the tax of the state or district of destination has been paid the said cigarettes bear the tax stamps of that state or district; or ii. A consignee or purchaser in the Commonwealth of Virginia but outside the county who does not possess a Virginia Sales and Use Tax Certificate, a Page 10 of 11 Virginia Retail Tobacco License and, where applicable, both a business license and a retail tobacco license issued by the local jurisdiction of destination. Secs. 21-246 — 21-255. - Reserved. On motion of Supervisor Mahoney to adopt the ordinance, seconded by Supervisor North and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None A COPY, Deb ah C. Jacks" Chief uty Clerk to t e Board of Supervisors cc: Peter S. Lubeck, County Attorney Laurie Gearheart, Director of Finance and Management Services Meredith Thompson, Budget Division Director Page 11 of 11 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 RESOLUTION 051121-16.b OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, CONSENTING TO THE APPROVAL OF THE RECEIPT OF A REFUND PREVIOUSLY APPROPRIATED FOR THE COMPLETED PLANTATION ROAD PHASE I PROJECT AND RE- ALLOCATING $31,461 TO ROANOKE COUNTY'S VIRGINIA DEPARTMENT OF TRANSPORTATION (VDOT) REVENUE SHARING CAPITAL PROJECT ACCOUNT WHEREAS, Roanoke County Board of Supervisors allocated $500,600 for projects within the fiscal year 2010-2011 Virginia Department of Transportation (VDOT) Revenue Sharing Program in Resolution 072710-5; and WHEREAS, Roanoke County allocated $60,000 for the Plantation Road Phase I project through Resolution 072710-5 in the designation of funds for fiscal year 2010-2011 Revenue Sharing projects; and WHEREAS, on June 12, 2012, Roanoke County Board of Supervisors accepted and appropriated $1,234,744 from the Virginia Department of Transportation (VDOT) for preliminary engineering in Action number A-061212-8.f; and WHEREAS, on January 24, 2017, Roanoke County Board of Supervisors accepted and appropriated $921,970 in Ordinance 012417-3 for the Plantation Road Phase I project, which included $317,318 from the Virginia Department of Transportation (VDOT) Revenue Sharing Program from two canceled projects; and WHEREAS, the Plantation Road Phase I project was completed in fiscal year 2018-2019, and VDOT had a surplus in revenue sharing match funds paid by Roanoke County; and WHEREAS, Roanoke County received $48,113 in fiscal year 2021 from VDOT for a revenue sharing surplus on the completed Plantation Road Phase I project; and Page 1 of 2 WHEREAS, at a Board of Supervisors meeting on May 11, 2021, a second reading of an ordinance to re -appropriate $16,652 of this refund to fund the East Roanoke River Greenway crossing of the Blue Parkway is scheduled; and WHEREAS, the remaining $31,461 is recommended to be reallocated to the County's VDOT Revenue Sharing capital project account (#5120002001) to be used for future transportation projects as needed. BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA: 1. The Board of Supervisors hereby consents to and approves the receipt of a refund previously appropriated for the completed Plantation Road Phase I project and re -allocating $31,461 to Roanoke County's VDOT Revenue Sharing capital project. 2. This resolution shall take effect immediately upon its adoption. On motion of Supervisor Peters to adopt the resolution, seconded by Supervisor Hooker and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None LJVUVl 011 \J. V01-Mo Chief Deputy Clerk cc: Laurie Gearheart, Director of Finance and Management Services Page 2 of 2 Drs AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, MAY 11, 2021 RESOLUTION 051121-16 APPROVING AND CONCURRING IN CERTAIN ITEMS SET FORTH ON THE BOARD OF SUPERVISORS AGENDA FOR THIS DATE DESIGNATED AS ITEM I- CONSENT AGENDA BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: That the certain section of the agenda of the Board of Supervisors for May 11, 2021, designated as Item I - Consent Agenda be, and hereby is, approved and concurred in as to each item separately set forth in said section designated Items 1 through 3 inclusive, as follows: 1. Approval of minutes — March 23, 2021 2. Confirmation of appointment to the Roanoke County Economic Development Authority (EDA)(District) 3. Resolution of the Board of Supervisors of Roanoke County, Virginia, consenting to the approval of the receipt of a refund previously appropriated for the completed Plantation Road Phase I project and re -allocating $31,461 to Roanoke County's Virginia Department of Transportation (VDOT) revenue sharing capital project account On motion of Supervisor Peters to adopt the resolution, seconded by Supervisor Hooker and carried by the following recorded vote: AYES: Supervisors Mahoney, Hooker, North, Radford, Peters NAYS: None ArOPY TESTE: De6omh C. JacKs / Chief Deputy Cler the Board of Supervisors Page 1 of 1 ACTION NO. A-051121-16.a ITEM NO. 12 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: May 11, 2021 AGENDA ITEM: Confirmation of appointment to the Roanoke County Economic Development Authority (EDA) (Appointed by District) SUBMITTED BY: APPROVED BY: ISSUE: Deborah C. Jacks Chief Deputy Clerk to the Board of Supervisors Daniel R. O'Donnell County Administrator Confirmation of the reappointment of Linwood P. Windley to the Economic Development Authrity (EDA) BACKGROUND: Linwood P. Windley's four (4) year term representing the Windsor Hills Magisterial District expired on September 26, 2020. Supervisor David Radford has recommended the reappointment of Mr. Windley to an additional term to expire September 26, 2024. FISCAL IMPACT: There is no fiscal impact associated with this appointment. STAFF RECOMMENDATION: Staff recommends the reappointment of Mr. Windley. Page 1 of 2 VOTE: Supervisor Peters moved to approve the staff recommendation to accept and allocate the grant funds. Supervisor Hooker seconded the motion. Motion approved. Yes No Absent Mr. Mahoney ® ❑ ❑ Ms. Hooker ® ❑ ❑ Mr. North ® ❑ ❑ Mr. Radford ® ❑ ❑ Mr. Peters ® ❑ ❑ cc: Jill Loope, Director of Economic Development Page 2 of 2