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HomeMy WebLinkAbout7/10/2001 - RegularWorking Document-Subject to Revision ROANOKE COUNTY BOARD OF SUPERVISORS ACTION AGENDA JULY 10, 2001 Welcome to the Roanoke County Board of Supervisors meeting. Regular meetings are held on the second Tuesday and the fourth Tuesday at 3:00 p.m. Public hearings are held at 7:00 p.m. on the fourth Tuesday of each month. Deviations from this schedule will be announced. The meetings are broadcast live on RVTV, Channel 3, will be rebroadcast on Thursday at 7 p.m. and Saturday at 4 p.m., and are now closed captioned. Individuals who require assistance or special arrangements to participate in or attend Board of Supervisors meetings should contact the Clerk to the Board at (540) 772-2005 at least 48 hours in advance so reasonable accommodations may be made. A. OPENING CEREMONIES (3:00 P.M.) 1. Roll Call HCN ABSENT AT 3:00 -ARRIVED AT 3:01 P.M. 2. Invocation: The Reverend Byron Greene Vinton Baptist Church 3. Pledge of Allegiance to the United States Flag B. REQUESTS TO POSTPONE, ADD TO, OR CHANGE THE ORDER OF AGENDA ITEMS ECH ADDED NEW BUSINESS ITEM E-1 ADOPTION OF RESOLUTION SUPPORTING THE READ MOUNTAIN ALLIANCE AND EFFORTS TO PRESERVE READ MOUNTAIN. PMM ADDED TWO CLOSED MEETING ITEMS 21-344 A (7) LEGAL MATTERS, EXPLORE PARK AND WALMART PROJECT 1 C. PROCLAMATIONS, RESOLUTIONS, RECOGNITIONS, AND AWARDS 1. Presentation to Chairman Minnix ECH AND JBC PRESENTED PHOTO OF CHAIRMAN MINNIX TAKEN AT THE FIREARMS TRAINING CENTER DEDICATION. D. BRIEFINGS E. NEW BUSINESS 1. Resolution of support for the preservation of Read Mountain and the efforts of the Read Mountain Alliance. (Elmer Hodge, County Administrator) R-071001-1 BLJ MOTION TO ADOPT RESO URC F. FIRST READING OF ORDINANCES 1. First reading of ordinance authorizing the vacation of a portion of an existing 20 foot water and sanitary sewer easement across Tract 1 A, property of Strauss Construction Corporation in the Cave Spring Magisterial District. (Arnold Covey, Community Development Director) HOM MOTION TO APPROVE 1ST READING 2ND _ 7124101 URC 2. First reading of ordinance authorizing the vacation of sanitary sewer easement, two drainage easements, stormwater management access easement, and pump station and access easement in Buckland Mills Subdivision, (Plat Book 21, page 169; Plat Book 24, page 19), Hollins Magisterial District. (Arnold Covey, Community Development Director) BLJ MOTION TO APPROVE 1ST READING 2ND - 7/24/01 URC 2 G. SECOND READING OF ORDINANCES H. APPOINTMENTS 1. Clean Valley Council 2. League of Older Americans Advisory Council 3. Roanoke Valley Greenway Commission 4. Social Services Advisory Board JBC NOMINATED DOROTHY A. BARR TO A FOUR-YEAR TERM EXPIRING AUGUST 1, 2005. JPM ANNOUNCED HE IS LOOKING FOR A REPRESENTATIVE FOR THE WINDSOR HILLS MAGISTERIAL DISTRICT. BLJ ASKED MHA TO CONTACT PATRICIA THOMPSON TO SERVE ANOTHER TERM AND PLACE ON 7/24 CONSENT AGENDA IF SHE IS WILLING. I. CONSENT AGENDA ALL MATTERS LISTED UNDER THE CONSENT AGENDA ARE CONSIDERED BY THE BOARD TO BE ROUTINE AND WILL BE ENACTED BY ONE RESOLUTION IN THE FORM OR FORMS LISTED BELOW. IF DISCUSSION IS DESIRED, THAT ITEM WILL BE REMOVED FROM THE CONSENT AGENDA AND WILL BE CONSIDERED SEPARATELY. R-071001-2 HCN MOTION TO ADOPT CONSENT RESO URC 1. Confirmation of committee appointments to the Roanoke Valley Regional Cable Television Committee and the Roanoke County Cable Television Committee. A-071001- 2.a J. REQUESTS FOR WORK SESSIONS 3 N(~NF K. REQUESTS FOR PUBLIC HEARINGS NONE L. CITIZENS' COMMENTS AND COMMUNICATIONS NONE M. REPORTS BLJ MOTION TO RECEIVE AND FILE AFTER DISCUSSION OF ITEMS -URC 1. General Fund Unappropriated Balance 2. Capital Fund Unappropriated Balance 3. Board Contingency Fund 4. Future School Capital Reserve 5. Status Report from the Clean Valley Council N. REPORTS AND INQUIRIES OF BOARD MEMBERS Supervisor McNamara announced that the Back Creek Civic League met, and that Battalion Chief Simon attended and explained the fee for service. He encouraged other civic leagues to contact the County for speakers to explain fee for service. O. WORK SESSIONS 1. Joint Work Session with the Virginia Department of Transportation (VDOT) to discuss Colonial Avenue road improvements. (Arnold Covey, Community Development Director) HELD FROM 4:10 TO 4:50 P.M. JEFF ECHOES VDOT DESCRIBED ROAD IMPROVEMENTS PLANNED FOR COLONIAL AVENUE AND ADVISED THERE WERE TWO 4 ALTERNATIVES ONE WHICH INCLUDED SIDEWALKS AND BIKEWAYS. 2. Joint Work Session with the Roanoke Valley-Allegheny Regional Commission Metropolitan Planning Organization and VDOT to discuss current plans for Interstate 73. (Arnold Covey, Community Development Director) HELD FROM 4:50 TO 5:10 PM PRESENTED BY ARNOLD COVEY JEFF ECHOES VDOT. UPDATE PRESENTED ON STEPS THAT WILL BE TAKEN BY COMMONWEALTH TRANSPORTATION BOARD AND VDOT. 3. Work Session on Special Use Permit and proposed golf course development on Pitzer Road. (Janet Scheid, Senior Planner) HELD FROM 3:40 P.M. TO 4:10 P.M. PRESENTED BY JANET SCHEID AND PETITIONER NATHANIEL HAILE. TWO ALTERNATIVES PRESENTED FOR GOLF COURSE AND RESIDENTIAL SUBDIVISION AND DISCUSSION OF POTENTIAL IMPACT OF I-73 TO THE PROJECT. BOARD CONSENSUS THAT REQUEST BE REFERRED BACK TO THE PLANNING COMMISSION TO REVIEW PLANS FOR RESIDENTIAL SUBDIVISION TO BE INTERSPERSED THROUGHOUT GOLF COURSE. 4. Work Session on potential changes to the Business, Professional and Occupational License (BPOL) Tax. (Brent Robertson, Budget Director) HELD FROM 7:05 P.M. TO 7:50 P.M. PRESENTED BY ECH BRENT ROBERTSON NANCY HORN JPM REQUESTED THAT STAFF LOOK AT THE DISPARITY BETWEEN GROSS RECEIPTS OF $99,999 AND $100,000. JPM, HOM AND JBC SUPPORTED A REVIEW OF THE CURRENT BPOL TAX RATES. 5. Work Session on citizen request to establish a separate personal property tax classification for motor homes used for recreational purposes. (Paul Mahoney, County Attorney) HELD FROM 7:50 P.M. TO 7:55 P.M. 5 PRESENTED BY PAUL MAHONEY. NO SUPPORT FOR MAKING ANY CHANGES TO THE PERSONAL PROPERTY CLASSIFICATION 6. Work Session on County Investment Policy. (Elmer Hodge, County Administrator) HELD FROM 5:10 P.M. TO 5:50 P.M. PRESENTED BY ECH BRENT ROBERTSON FRED ANDERSON CONSENSUS TO BRING BACK INVESTMENT POLICY AMENDED BY CAPPING COMMERCIAL PAPER INVESTMENTS TO $1 MILLION. JPM ASKED THAT STAFF PROVIDE ANSWERS TO THE FOLLOWING: (1) THE AVERAGE INVESTED BALANCES OF ALL COUNTY FUNDS. (21 THE INTEREST EARNED BY DIFFERENT CATEGORIES. 7. Work Session on establishment of an Environmental Management System. (Anne Marie Green, General Services Director) HELD FROM 7:55 TO 8:10 P.M. PRESENTED BY AMG BOARD CONSENSUS TO BRING BACK DRAFT ENVIRONMENTAL POLICY FOR APPROVAL. P. CLOSED MEETING pursuant to Code of Virginia Section 2.1-344 A (7) consultation with legal counsel, litigation, Keeling Tire Dump, and Section 2.1-344 A (5) discussion concerning a prospective business or industry where no previous announcement has been made. HOM MOTION TO GO INTO EXECUTIVE SESSION AT 3:30 P.M. URC CLOSED MEETING HELD FROM 5:50 P.M. TO 7:05 P.M. Q. CERTIFICATION RESOLUTION R-071001-3 HOM MOTION TO RETURN TO OPEN SESSION AT 7:05 P.M. AND ADOPT CERTIFICATION RESO -URC 6 HCN ASKED ABOUT RESIDENT WHOSE MORTGAGE COMPANIES PAID REAL ESTATE TAXES IN ADVANCE AND COUNTY WOULD NOT REIMBURSE 2ND HALF OF REAL ESTATE TAXES. ECH ADVISED HE WOULD RESOLVE THE PROBLEM. R. ADJOURNMENT TO THURSDAY, JULY 12. 2001 AT 12 NOON FOR A REGIONAL LEADERSHIP SUMMIT MEETING TO BE HELD ON THE VIRGINIA DARE IN BEDFORD COUNTY HOM ADJOURNED AT 8:11 P.M. a AN ,~. F ~ p a rasa C~.a~t~#g .of ~~~tx~.~~e ~a~~~ ROANOKE COUNTY BOARD OF SUPERVISORS AGENDA JULY 10, 2001 Welcome to the Roanoke County Board of Supervisors meeting. Regular meetings are held on the second Tuesday and the fourth Tuesday at 3:00 p.m. Public hearings are held at 7:00 p.m. on the fourth Tuesday of each month. Deviations from this schedule will be announced. The meetings are broadcast live on RVTV, Channel 3, will be rebroadcast on Thursday at 7 p.m. and Saturday at 4 p.m., and are now closed captioned. Individuals who require assistance or special arrangements to participate in or attend Board of Supervisors meetings should contact the Clerk to the Board at (540) 772-2005 at least 48 hours in advance so reasonable accommodations may be made. A. OPENING CEREMONIES (3:00 P.M.) 1. Roll Call 2. Invocation: The Reverend Byron Greene Vinton Baptist Church 3. Pledge of Allegiance to the United States Flag B. REQUESTS TO POSTPONE, ADD TO, OR CHANGE THE ORDER OF AGENDA ITEMS C. PROCLAMATIONS, RESOLUTIONS, RECOGNITIONS, AND AWARDS D. BRIEFINGS E. NEW BUSINESS F. FIRST READING OF ORDINANCES 1 ® Recycled Paper 1. First reading of ordinance authorizing the vacation of a portion of an existing 20 foot water and sanitary sewer easement across Tract 1A, property of Strauss Construction Corporation in the Cave Spring Magisterial District. (Arnold Covey, Community Development Director) 2. First reading of ordinance authorizing the vacation of sanitary sewer easement, two drainage easements, stormwater management access easement, and pump station and access easement in Buckland Mills Subdivision, (Plat Book 21, page 169; Plat Book 24, page 19), Hollins Magisterial District. (Arnold Covey, Community Development Director) G. SECOND READING OF ORDINANCES H. APPOINTMENTS 1. Clean Valley Council 2. League of Older Americans Advisory Council 3. Roanoke Valley Greenway Commission 4. Social Services Advisory Board I. CONSENT AGENDA ALL MATTERS LISTED UNDER THE CONSENT AGENDA ARE CONSIDERED BY THE BOARD TO BE ROUTINE AND WILL BE ENACTED BY ONE RESOLUTION IN THE FORM OR FORMS LISTED BELOW. IF DISCUSSION IS DESIRED, THAT ITEM WILL BE REMOVED FROM THE CONSENT AGENDA AND WILL BE CONSIDERED SEPARATELY. 1. Confirmation of committee appointments to the Roanoke Valley Regional Cable Television Committee and the Roanoke County Cable Television Committee. J. REQUESTS FOR WORK SESSIONS K. REQUESTS FOR PUBLIC HEARINGS 2 L. M. N. O. CITIZENS' COMMENTS AND COMMUNICATIONS REPORTS 1. General Fund Unappropriated Balance 2. Capital Fund Unappropriated Balance 3. Board Contingency Fund 4. Future School Capital Reserve 5. Status Report from the Clean Valley Council REPORTS AND INQUIRIES OF BOARD MEMBERS WORK SESSIONS 1. Joint Work Session with the Virginia Department of Transportation (VDOT) to discuss Colonial Avenue road improvements. (Arnold Covey, Community Development Director) 2. Joint Work Session with the Roanoke Valley-Alleghany Regional Commission Metropolitan Planning Organization and VDOT to discuss current plans for Interstate 73. (Arnold Covey, Community Development Director) 3. Work Session on Special Use Permit and proposed golf course development on Pitzer Road. (Janet Scheid, Senior Planner) 4. Work Session on potential changes to the Business, Professional and Occupational License (BPOL) Tax. (Brent Robertson, Budget Director) 5. Work Session on citizen request to establish a separate personal property tax classification for motor homes used for recreational purposes. (Paul Mahoney, County Attorney) 6. Work Session on County Investment Policy. (Elmer Hodge, County Administrator) 3 7. Work Session on establishment of an Environmental Management System. (Anne Marie Green, General Services Director) P. CLOSED MEETING pursuant to Code of Virginia Section 2.1-344 A (7) consultation with legal counsel, litigation, Keeling Tire Dump, and Section 2.1-344 A (5) discussion concerning a prospective business or industry where no previous announcement has been made. Q. CERTIFICATION RESOLUTION R. ADJOURNMENT TO THURSDAY. JULY 12. 2001 AT 12 NOON FOR A REGIONAL LEADERSHIP SUMMIT MEETING TO BE HELD ON THE VIRGINIA DARE IN BEDFORD COUNTY 4 __ AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, JULY 10, 2001 RESOLUTION 071001-1 OF ROANOKE COUNTY'S SUPPORT FOR THE PRESERVATION OF READ MOUNTAIN AND THE EFFORTS OF THE READ MOUNTAIN ALLIANCE WHEREAS, a group of property owners and interested citizens have initiated efforts to enhance and preserve Read Mountain; and, WHEREAS, the mountains and ridge lines in Roanoke County are a unique and vital resource of scenic, natural and economic value; and, WHEREAS, goals, objectives and recommendations of the Roanoke County b- ~ti~;y Community Plan include preserving the natural resources of the County including ridge line protection measures; and, WHEREAS, the Roanoke County Community Plan also recommends allowing the transfer of densities from higher elevations to lower elevations to allow full development rights; and, WHEREAS, the Roanoke County staff shall assist the Read Mountain Alliance with technical expertise, legislative assistance and grant applications; and, WHEREAS, the acquisition of conservation easements and/or real property on Read Mountain through non-County funds would be the cornerstone for the preservation of Read Mountain as a natural asset for all citizens of the Roanoke Valley to enjoy at no expense to Roanoke County taxpayers; NOW, THEREFORE, BE IT RESOLVED that the Board of Supervisors of Roanoke County, Virginia, supports the following. 1. That Roanoke County has an interest in the preservation of Read 1 Mountain. 2. That Roanoke County shall work in concert with property owners and citizens to achieve these goals. 3. That the efforts to preserve Read Mountain should include the acquisition of conservation easements or real property where appropriate. 4. That Roanoke County supports the efforts of the Read Mountain Alliance to preserve the mountaintop areas of Read Mountain. On motion of Supervisor Johnson to adopt the resolution, and carried by the following recorded vote: AYES: Supervisors Johnson, McNamara, Church, Nickens, Minnix NAYS: None A COPY TESTE: Mary H. Allen, CMC Clerk to the Board of Supervisors cc: File Arnold Covey, Director, Community Development Janet Scheid, Senior Planner Ron Crawford Liz Belcher, Greenway Coordinator 2 -/ AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, JULY 10, 2001 RESOLUTION OF ROANOKE COUNTY'S SUPPORT FOR THE PRESERVATION OF READ MOUNTAIN AND THE EFFORTS OF THE READ MOUNTAIN ALLIANCE. WHEREAS, a group of property owners and interested citizens have initiated efforts to enhance and preserve Read Mountain; and, WHEREAS, the mountains and ridge lines in Roanoke County are a unique and vital resource of scenic, natural and economic value; and, WHEREAS, goals, objectives and recommendations of the Roanoke County Community Plan include preserving the natural resources of the County including ridge line protection measures; and, WHEREAS, the Roanoke County Community Plan also recommends allowing the transfer of densities from higher elevations to lower elevations to allow full development rights; and, WHEREAS, the Roanoke County staff shall assist the Read Mountain Alliance with technical expertise, legislative assistance and grant applications; and, WHEREAS, the acquisition of conservation easements and/or real property on Read Mountain through non-County funds would be the cornerstone for the preservation of Read Mountain as a natural asset for all citizens of the Roanoke Valley to enjoy at no expense to Roanoke County taxpayers; NOW, THEREFORE, BE IT RESOLVED that the Board of Supervisors of Roanoke County, Virginia, supports the following. That Roanoke County has an interest in the preservation of Read Mountain. 2. That Roanoke County shall work in concert with property owners and citizens to achieve these goals. That the efforts to preserve Read Mountain should include the acquisition of conservation easements or real property where appropriate. 4. That Roanoke County supports the efforts of the Read Mountain Alliance to preserve the mountaintop areas of Read Mountain. i~ KEAD MOON ~ .\IN NATURAL AREA OBJECTIVE: "I'o preserve that portion of Read Mountain above the 1800 ft. contour as open space., in its natural undeveloped condition. BACKGROUND: This process was initiated by Ron Crawford, an adjacent landowner, who approached Liz Belcher, the Roanoke Valley Greenway Coordinator with his concern that the mountain top be protected from development. Liz and I explored the area with Ron. The exceptional qualities were immediately apparent. Liz suggested several possible lines of action, particularly the potential to create a County Park, or a Preserve. She suggested that she discuss this with Roanoke County officials and that Ron contact the Virginia Lands Trust, and that Ron, George Kegley (another adjacent supportive landowner) and I evaluate the possible a~:~ess routes to the area. BRIEF ASSESSMENT: The suggested 1800 ft contour boundary is arbitrary, but serves as a starting point, and does set a somewhat general marker between the upper steep and rugged portion of the mountain from the more gentle lower (developab-e) slopes. The area under consideration is exceptional in as much as it presents an unbroken pristine forest canopy (except for the former site of the beacon tower) -all the mor° notable because of the aggressive development of housing developments on the lower reaches of the mountain.Rock formations near the summit are picturesque, and afford extraordinary views to the West. A potential route to the future Tinker Creek C'rreenway has been identi `: 'd We are further encouraged to pursue this: ~.dea because of the small nu,nber of key landowners controlling large tracts of land. It is apparent that the ONLY reason the mountaintop is still intact is that nobody has, as yet, been able to figure out how to develop the land in an economically feasible manner. I have talked to one significant landowner, and Ron has talked to another, and both individuals are interested in the proposal. PUBLIC USE: Because of the difficulty of access, the primary use of this land would be for pedestrian and bicycle recreation, ridge line and open space preservation, the greenway connection (together with vegetative buffer between the cow pasture and the tributary to Tinker Creek) and possibly limited camping, possibly short loop trails appropriate for educational activities. Some potential is here too for limited areas being made handicapped accessible. ACCESS: Perhaps 20% of the area under consideration is in Botetourt County, on the northeastern-side. Obviously the County should be approached early o.. in the process. There would appear to be several quite feasible access routes to the m~untainfop from this side. Access from Tinker Creek would be from Roanoke City. The route up as far as the water tower would be on a reasonably easy grade,would be VERY picturesque,with the golf courses on each side, a large hay field, and backward glimpses of the city, The short section on up to the main route, although quite challenging ,would be through a nice hardwood cove with large timber.This of course would be dependant, as elsewhere, on successful landowner negotiations . Ron, George and I have explored the main area and have identified two additional potential access routes: along Read Mt. Rd., and from Old Mountain Rd.- ttie exact nature of these routes would depend on land availability, funds, available parking etc. The details of this aspect of the proposal are no doubt beyond the scope of this initial meeting. See attached map. Submitted by Bill Gordge Planning and Projects Pathfinders for Greenways July 17, 2000 READ MOUNTAIN- - -A BRIEF HISTORY The Read Mountain of today, a 2,000-plus-foot elevation at the northeastern edge of Roanoke County, was known first as Mills Mountain on early maps of the 19th century. Mills Mountain was recognized by John Wood's well-known 1821 map of Botetourt County. Mills Mountain drew its name from William Mills, an early settler who located on the western side of the mountain between Glade Creek and Buffalo (an early name for Tinker) Creek. Col. William Fleming, one of the most prominent pioneers in the Roanoke Valley, lived along Buffalo or Tinker Creek and owned a 1,000-acre tract extending up the southern slopes of Mills Mountain in the late 1700s. Fleming, a surgeon, regimental commander at the Battle of Point Pleasant in 1774, justice fir Botetourt County and state senator, was a senior member of the Virginia Council. In this capacity, he was acting governor of Uirginia for a brief period in June 1781, between the resignation of Thomas Jefferson and the election of Thomas Nelson. Fleming was the first .doctor to serve in the Roanoke Valley. When Gen. Andrew Lewis became ill and died in Bedford County on his way home from Richmond in 1781, his friend, Fleming, was at his side. Fleming died in 1795. When the family of Mrs. Betsy-Read ,moved from Henrico County to the newly formed Roanoke County in the 1840s, they lived along Tinker Creek and owned some of the Fleming land, extending to Mills Mountain. After they had lived in the community for some time, the Read family name became widely accepted as the name for the mountain. The Read family lived for more than a century in the historic home, Monterey, constructed about a mile and a half south of Read Mountain about 1845. The gap in Botetourt County at the northern end of the long mountain has been known as Creely's Gap for two and a half centuries. The gap, traversed by Alt. U.S. 220 running from Interstate 81 to U.S. 460 today, draws its name from Daniel Creely, who lived between Glade and Tinker Creeks in 1744. Some people in Roanoke County have referred to Read mountain as Dead Man Mountain because of the resemblance of its profile to a recumbent corpse. That name has also been applied to Tinker Mountain, a similarly-shaped mountain located a short distance to the north. Tinker Mountain also has been known as Wagon Body Mountain, for its profile, SOURCES: Kegley"s Virginia Frontier by F. B. Kegley Places Near the Mountains by Helen Prillaman A History of Roanoke County by Deedie Kagey George Kegley August 2000 f{' 11` f`, 1 e AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOI~GE COUNTY, VIRGINIA, HELD AT THE ROANOICE COUNTY ADMINISTRATION CENTER ON TUESDAY, NOVEMBER 14, 2000 RESOLUTION 111400-3.s RECOGNIZING PRESERVATION EFFORTS ON READ MOUNTAIN AND APPROVAL OF APPLICATION FOR FUNDING FOR CONSERVATION EASEMENTS AND LAND ACQUISiT10N WHEREAS, a group of property owners and interested citizens have initiated efforts to enhance and preserve Read Mountain; and WHEREAS, the mountains and ridgelines in Roanoke County are unique and vital resources of both scenic and natural value; and WHEREAS, goals of the Roanoke County Community Plan include the preservation and management of the natural, historic and scenic resources of Roanoke County; and WHEREAS, objectives of the Roanoke County Community Plan include the requirement that land management policies preserve the natural scenic and historic environment while accommodating future growth and development, protect the mountainsides and ridgetops, and encourage land use patterns that conserve and protect open space thereby providing wildlife habitat and recreational opportunity; and WHEREAS, the views and preservation of Read Mountain have been identified as important to the Hollins and Bonsack Community Planning Areas; and WHEREAS, the acquisition of conservation easements and/or real property on Read Mountain would be the cornerstone for the preservation of Read Mountain as an urban forest for all citizens of the Roanoke Valley to enjoy; NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia: 1 1. That Roanoke County has an interest in the preservation of Read Mountain. 2. That Roanoke County shall work with property owners and citizens to achieve these goals. 3. That efforts to preserve Read Mountain should include the acquisition of conservation easements or real property. 4. That Roanoke County should attempt to secure funding from state or federal resources in these preservation efforts. 5. That the Board of Supervisors approves the application to the Virginia Land Conservation Foundation's .Land Conservation Fund Grant Program for funding towards the preservation of Read Mountain. On motion of Supervisor Nickens to adopt the resolution, and carried by the following recorded vote: AYES: Supervisors Johnson, Minnix, Church, Nickens, McNamara NAYS: None A COPY TESTE: Mary H. Allen, CMC Clerk to the Board of Supervisors cc: Fife Arnold Covey, Director, Community Development Janet Scheid, Senior Planner 2 1 ACTION NO. ITEM NO. AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: November 14, 2000 AGENDA ITEM: Protection of Read Mountain - Virginia Land Conservation Foundation Grant Application COUNTY ADMINISTRATOR'S COMMENTS: BACKGROUND: Read Mountain is a familiar landmark to citizens of Roanoke County as well as Roanoke City and Botetourt County. Due to its location between I-81, I-581, US-220A, US-460 and its proximity to the Blue Ridge Parkway and the Appalachian Trail it is also viewed by thousands of commuters, travelers and hikers. At 2350 feet above the valley floor, Read Mountain is 2.8 miles long and approximately 1.25 miles wide at its base. The steep slopes, poor soils and low monetary value of the Read Mountain forest have discouraged development of the mountaintop. Although the rising tide of urban development has swept along the valley at an accelerating pace, this mountain island has remained essentially untouched. This status quo will not remain indefinitely. Loss of Read Mountain to development is a real possibility. Currently portions of the mountain are zoned AG-3 Agricultural while other portions are zoned R-1 and R-2, Single Family Residential. Protection of this landmark mountain presents a unique opportunity to preserve critical scenic viewsheds and ridgelines, retain woodland forests and provide hiking trails for residents and visitors alike. The Roanoke County Community Plan recommends the preservation and protection of the mountainsides and ridgetops in Roanoke County and the future land use plan places Read Mountain in a Conservation designation. In response to this need, a dedicated group of County residents have initiated a planning effort to protect Read Mountain. This 2 citizen driven initiative has included historical research, mapping, landowner contacts, trail construction and lobbying. Their effort is fueled by the underlying principle that the preservation of Read Mountain is a critical quality of life issue in the Roanoke Valley with both local and regional importance. As with many of the mountains that are in the foreground of the Roanoke Valley, Read Mountain is totally in private ownership. The most important areas of the mountainsides and ridge for protection are privately owned by three landowners. The Crumpacker family owns approximately 180 acres in. this critical area, the Durham family owns approximately 90 acres and the Bradshaw family owns approximately 290 acres. Both the Crumpackers and the Durhams have been contacted and expressed willingness to sell. The Bradshaw family also appears interested in protecting the mountain. Staff has developed, with the assistance of these interested citizens, several alternatives for protectii~ig this critical landmark mountain. All of the scenarios involve a combination of fee simple ownership and open space/greenway easements. Staff estimates that these three parcels of land, totaling 560 acres, could be purchased for approximately $460,000. This estimate is based on assessed values and on discussions with landowners. Bargain sales and purchase- of conservation easements could reduce this total price. Ultimately, there are additional important parcels of land on the mountain that need to be protected and parcels or easements that need to be acquired to provide public access. This initial plan only includes the three most critical parcels at the highest• elevations. The Virginia Land Conservation Fund provides matching grants to localities for the purchase of fee simple title to and conservation easement interests in real property for the purpose of land conservation. Grant awards can be made for a maximum of 50o of total project costs. Donated conservation easements or below appraised value sales of property can be counted towards the match. STAFF RECOMMENDATION: Staff recommends that the Roanoke County Board of Supervisors approve the resolution of support for a grant application to the Virginia Land Conservation Foundation in the amount of $200,000 for the protection of Read Mountain. If matching grant funds are required, staff will request these funds from the Board of Supervisors at a later date. Respectfully Submitted, Approved, PROPOSAL FOR PRESERVATION SUMMARY INTRODUCTION Read Mountain is a prominent landmark in the Roanoke Valley. The lower slopes of the mountain and the surrounding valley floor are becoming r~nidly urbanized. To date, the difficult higher elevations of the mountain have proved resistant to commercial encroachment. They remain in a relatively pristine state - a woodland island untouched by the fast-paced development all about it. It is this upper section of the mountain, essentially above the 1800-ft. contour line, comprising about 400 acres of forestland, which has been identified as a high priority for preservation efforts. The following issues are addressed: • THE PRESERVATION OF THE NATURAL BEAUTY OF THE ROANOKE VALLEY • THE ECONOMIC AND ENVIRONMENTAL CONSEQUENCES OF DISAPPEARING FORP;STLANDS • THE RECREATIONAL POTENTIAL OF READ MOUNTAIN PRESERVATION OF THE NATURAL BEAUTY OF THE ROANOKE VALLEY The Roanoke Valley is noted for its beautiful mountain scenery. Few P,°ople realize that most of the mountains in the immediate viewshed of the Valley are either partially or completely in private ownership, and thus subiect to developm ;nt. Details from the Fifth Planning District's Open Space Study is supplied in the a.im n ~~~.. presentation. A map of the area is found on the following page. From this material it can be concluded that: .~ -- Of the twenty two mountain tops or rides that feature prominently in our immediate viewshed, only MiII Mt. and Tinker Ride are in the public domain, the remaining twenty mountain tops or rides are either partially or totally in private ownership and thus sul?ect to development! THE SPECItiL VALUE OF READ MOUNTAIN: • The unbroken peaks and ridges of this beautiful mountain dominate the skyline from many positions in the Roanoke Valley, including downtown Roanoke. An hisioric painting of the Hotel Roanoke and Read Mountain hangs in the main dining room of the Hotel. • The mountain is a significant feature in the viewshed of the Blue Ridge Parkw~:~ and the Appalachian Trail, and it presents an impressive backdrop to many of the housing developments, both in Roanoke and Botetourt Counties. ~° • It is situated in the "box" between I-81, I-581, US-220A, and US~I, and is viewed b thousands of commuters d.ail ~ ~T-~-~ ~Th\llowi age isplay ograph~of~the mo~ritain fro~i Various~aspects`~nd they 'slio speak. r t ~~m yes. J This mountain is special, it is part of the daily lives of the citizens a;~r. this valley, and as such it merits protection for all time. DISAPPEARING FORESTLANDS AND THE CONSEQUENCES General considerations One State Forestry study estimates that 4.3 million acres of forestland will be absorbed by commercial and residential use over the next twenty years - 17% of Virginia's land base. An on-going State Forestry study will not be complete for another year, but unofficially it is estimated that between 20,000 and 35,000 acres of forestland are lost annually to development. Associated with total loss of acreage is ~;r swing fragmentation of tree cover due to an increased number of landowners and the press of an expanding population.37% of Vir inia's rural forestland is now estimated to be in tracts less than 40 acres. These figures reflect a national trend, and there is widespread concern about both tk~e global and regional effects what this tree canopy loss will have on the environment and ourselves. In light of the general trend towards forestland loss and fragmentation,, it is timely to consider the opportunity to preserve the 400 acres of intact mature forest on the upper slopes of Read Niountain. Local considerations American Forests conducted an Urban Ecosystem Analysis of the Ro~.~ioke area, using satellite technology and CITYgreen software. Further details may be found in tl~e main presentation. The conclusions were as follows: • The average tree cover for the Roanoke area has fallen from 40% to 35% over the last 24 years. This loss of tree cover has been very expensive to the r~,~ien. To be environmentally sound, an area needs a minimum of 40% tree cover. • Using accepted national models the study demonstrated an increase of 17% in storm. water run-off over this period of time. This equates to a storm water mitigation cost of $419 million to the locality. Maintenance expenses are not included. • The study also estimates that the lost tree canopy would have removed 2.93 million pounds of pollutants from the air annually at a value of $8.2 m:_`,'ion per year. ECONOMIC SIGNIFICANCE OF THE READ MOUNTAIN UPLAND FOREST Commercial value. The hardwood coves of the lower slopes of the mountain are of high monetary value. 0 This area is outside the proposed preservation area. The thin shale soils above the 1800-ft. level support an 80-year-old 400-acre forest, which is stunted in growth and of low commercial value. Compounding the low commercial value of the forest is the fact that access is difficult. The construction of logging roads would be expensive, and they would have an unacceptably high impact on the highly erodable slopes f the mountain. Conclusion: The Read Mountain upland forest is unsuitable for timber harvest. Its preservation will not be detrimental to the timber Indust Environmental value: Water qualit<~. Today there is a growing sense of regional as well as local responsibility for protection of water quality. This is a maior concern in the Roanoke Valley. Read Mountain supplies and protects tributaries to Tinker and Glade Creeks, which are part of the middle basin system of the Roanoke River. All three streams are stocked with trout. This system is extraordinary in that it possesses the greatest diversity of fresh water fish on the Atlantic slope south of the St. Lawrence drainage, including three species found nowhere else in the world, and two rare species. Storm water runoff. The following page shows the watercouz~: es of the permanent and ephemeral streams of Read Mountain. The value of this preexisting 400-acre natural water retention system to the suburbs below should be obvious. The specific monetary value is under study and is not available at the time of this report. However, using the CITYgreen data, and making several mathematical assumptions, preservation of this forest represents a savin.s of 1'/4 million dollars in storm water mitigation costs. On-~oin~ maintenance would be extra. Air quality Again, the air cleansing value of a 400-acre forest can be calculated in dollars and cents. 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If`1D1~1 i I I I _ S , I _ S'f'~~.T F u awl ~ fZ~v 5 ~ t~ c,- ----- --+---~. __ zr zs ACTION # ITEM NUMBER ~"' AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: Ordinance Authorize the Vacation, Quit-Claim, and Release of a Portion of an Existing 20' Water and Sanitary Sewer Easement Across Tract 1A, Property of Strauss Construction Corporation, (Plat Book 17, Page 154; Tax Map No. 96.02-01-45.2) in the Cave Spring Magisterial District COUNTY ADMINISTRATOR'S COMMENTS: EXECUTIVE SUMMARY: This is the first reading of a proposed ordinance to vacate, quit-claim, and release a portion of an existing 20' water and sanitary sewer across Tract 1A, owned by Strauss Construction Corporation. SUMMARY OF INFORMATION: The petitioner, Strauss Construction Corporation, is the current owner of Tract 1A. The existing water and sewer easement was originally acquired from Norma Sigmon by deed of easement recorded in Deed Book 1395, page 1349. Strauss Construction Corporation dedicated by plat (Plat Book 16 page 157) an alternate easement prior to waterline construction. The water line was constructed in the alternate easement making this portion of the existing easement unnecessary. This easement is part of the development of the Gardens of Cotton Hill subdivision. STAFF RECOMMENDATION: County staff recommends that the Board of Supervisors adopt the proposed ordinance to vacate the portion of existing 20' water and sanitary sewer easement across Tract 1 A, as shown on the attached plat. 1 ~i I-- MITTED BY: A~rfolb' Covey, Director Department of Community D velopment ACTION Approved ()Motion by: Denied ( ) Received ( ) Referred ( ) To ( ) pc: County Attorney APPROVED BY: ~~~ -I Elmer C. odge County Administrator VOTE No Yes Abs Church Johnson McNamara Minnix Nickens 2 ~=- AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, JULY 10, 2001 ORDINANCE TO VACATE, QUIT-CLAIM AND RELEASE A PORTION OF A 20' WATER AND SEWER EASEMENT CONVEYED TO THE BOARD OF SUPERVISORS IN DEED BOOK 1395, PAGE 1349, ACROSS TRACT lA, PROPERTY OF STRAUSS CONSTRUCTION CORPORATION (PLAT BOOK 17, PAGE 154; TAX MAP #96.02-01-45.2) LOCATED IN THE CAVE SPRING MAGISTERIAL DISTRICT WHEREAS, by deed of easement dated January 12, 1993, and recorded in the Clerk's Office of the Circuit Court of Roanoke County, Virginia, in Deed Book 1395, page 1349, Norma Jean Sigmon, then owner of the subject parcel of land, conveyed to the Board of Supervisors of Roanoke County, Virginia, a 20' water and sewer easement as shown on plat of record in Plat Book 15, page 63; and, WHEREAS, the petitioner, Strauss Construction Corporation, is the current owner of the parcel of land over which the above-described easement is located, said property being located on Cotton Hill Road, described as the remaining portion of Tract 1 A, containing 13.842 acres, and being designated on the Roanoke County Land Records as Tax Map No. 96.02-01-45.2; and, WHEREAS, since petitioner has previously dedicated an alternative waterline easement (Plat Book 16, page 157) in which the water lines for development of the Gardens of Cotton Hill have been constructed, and the subject portion of the existing easement is no longer required, the petitioner has requested that the Board of Supervisors vacate, quit-claim and release the portion of the 20' water and sewer easement shown on Exhibit A attached hereto; and, WHEREAS, the new easement meets the requirements of the affected County departments, the relocation provides equivalent service, and the relocation has been accomplished without cost to the County. THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: F- 1. That pursuant to the provisions of Section 18.04 of the Roanoke County Charter, the acquisition and disposition of real estate can be authorized only by ordinance. A first reading of this ordinance was held on July 10, 2001; and a second reading was held on July 24, 2001; and, 2. That pursuant to the provisions of Section 16.01 of the Charter of Roanoke County, the subject real estate (portion ofwaterline easement) is hereby declared to be surplus and the nature of the interest in real estate renders it unavailable for other public uses; and, 3. That, subject to the following condition, a portion of a 20' water and sewer easement across property of Strauss Construction Corporation, referenced on the Roanoke County Land Records as Tax Map No. 96.02-01-45.2, and described as the remaining portion of Tract 1 A, containing 13.842 acres, on Cotton Hill Road in the Cave Spring Magisterial District of Roanoke County, shown shaded and designated as "Portion of Existing Water & Sewer Easement (Plat Book 15, Page 63) to be Vacated" on the plat dated Apri126, 2001, prepared by Lumsden Associates, P.C., Engineers-Surveyors-Planners, a copy of which is attached hereto as Exhibit A, be and hereby is vacated; and, 4. That, as a condition to the adoption of this ordinance, Strauss Construction Corporation shall be responsible for all costs and expenses associated herewith, including but not limited to, any costs associated with relocation of the lines, surveys, publication, and recordation of documents; and, 5. That the County Administrator, or any Assistant County Administrator, is hereby authorized to execute such documents and take such actions as may be necessary to accomplish this vacation, all of which shall be on form approved by the County Attorney. G:\ATTORNEV\VLH\AGENDA\RELEASE\Gardens.CottonHill.ord.wpd 2 r. -' E%HIBIT A Tyf-~9 DfCjj~y~of ~ ~ I OroinageNEasement ~°i ~'S S I I Tax ~I96.01--0>-~1 (p/ot Boak 16, Poge 157 of eO%F ~ Ao~~Lly,sy~~ , I I SlRAUS:S~YS7RUCl1~ CGYd°LiPAIKW '~ ~?2 I I o paticn of Tivcf >A I I P/ot BoaF 17, Poge 15f . ~-~ I I P/at BoaF 2Z Page >68 • I 11,~Bf1 Aces ~~ ti ~ ~b~y.: ~_ Noturai i ' I A Q~' j Watercarrse Exista~g 100'~\~` ,~d ,~ ~ : y~ I ,gopafochirni Power I Q ~~ ~f; --{-Company Easement--I-~ ~ I (Deed Book 14,$ I ~d L !~• ^`~ O I Poge 2B4J I \~`/.: ^~"~~~'~ I I I /~ ' ,~ Eristng 20~ I I Paticn of Eatiskiig pbta' rt Sera- fasanenf /~ : / H'at Book 1.~ Page 63 Kh er ~ ,sewer Easement (P/ot Book 15, Page 63) ~~...., ,~ -~-, T - ~- to be Vo~aated 257.66' I Existing ~/~ N 22'04' 23° W rower ~ ~~ ~~~ I I Existing ~D' I ~.~ ~. ,~ ~ ~' ~ ~ • ~~ ~~8 I IYatedaie Eosemen~ ~ ~ o (P/ot Boak 16, Poge J57J l / ~~ ~ ~~D'~ ~~ ' W 1 I I e~5~~1%~ ~ G~ rax ~9s oz-of-.~~ Property of THE CHURCH Of JESUS CHR/ST OF LATTER DAY SA/iV75 Deed Book 1142, Page 69.3 Deed Book 1655, Page 1980 ~~AyTx of yr ~o~ 41 Z ~ 10 l +~ VINCENT K. \~ o~ No. 14 8B ~l . _'~ I o~ e~ I I I! , ~ ~~ ~~ .~~~~ "I z €ii~~ ~ I ~J Area of £~astng 20' Ifbtm~ et Serve I /~ ~ + ~~~ ~ i p ~I~; (qot Bonk 1,~ Pagr 163 to be {~brotc+d I I / ~ /~~ I /' I NOTP,s I 1. THIS PLAT /S BASED Gib A CURRENT f1ELD SURVEY. I I 2. TN/S PLAT WAS PREPARED {N7NOVJT THE BEN£f1T OF A I I CURRENT TITLE REPORT AND THERE MAY EX/ST EASEMENTS OR ENCUMBRANCES 7F/AT AFFECT THE PROPERTY NOT SHOWN I HEREUN. ~. PLAT SHOWING Portion of Existing 20' Water & Sewer Easement (Plat Book 15, Page 63) to be Vacated Situated across the Property of STRAUSS CONSTRUCTION CORPORATION (Deed Book 1445, Page 1985 and Plat Book 17, Page 154) SITUATED ALONG COTTON HILL ROAD VIRGINIA SECONDARY ROUTE #688 CAVE SPRING MAGISTERIAL DISTRICT ROANOKE COUNTY, VIRGINIA DATE: April 26, 2°°, LUMSDEN ASSOCIATES, F scALe: ENGINEERS-SURVEYORS-PLANNEh:~ 1 - 80 ROANOKE, VIRGINIA COMM. NC.: 01-076 4664 BRAMBLETON AVENUE PHONE: (540) 774-4411 CADD FILE: P.O. BOX 20669 FAX: (540) 772-9445 f:\01\01-076\01076epOt.dwp ROANOKE, VIRGINIA 24018 E-MAIL: MAIL@LUMSDENPC.COM ACTION # ITEM # ~" °~ AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: ORDINANCE TO AUTHORIZE VACATION OF A 20' SANITARY SEWER EASEMENT ON LOTS 8, 9 & 10, A PORTION OF A 20' DRAINAGE EASEMENT ON LOT 12 (NOW LOT 12-A), A PORTION OF A 15' DRAINAGE EASEMENT ON LOT 12 (NOW LOT 12-A), A 20' STORMWATER MANAGEMENT ACCESS EASEMENT ON LOTS 11 AND 12 (NOW LOTS 11-A AND 12-A), AND A PUMP STATION AND ACCES S EASEMENT ON LOT 11 (NOW LOT 11-A AND NEW PUBLIC UTILITY LOT) ON THE PLAT OF BUCKLAND MILLS SUBDIVISION RECORDED IN PLAT BOOK 21, PAGE 169, AND BEING FURTHER SHOWN AS EXISTING EASEMENTS ON RESUBDIVISION PLAT OF LOTS 11 & 12 CREATING NEW LOT 11-A, NEW LOT 12-A, AND NEW PUBLIC UTILITY LOT, RECORDED IN PLAT BOOK 24, PAGE 19, LOCATED IN THE HOLLINS MAGISTERIAL DISTRICT COUNTY ADMINISTRATOR'S,~IC_O.-M/MENTS: EXECUTIVE SUMMARY: This is the first reading of a proposed ordinance to vacate a series of easements in Buckland Mills Subdivision to complete the development in compliance with Roanoke County regulations. BACKGROUND: The existing 20' sanitary sewer easement on Lots 9, 10, and a portion of Lot 8, 20' drainage easement on Lot 12, 15' drainage easement on Lot 12, 20' stormwater management easement on Lots 11 and 12, and pump station and access easement on Lot 11, were created, dedicated and shown on the Subdivision Plat for Buckland Mills recorded in Plat Book 21, page 169. The developer has recorded a Resubdivision Plat for Lots 11 & 12, in Plat Book 24, page 19, creating New Lot 11-A, New Lot 12-A, and New Public Utility Lot. ~--.. ~v , SUMMARY OF INFORMATION The Petitioner, Signature Builders, Inc., has requested that the Board of Supervisors vacate all or portions of, as applicable, the above-referenced easements. The 20' sanitary sewer easement on Lots 9 and 10, and a portion of Lot 8, was not used for sanitary sewer facilities and is not required. (Exhibit A.) A 13.45' x 20' portion of the 20' drainage easement and a 13.45' x 15' portion of the 15' drainage easement on Lot 12 has been re-created as a portion of a `New 13.45' Stormwater Management Easement' on New Lot 12-A on the Resubdivision Plat in Plat Book 24, page 19. (Exhibit B.) The existing 20' stormwater management easement to be vacated is located along the common boundary of Lots 11-A and 12-A. (Exhibit C.) In exchange, Petitioner proposes granting to the Buckland Mills Homeowners' Association, which will be responsible for the continuing maintenance of the stormwater management easement, an alternative access easement from Virginia Secondary Route 797 (Barrens Road) over the existing 30' Roadway known as the private portion of Barrens Road and over the "New 15' Access Easement" created on the Resubdivision Plat recorded in Plat Book 24, page 19. The existing 20' water and sanitary sewer easement along the Lot 11-A and Lot 12-A boundary, which coincides with the access easement to be vacated, is to remain in effect. A new `Public Utility Lot', consisting of 0.0677 acre, has been created on the Resubdivision Plat in Plat Book 24, page 19. This lot, together with an access easement to and from Virginia Secondary Route 797 (Barrens Road), has been conveyed to the Board of Supervisors by separate deed. The `Pump Station and Access Easement' on former Lot 11, (shown on Exhibit D), is not required and did not conform to County regulations. Staff recommends the proposed vacations for the reasons stated herein. The alternative easement locations have been reviewed and approved by the affected County departments, the revisions will not adversely affect any public services, and these vacations will not involve any cost to the County. STAFF RECOMMENDATION County staff recommends that the Board of Supervisors adopt the proposed ordinance, pursuant to Section 15.2-2272 of the Code of Virginia (1950, as amended) to vacate the existing easements as shown on Exhibits A, B, C & D attached to the proposed ordinance. SUBMITTED BY: a Arnold Covey, Directo Department of Community Development APPROVED BY: ~x /,f ~'~~iC Elmer C. Hodge County Administrator F~ ---------------------------------------------------- Action Approved ( ) Denied ( ) Received ( ) Referred to Motion by Church Johnson McNamara Minnix Nickens ------------------- Vote No Yes Abs Fa AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, JULY 10, 2001 ORDINANCE TO VACATE A 20' SANITARY SEWER EASEMENT ON LOTS 8, 9 & 10, A PORTION OF A 20' DRAINAGE EASEMENT ON LOT 12 (NOW LOT 12-A), A PORTION OF A 15' DRAINAGE EASEMENT ON LOT 12 (NOW LOT 12-A), A 20' STORMWATER MANAGEMENT ACCESS EASEMENT ON LOTS 11 AND 12 (NOW LOTS 11-A AND 12-A), AND A PUMP STATION AND ACCESS EASEMENT ON LOT 11 (NOW LOT 11-A AND NEW PUBLIC UTILITY LOT) ON THE PLAT OF BUCKLAND MILLS SUBDNISION RECORDED IN PLAT BOOK 21, PAGE 169, AND BEING FURTHER SHOWN AS EXISTING EASEMENTS ON RESUBDIVISION PLAT OF LOTS 11 & 12 CREATING NEW LOT 11-A, NEW LOT 12-A, AND NEW PUBLIC UTILITY LOT, RECORDED IN PLAT BOOK 24, PAGE 19, LOCATED IN THE HOLLINS MAGISTERIAL DISTRICT WHEREAS, by plat entitled `SUBDNISION PLAT SHOWING PROPERTY OF SIGNATURE BUILDERS, INC., CONTAINING 6.333 ACRES TO BE KNOWN AS BUCKLAND MILLS CREATING HEREON LOTS 1 THRU 12 AND DEDICATING 0.503 ACRES FOR NEW RIGHT OF WAY SITUATED AT THE TERMINUS of BUCKLAND MILL ROAD', dated November 12, 1998, and of record in the Clerk's Office of the Circuit Court of Roanoke County, Virginia, in Plat Book 21, page 169, the developer, Signature Builders, Inc., dedicated and created a "NEW 20' S.S.E." [sanitary sewer easement] on Lots 9 and 10, and a portion of Lot 8, a "NEW 20' D.E." [drainage easement] on Lot 12, A"NEW 15' D.E." [drainage easement] on Lot 12, a "NEW 20' WATER, SANITARY SEWER, & STORMWATER MANAGEMENT ACCESS EASEMENT" on Lots 11 and 12, and a "NEW PUMP STATION & ACCESS EASEMENT" on Lot 11; and, WHEREAS, in order to complete the development in accordance with Roanoke County requirements, as well as to realign certain lot lines and revise certain easements, Signature Builders, Inc., has recorded `RESUBDIVISION PLAT FOR SIGNATURE BUILDERS. INC. SHOWING THE 1 ~~ RESUBDIVISION of LOTS 11 & 12, BUCKLAND MILLS, P.B. 21, PG. 169 AND CREATING HEREON NEW LOT 11-A (0.7641 AC.) AND NEW LOT 12-A (0.2738 AC.) AND NEW PUBLIC UTILITY LOT (0.0677 AC.)' in Plat Book 24, page 19, in the aforesaid Clerk's Office; and, WHEREAS, the Petitioner-Developer, Signature Builders, Inc., has requested that, pursuant to §15.2-2272.2 of the Code of Virginia (1950, as amended), the 20' sanitary sewer easement, a portion of the 20' drainage easement, a portion of the 15' drainage easement, the 20' stormwater management access easement, and the Pump Station & access easement be vacated; and, WHEREAS, the 20' sanitary sewer easement on Lots 9 and 10, and a portion of Lot 8, has not been used for the installation of sanitary sewer lines or related facilities, and will not be required for such purpose in the future; and, WHEREAS, the 13.45' by 20' portion of the 20' drainage easement on Lot 12 has been alternatively created as a portion of a "NEW 13.45' STORMWATER MANAGEMENT EASEMENT" on "NEW LOT 12-A" on the above-described Resubdivision Plat ofrecord in Plat Book 24, page 19; and, WHEREAS, the 13.45' by 15' portion of the 15' drainage easement on Lot 12 has been alternatively created as a portion of a "NEW 13.45' STORMWATER MANAGEMENT EASEMENT" on "NEw LoT 12- A" on said Resubdivision Plat ofrecord in Plat Book 24, page 19; and, WHEREAS, an alternative access to the Stormwater Management Easement has been, or is to be, granted to the Buckland Mills Homeowners' Association from Virginia Secondary Route 797 (Barrens Road) over the existing 30' Roadway, referred to as Barrens Road (Private Portion), shown generally on said Resubdivision Plat recorded in Plat Book 24, page 19, and over the "NEW 15' 2 F ~~ ACCESS EASEMENT" created and shown on "r1Ew LoT 11-A" on the Resubdivision Plat in Plat Book 24, page 19; and, WHEREAS, by the Resubdivision Plat in Plat Book 24, page 19, a "ivEw PuBLiC uTrLrTY LoT" for the pump station has been created as a separate lot and has been conveyed, together with anew access easement, to the Board of Supervisors of Roanoke County by deed dated July 3, 2001, incompliance with Roanoke County regulations as a preferred alternative to the `Pump Station and Access Easement' on Lot 11 to be vacated; and, WHEREAS, these vacations will not involve any cost to the County and will not interfere with, but will enhance, the provision of public services, and have been approved by the affected County departments; and, WHEREAS, notice has been given as required by § 15.2-2204 of the Code of Virginia (1950, as amended); the first reading of this ordinance was held on July 10, 2001, and the public hearing and second reading of this ordinance was held on July 24, 2001. NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: That the " 20' SANITARY SEWER EASEMENT (P.B. 21, PG. 169) TO BE VACATED" on Lots 9 and 10, and a portion of Lot 8, Buckland Mills, shown hatched on Exhibit `A' attached hereto, said easement having been dedicated and created as "NEW 20' S.S.E." on the Subdivision Plat for BUCKLAND MILLS, dated November 12,1998, and of record in the aforesaid Clerk's Office in Plat Book 21, page 169, located in the Hollins Magisterial District of the County of Roanoke, be, and hereby is, vacated pursuant to § 15.2-2272 of the Code of Virginia (1950, as amended), subject to the conditions specified in this ordinance. 3 2. That the 13.45' by 20' portion of the 20' drainage easement shown cross-hatched on "NEW LOT 12-A" on the above-described Resubdivision Plat Showing New Lot 11-A, New Lot 12-A, and New Public Utility Lot, dated January 12, 2001, and recorded in the aforesaid Clerk's Office in Plat Book 24, page 19, a partial copy of which is attached hereto as Exhibit `B', said easement having been dedicated and created as "NEW 20' D.E." upon Lot 12 on the Subdivision Plat for BUCKLAND MILLS, dated November 12, 1998, and of record in the aforesaid Clerk's Office in Plat Book 21, page 169, located in the Hollins Magisterial District of the County ofRoanoke, be, and hereby is, vacated pursuant to § 15.2-2272 of the Code of Virginia (1950, as amended), subject to the conditions specified in this ordinance. 3. That the 13.45' by 15' portion of the 15' drainage easement shown cross-hatched on "NEw LoT 12-A" on the above-described Resubdivision Plat Showing New Lot 11-A, New Lot 12- A, and New Public Utility Lot, dated January 12, 2001, and recorded in the aforesaid Clerk's Office in Plat Book 24, page 19, a partial copy of which is attached hereto as Exhibit `B', said easement having been dedicated and created as "NEW 15' D.E." upon Lot 12 on the Subdivision Plat for BUCKLAND MILLS, dated November 12, 1998, and of record in the aforesaid Clerk's Office in Plat Book 21, page 169, located in the Hollins Magisterial District of the County of Roanoke, be, and hereby is, vacated pursuant to § 15.2-2272 of the Code of Virginia (1950, as amended), subject to the conditions specified in this ordinance. 4. That the " 20' STORMWATER MANAGEMENT ACCESS EASEMENT (P.B. 21, PG. 169) TO BE VACATED" on Lots 11-A and 12-A, Buckland Mills, shown hatched on Exhibit `C' attached hereto, said easement having been dedicated and created as "NEW 20' WATER, SANITARY SEWER, & STORMWATER MANAGEMENT ACCESS EASEMENT" upon Lots 4 f "' 11 and 12, on the Subdivision Plat for BUCKLAND MILLS, dated November 12, 1998, and of record in the aforesaid Clerk's Office in Plat Book 21, page 169, and being further shown as " 20' WATER, SAN. SEWER & STORM. MGMT. ACCESS EASEMENT - P.B. 21, PG.169"upon Lots 11-A and 12-A on the aforesaid Resubdivision Plat recorded in Plat Book 24, page 19, located in the Hollins Magisterial District of the County of Roanoke, be, and hereby is, vacated pursuant to § 15.2- 2272 of the Code of Virginia (1950, as amended), subject to the conditions specified in this ordinance and subject to the condition that the "20' WATER AND SANITARY SEWER EASEMENT" shall remain in full force and effect. 5. That the "PUMP STATION & ACCESS EASEMENT (P.B. 21, PG. 169) TO BE VACATED" on Lot 11-A, Buckland Mills, shown hatched on Exhibit `D' attached hereto, said easement having been dedicated and created as "NEW PUMP STATION & ACCESS EASEMENT" upon Lot 11, on the Subdivision Plat for BUCKLAND MILLS, dated November 12, 1998, and of record in the aforesaid Clerk's Office in Plat Book 21, page 169, and being further shown as "PUMP STATION AND ACCESS EASEMENT - P.B. 21, PG. 169" upon Lot 11-A on the aforesaid Resubdivision Plat recorded in Plat Book 24, page 19, located in the Hollins Magisterial District of the County of Roanoke, be, and hereby is, vacated pursuant to § 15.2-2272 of the Code of Virginia (1950, as amended), subject to the conditions specified in this ordinance. 6. That all costs and expenses associated herewith, including but not limited to publication, survey and recordation costs, shall be the responsibility of the Petitioner, Signature Builders, Inc. 5 ~ ~° 7. That the County Administrator or any Assistant County Administrator is hereby authorized to execute such documents and take such actions as may be necessary to accomplish the provisions of this ordinance, all of which shall be on form approved by the County Attorney. 8. That this ordinance shall be effective on and from the date of its adoption, and a certified copy of this ordinance shall be recorded in the Clerk's Office of the Circuit Court of Roanoke County, Virginia, in accordance with § 15.2-2272.2 of the Code of Virginia (1950, as amended). 6 ~ ~, ,s' ~ U.E. ~ o 0 i ~ ~ ~R ''' / ,.~.~ . c _... _5 ... C 11 _ ~1tiLRp ~, ~ u 3 ~• C2 ~~~ C~ L4 V ~ j ~ $~C rtC=5.7i. ~ ] $ .. t, ` ~., ARC=23.64' ~ ~ ' 30' F~.B•1-- { ~ 1` u• ~ 3 C6 G21 ~ '~ ~ o G ...- / .~ ~,~ '~ ~` ~, r--- ~ --'~ ~ ~ NEAR' 20' D.E f~ ` I O ~ ~ ~ ~ -._. _..- ! ~ , ~ M11EW 20' WATER, ~ ~!'' 1 LDT f2 ~, / ~ SANITARY 5EAYER, ~ ~'._ ~ Q67,T AC. ~" } ~ do STORhIwATER iNANAGEMENT ~ `` { 1 ACCESS SEMENT ~ ~ ~ ` ~ __.. ~ G NEW 20' D. E. --i ~ ~ D cn f N v, LDT 1 f , I ~ ~ ~ ~ ,, D.~.~ Ac. yN ~ ~ a 4 N ~P, t ~ i 4! N ~ 7 .P ~ J ~ t0 l ~ _ W ~ t ~7~ LOT 8 N ~ LDT 9 ~ ~ y '" ~ D.498 AC. ~ ~" ~ ~ PUMP i ~ NEW S.W.M. 1 ~ ~ STATION & I~ ~ ACCESS EASEMENT ~ ACCESS EASEMENT i~' c~ ~EW 70' P.U.E. 1 ~ do ACCESS , 30' D.E. ~ ` ~ ~ EASEMENT, .~ _ ___, 30_M.B.L.. _ .~ -~~ ~ -" _ - - vr- - - ~ - 30' M.B. L 37 .7?'' o ~ ` ] 3.90' 132.55' S 81. i 6' A ~ ~ ~9 \ 71.55' 1~0.5T 'SWAY F'flR INGRESS/E~R>:SS 0 6.80' "` S 5i'39'00" W - 439 'OOK 879 PACE 526 `~ ~ i - ~ - _ ' ~ _ _ _ EXHIBIT `A' NATURA N.' CI ~: R~ANO~E COtINT`~' .D.EPAR3'~f~N?' {J~' CO~.ci~L•TNIT~' Z~~V~'.L©F1~T.~'NT BUCKLAND MILLS Vacate a 20' Sanitary Sewer Easement on lots 8,9 & 10. ~~ 1 ~ ~ ~~~ ~ I `~ ~~~~ ~ ~} ~ ~ ~ ~. ~ ..' ~n ~ ~ ~ vt ~ 11 ~L~ ` ~ ~ j ~ ..',1 i ~ - a.~'-~ ~ ~ srr. ~~c~ ,a. I v~tv~ ~u~u~c ~' NEW LDT 12-~1 ~ 2738 AC. 1 6~4UNCZF.D BY CORNERS l 2 Tf~R4UGH 4, ~, 8 Ta ~ ~ ~i.1~ e ~. ~~ -a +4 cn ~ ~tr i ~ 5.es' I ~ ~ .o n- ~ 18' ... ~ ~ f. ~ ~~ ~ ~• t 2' COVERED ~ 1 "~. ,pC~.C#i ~~. NEW 1.3.45' STdRNI~A~R I ig ~ ~ '. MANAGfMEN.T ~'~15EI~fENT 122 ~~. ~ J ~ ~' l.P.. I. P: S. r '~ S45 °40'52"W 8 '. 1 Q0.0,~ N. t~. L. p s.s.c.o. 5EE EA5EA9ENT NUTS 2 ... ~~av;~~ . „ -._.._. ~i.~'I' 1 ~.'. :2d ppE~~yfISrT~..1 15' T.E. I~.Li. Lis i"~. 1~~w'+ `` I R.IFw. Pli. C' . , ~ . . I .\~.~. ice.. 7 r ~t7. t U~ • .... ~.~..++.~..~ ... r .~ .....~. ~- 1~ ` \ ' .. ~ ~ \ ' ., ` / NEW LOT 11-A .. ~ ~ \ 0.7641 AC. 1 ~ 2E ~UN~ E~+ B 2 Co~N oRS ~ ~ I EXHIBIT `B' . ~, t i . RDANO~' G'OUN?`Y ~EF._A.~3'~E'NT ~F c©~~UN.r~ ~~~La~~.~~`N~ BUCKLAND MILLS Vacate a portion of a 20' Drainage Easement on Lot 12 (now Lot 12-A) and a portion of a 15' Drainage Easement on Lot 12 (now Lot 12_~ ~ ~~ 12 ~ ~ .-' "- ~ ~ C t C `` ~ iS~,F'.U E. C~0 ~ ~p,D ~ ~ ~. ~ B .~=5.7~' 15. Q ~.E~S ~5' ~ ~ ` .~ { --- ~' ` ~ ARC=23.84' \ '~ , 30' i~t.B.L I tr Gg 3 Cb G~~ ` -~ r { o ~ ` ` \ Gti9 ~ C~ ~ ! f o 1 ~`. ~ ~' _ _ ~ ~~ ~ ~ -- ..i ~ ar NEw ZD' D.E. `y ~ . s .. , ~ ~ ~ r~Ew zo' wAT>`R car r? / ' r SANITARY 5EwER, ~ Q6T.3 AC. -"' -'" ~ k STORMWATER MANAGEMENT {{ i i I ACCESS SEMEtvT _.. ~ -- G NFN 20' D. E. ---~ ~ Lor ~ r - ~ ~ ~ 1 u, t ~, ~, tJ. f.33 AC. ~, ~ , ~ + a ._ ~ 1 .~ 1 r.i .P cn .~ ~ °' :n coo ~ N J` + ~w~ •~` cD LD.T 1D ~ °~ ~ ~ O `¢` LOT 8 N o ~ _ _ ~ `" ~ LOT 9 , ~ ~v ~ D. 498 AC. ~ ~" ~ 1 ~ NEw PUMP °'- I ~ NEw s.W.M. f ; j STATION & ~ ACCESS EASEMENT `~ -f- -- - -- -~ - --#- ] ' ' " - ,_ _ - ACCESS EASEM ENT 1 51 39 00 t 9' ~ ~' ] --_ ___ . ~ NEW 20' s.S.E_i ice--tlEw '!0' P.~7.E. '-t- i - - ~ do ACCESS . D.E. ~ 4 ~ e, EASEMENT, - _ - - 30_M.S.L. ' _ _.... ~~ 37 , Y, oa ~ - - - - ~ .._._ _ 30 D ~ M.B.L. ~~ .. 132.55' 81.16' 71 55' ~ ~9 ~ +VAY FC)R INGRESS j . 1 T >_~17?=ss b E.SD' •" S 57'39'00" W - ~ 439.73 BoaK s7~ PACE ~?s "' ' _.._ - - _ .._ - -- NAT~A~ waTE>; EXHIBIT `C' ~ RDANDI~' C'OUNT`Y ~ BUCKLAND MILLS ' -0-~~'•~-~T'~~N~ OT'' - Vacate a 20' Stormwater Management CI~BfcirfETNIT'Y .I)~.V~'.~O~.bf.~~'NT ~ Access Easement on Lots 11 and 12 ~ ~ (now Lots 11-A and 12-A). ~~ ./ G1'S f ~:~ • . ~ l~ _._.., ~``~~~ ~. \ \ ~. ~'J ~0 ~ = y _ . , ~ s,..p U E. s c1~ C" ~_ - ,,.~ ~ L1 ~ / - G ~ ~, 0 c,~ ~ ~ILj-R~~ N ~ B~C~P ~~ L4 ~ ~ nKC=5.7i' p~~J.E~ ~5.( ,r 15r ` ` ~ ~~-1 ~ ~ ARC=?3,64 ~~. / ~ 30' 1.13.1= ~ 1g C2 ~ --' ~ ~ ~ I~ \ ~ C' .~ G,._ ..G ~ -~ _ ~ `k ~ ;.r NEW 20' D.E. a - i .~ ~ _ ~~ ~ \6 C^,'q ~ (~ __ .-._ _...-. -r ~- ~ ~ ~ IMF N~~ J f ~ ' ~'~' ~ 1 LOT ~? ~ ` /~ ~~ I SANITARY SEWER N t~- Q.673 AC. -- y 1 do STORMWATER MANAGEMENT ~` ACCESS SEMENT 1 1 1 ~ ~~ r~ y G ~, ~, LOT r r 4 U. ~3 ifC. ~, o - L t 1 ~ •P ~ ~, N ~; ~' t ~ ~ 1 O U 1 ~D ~ ~, Loy ro ~ ~ 44 1 ~ _~ ~ ~ ~ 0.454 AC +*+ y LOT 8 ~ o LOT 9 N o.49e ac. - ~ ~^ I -vEw s.W.M. ~ ~ " ~ ~ do ACCESS EASEMENT -~ ~~ -- ---- 51'39'00" ---~• t 1---- 1 ~' ~ ' NEw zo' s.s.E.~ t--NEW ~ 0 P.U.E. - ~ a~ AccESS . ~' I).1=. 1 EASEMENT "Q' _ _ _ - 30_M.9.L._ - ~--- - 30' M.B.L - -- ~ ' /O ~ 0 37 .77 U, ' ~s, 3.90 .. 132.55' S 1.16' 71.55' 1 57' )ADWAY F'OR iNGRE55 EO BOOK 879 PAGE /EGRESS 0 526 '~ 6.80' •" S 51'39'00" W 439.73 1 N z ` ~ EXHIBIT D --- -- ----- -.._-- --- ---- AT J tAL wA1 ---~ -d RDANf1I~' COUN2RY .DEP_~.,R3'~E'NT ~OF COhf1~1'UNIZ'Y .D~'YE~OF~.~~'NT BUCKLAND MILLS Vacate a Pump Station and Access Easement on Lot 11 (now Lot 11-A and New Pump Utility Lot) ACTION NUMBER ITEM NUMBER 1 ~~ AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 SUBJECT: Appointments to Committees, Commissions and Boards COUNTY ADMINISTRATOR'S COMMENTS: SUMMARY OF INFORMATION: 1. CLEAN VALLEY COUNCIL The two year term R. Vince Reynolds expired June 30, 2001. 2. LEAGUE OF OLDER AMERICANS ADVISORY COUNCIL The one year term of Steven L. Harrah expired on March 31, 2001. 3. ROANOKE VALLEY GREENWAY COMMISSION The three-year term of Donald Witt expired on April 8, 2001. 4. SOCIAL SERVICES ADVISORY BOARD The unexpired four-year term of Raymond Denny, representing the Windsor Hills Magisterial District, is vacant. Dr. Betty McCrary, Director of Social Services has received notification from Mr. Denny that he resigned effective January 17, 2001. The term will expire August 1, 2004. The four-year terms of Ed Wold, Catawba Magisterial District, and Betty Lucas, Cave Spring Magisterial District, will expire August 1, 2001. Mr. Wold and Ms. Lucas have served two consecutive terms and are NOT eligible for reappointment. The four-year term of Patricia Thompson, Hollins Magisterial District, will expire August 1, 2001. 1 SUBMITTED BY: Mary H. Allen, CMC Clerk to the Board Approved ( ) Denied ( ) Received ( ) Referred ( ) To ( ) Motion by: ~'~ ` `~ APPROVED BY: ~~' ~~~ Elmer C. Hodge County Administrator ---------------- ACTION VOTE No. Yes Abs Church _ Johnson _ _ _ McNamara- Minnix _ _ _ Nickens _ _ _ 2 -~. -- t AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, JULY 10, 2001 RESOLUTION 071001-2 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: 1. That the certain section of the agenda of the Board of Supervisors for July 10, 2001, 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 Item 1, as follows: 1. Confirmation of committee appointments to the Roanoke Valley Regional Cable Television Committee and the Roanoke County Cable Television Committee. 2. That the Clerk to the Board is hereby authorized and directed where required by law to set forth upon any of said items the separate vote tabulation for any such item pursuant to this resolution. On motion of Supervisor Nickens to adopt the resolution, and carried by the following recorded vote: AYES: Supervisors Johnson, McNamara, Church, Nickens, Minnix NAYS: None A COPY TESTE: 1 Mary H. Allen, CMC Clerk to the Board of Supervisors cc: File ACTION NO. A-071001-2 . a ITEM NUMBER -J-~" AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: Confirmation of Committee Appointment to the Roanoke Valley Regional Cable Television Committee and the Roanoke County Television Committee. COUNTY ADMINISTRATOR'S COMMENTS: SUMMARY OF INFORMATION At the June 26, 2001 meeting, the following nominations were made. 1. Roanoke Valley Regional Cable Television Committee Supervisor Nickens nominated James Dickey to serve another three-year term which will expire June 30, 2004. 2. Roanoke County Cable Television Committee Supervisor Nickens nominated James Dickey to serve another three-year term which will expire June 13, 2004. STAFF RECOMMENDATION: It is recommended that the above appointments be confirmed. Submitted by: Approved by, Mary H. Allen CMC Clerk to the Board ~- jl~r~ Elmer C. Hodge County Administrator ,~" 1 ACTION VOTE No Yes Abs Approved ~) Motion by: Harry c . Nickens to Church _ x Denied () approve Johnson _ x Received () McNamara- x Referred () Minnix _ x To () Nickens _ X cc: Roanoke Valley Regional Cable Television Committee File Roanoke County Cable Television Committee File File Note: On December 18, 1990, the Board of Supervisors adopted a goal statement to maintain the General Fund Unappropriated Balance at 6.25% of General Fund Revenues 2001 - 2002 General Fund Revenues $126,027,248 6.25% of General Fund Revenues $7,876,703 Respectfully Submitted, Approved By, ~~~ ~~~. Danial Morris Elmer C. Hodge Director of Finance County Administrator ~-~ CAPITAL FUND UNAPPROPRIATED BALANCE COUNTY OF ROANOKE, VIRGINIA Unaudited balance at June 30, 2001 Transfer from 2000-2001 departmental savings Unaudited balance at July 10, 2001 Respectfully Submitted, Danial Morris Director of Finance App ved ~, ~~ ~ Elmer C. Hodge County Administrator Amount $656,424.43 //~~~ RESERVE FOR BOARD CONTINGENCY COUNTY OF ROANOKE, VIRGINIA Amount From 2001-2002 Original Budget $100,000. Balance at July 10, 2001 $100,000. Respectfully Submitted, Danial Morris Director of Finance Approved B ~~„~ Elmer C. odge County Administrator l~h-`~ FUTURE SCHOOL CAPITAL RESERVE COUNTY OF ROANOKE, VIRGINIA Savings from 1996-1997 debt budget Transfer from County Capital Projects Fund FY 1997-1998 Original budget appropriation Lune 23, 1998 Savings from 1997-1998 debt fund FY 1998-1999 Original budget appropriation FY 1999-2000 Original budget appropriation Less increase in debt service November 9, 1999 Savings from 1998-1999 debt fund FY2000-2001 Original budget appropriation Less increase in debt service FY 2001-2002 Original budget appropriation Less increase in debt service Unaudited Balance at July 10, 2001 $670,000.00 1,113,043.00 2,000,000.00 321,772.00 2,000,000.00 2,000,000 (1,219,855) 780,145.00 495,363.00 2,000,000 (1,804,427) 195,573.00 2,000,000 (465,400) 1,534,600.00 $9,110,496.00 FY2000-2001 Original budget appropriation $1,500,000.00 11, 2000 SW Co Regional Stormwater (290,000.00) FY2001-2002 Original budget appropriation 1,500,000.00 Unaudited Balance at July 10, 2001 2,710,000.00 * Of this amount $736,680 is currently being used for the lease purchase of refuse vehicles and will be repaid within two years. Respectfully Submitted, Danial Morris Director of Finance Ap~d~~er~ Elmer C. Hodge County Administrator ACTION NO. ITEM NO. ~" AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: Report on Clean Valley Council COUNTY ADMINISTRATOR'S COMMENTS: BACKGROUND: Mr. Lee B. Eddy was appointed by the Board on June 12, 2001 to serve as liaison with the Clean Valley Council. Attached is a report from Mr. Eddy outlining the activities of the Clean Valley Council including the recent election of officers and adoption of their budget for 2001-2002. Elmer C. Hodge County Administrator ACTION VOTE Approved ( ) Denied ( ) Received ( ) Referred ( ) To ( ) Motion by: No. Yes Abs Church Johnson ,McNamara Minnix Nickens ~1-5 Lee B. Eddy 2211 Pommel Drive Roanoke, Virginia 24018 Tel/Fax: 540-774-2930 June 26, 2001 To: Members of the Roanoke County Board of Supervisors Subject: Report on Clean Valley Council At the request of Supervisor Joe McNamara I am pleased to present periodic reports on the activities of the Roanoke Valley Clean Valley Council. This is the first of those reports that will normally be submitted on a monthly basis. The Clean Valley Council (CVC) is a regional organization that offers litter prevention and recycling education and activities for the localities of Roanoke County, Roanoke City, Salem, Vinton and Botetourt County. It is funded mainly from state DEQ litter control money and by grants from the Roanoke Valley Resource Authority. See the attached budget for 2002. It is staffed by an executive director, Ann Masters, an executive assistant, Lexie Levin, and an educator, a position that is currently vacant. Their offices are on the third floor of the Jefferson Center. The bylaws permit a board of directors of up to 21 persons, selected by the current board. At present there are a few less than the full complement of 21. Board members from Roanoke County include Alan Robinson, Chair of the Resource Authority, Nancy Bailey Duval, a former board president, Andrew Glenn, and Lee Eddy. Ms. Duval and Mr. Glenn are employees of the County General Services Department. The recently elected officers for the new fiscal year are Laura Wasko, president, Owen Grogan, Jr., vice president, and Andrew Glenn, secretary/treasurer. The board normally meets at the Jefferson Center on the fourth Tuesday of each month, from 12:15 to 1:15 pm. The CVC conducts an ongoing education program in area public and private schools. For the year just ended, the educator conducted programs on litter prevention and recycling at 52 schools, involving over 19,000 students, mostly at the elementary level. A teen summit, involving juniors and seniors from area high schools, is held each year. Experts in the field of environmental science are brought in to lecture and conduct breakout workshops and exercises. In the past the CVC has organized Clean Valley Day each Spring, using community groups to pick up trash throughout the area. The local governments donate the use of trucks and the Resource Authority accepts the trash without a fee. Plans are under way for an additional cleanup day each year in the Y° fall, concentrating on rivers and streams. The staff also works with area businesses to promote commercial recycling. The CVC holds an annual awards luncheon, honoring those who have contributed to litter prevention and recycling. This year the grand award was given to Elizabeth Arden for their business recycling activities. Plans are under way to conduct periodic "Take it or leave it" days during which citizens may drop off unwanted articles and others are free to take whatever items they wish. This organized exchange helps keep usable materials out of the landfill. The CVC is submitting to the City of Roanoke a resolution of support, encouragement and declaration to promote a permanent Household Hazardous Waste (HHW) drop off, as a way of educating the citizens of the Valley and to maintain the beauty and health of the Valley's environment. In the past HHW days have been held about once a year, but the need is much greater. At the board's regular meeting on June 26, 2001, they elected board members and new officers, and approved the budget for the coming fiscal year starting July 1, 2001. Note that the budget is broken down in program categories dealing with Communications, Schools, Fairs, Cleanups and Recycling. The board also accepted with regret the resignation of Kris Shad, the educator, who is moving back to Florida with her husband. A replacement is expected to be on hand for the start of the new school year. If there are any questions regarding this report or about the CVC, I will be pleased to respond. Respectfully submitted, @ae~ v' l Lee B. Eddy attach: CVC Budget for FY2002 ~~ Clean Valley Council, Inc Proposed Budget. 2000/2001 Income: DEQ Grant $ 40,000.00 Grants -Other 15,000.00 Contributions 10,000.00 Community Recycling Station 2,000.00 Interest 3,500.00 Dividends 2,000.00 Resource Authority 38,000.00 Total Proposed Income $ 110,500.00 Expenses: Administrative: $ 45,000.00 17,000.00 10,000.00 2,000.00 3,500.00 2,000.00 40,000.00 $ 119,500.00 2001 /2002 Staff: Gross Salaries $ 70,946.71 Health Insurance 0.00 OASDI (SS Share) 5,427.42 Mileage/TraveUParking 2,500.00 Training/Education 2,500.00 Contract Office Expense 850.00 HI Medicare 0.00 Total Staff Expenses $ 82,224.13 67,941.75 1,200.00 4,212.39 2,000.00 1,500.00 3,194.90 985.16 81,034.20 Office: Telephone $ 2,500.00 $ 2,500.00 Postage/Box Rent 1,000.00 1,000.00 Office Supplies 2,000.00 2,000.00 Equipment/Maintenance 600.00 600.00 Bank Fees 350.00 300.00 Insurance Workman's Compensation 265.00 265.00 Liability Insurance 360.00 410.00 State Corporation Commission Fee 25.00 25.00 Rent/Storage 5,904.00 5,965.80 Miscellaneous Expenses 1,000.00 2,500.00 n1-5 Total Office Expenses $ 14,004.00 Total Administrative Expenses $ 96,228.13 Program Expenses: Communications: Advertising/Public Relations NewsletterBrochure Annual Awards Program Bulk Mail Costs Total Communications Schools: Puppet Shows Recycling Award Program Development Teen Summit Total Schools Expense Fairs: Earth Day Nature Fair Total Fairs Expense Cleanups: Clean Valley Day Fall River/Stream Clean-up Total Cleanup Expense Recycling: Educational Printing Program Development Business Recycling Program Take It or Leave It $ 2,000.00 0.00 2,500.00 800.00 $ 5,300.00 $ 1,500.00 50.00 8,000.00 5,500.00 $ 15,050.00 $ 15,565.80 96,600.00 $ 2,000.00 1,500.00 2,000.00 1,100.00 6,600.00 $ 1,100.00 100.00 3,500.00 5,200.00 $ 9,900.00 $ 0.00 $ 300.00 400.00 200.00 $ 400.00 $ 500.00 $ 3,500.00 $ 3,500.00 $ 0.00 $ 1,000.00 $ 3,500.00 $ 4,500.00 $ 2,400.00 300.00 200.00 0.00 $ 1,000.00 100.00 0.00 300.00 m-5 Total Recycling Expenses Total Program Expenses $ 2,900.00 $ 27,150.00 $ 1,400.00 $ 22,900.00 Total Expenses $ 123,378.13 $ 119,500.00 . ~ , ACTION NUMBER ITEM NUMBER D- J AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: WORK SESSION ON THE COLONIAL AVENUE ROAD PROJECT. COUNTY ADMINISTRATOR'S COMMENTS: The traffic on this section of Colonial Avenue is increasing dramatically with the new construction that is taking place in the Back Creek area. This project, while needed, has to be worked through with the citizens in that area because it will change the nature of what has been primarily a residential neighborhood. BACKGROUND: The Colonial Avenue road project (Route 720) is identified as priority #4 on Roanoke County's Six Year Secondary System Construction Plan for Fiscal Years 2001-2007. The project begins at the intersection of Penn Forest Blvd. (Route 687) and terminates at Electric Road (Route 419) for a project length of .53 miles. SUMMARY OF INFORMATION: The Virginia Department of Transportation (VDOT) has informed County staff that the preliminary construction plans for the Colonial Avenue project have been completed and are now ready for public comment. VDOT plans to hold an Informative hearing sometime this fall. Before proceeding, VDOT would like to take this opportunity to give an overview of the proposed project to the Board of Supervisors. Attached, is a copy of the information and map that was presented to the Board in December 2000 as part of Community Development's presentation of the Six Year Secondary Construction Plan for FY 2001-07. STAFF RECOMMENDATION: Staff is requesting the Board of Supervisors to reaffirm Roanoke County's commitment to the proposed design. i SUBMITTED BY: Arnold Covey, Director Department of Commu~ity Development ACTION Approved ()Motion by: Denied ( ) Received ( ) Referred ( ) To ( ) APPROVED BY: .,. n Elmer C. Hodge County Administrator VOTE No Yes Abs Church Johnson McNamara Minnix Nickens 2 I if '! PRIORITY #4 COLONIAL AVE. (SR 720) TRAFFIC COUNT: 7200 PREVIOUS FUNDING: $1,197,767 ADDITIONAL FUNDING: $1,693,233 TOTAL ESTIMATED COST: $2,891,000 PROPOSED IMPROVEMENTS: STRAIGHTEN ALIGNMENT AND REPLACE BRIDGE STATUS: SURVEYING HAS BEEN COMPLETED. LOCATION AND DESIGN PUBLIC HEARING MAYBE HELD NEXT YEAR WITH ROW ACQUISTION TO FOLLOW. THIS SECTION OF COLONIAL AVENUE IS ON THE MPO'S BIKEWAY PLAN AND THE BOARD WILL HAVE TO DECIDE IF THEY WAi~1T TO FUND THEIR HALF OF THE CONSTRUCTION COST. PRELIMINARY ESTIMATES FOR SHARED LANES FOR BICYCLES IS APPROXIMATELY $94,000 PER MILE; THEREFORE ROANOKE COUNTY'S APPROXIMATE COST WOULD BE $47,000. IN ADDITION, STAFF IS CONTEMPLATING PURCHASING ROW FOR FIVE LANES BUT ONLY BUILDING TWO LANES WITH APPROPRIATE TURN LANES. ESTIMATED ADVERTISING DATE: SEP 2002 ESTIMATED COMPLETION DATE: NOV 2003 PROPOSED FUNDING: FY01/02: $510,000 FY03/04: $317,493 FY05/06: $96,740 FY02/03: $640,000 FY04/O5: $129,000 FY06/07: $0.00 15 " Roanoke County Secoradary Systerrt Six Year Road Ptan "' O ~~ ~6~~C ~~~' 1~ J e~ ~~ °d ~~ ~ o Go ~~. _,` ~~~ e~~ P ~ P El e ~ t ~ a~~`` Q ry c Rd ~ ~~ ~ Rd a ~ 663 Q ~~ Rt , 52 ~ ~ o ~ Na m ~~ ~ mOnd P _' Rt ~ 5 fir 22 , a~ N O y ~i~ ~ y` t ? O ~ ~ -~ - -.~.:i ~~. ~ ~ ,~ o ~ ~ " ~ ~- ~ ~' - C~ , ~. N,~ ~ ~ _ ~ '" N 6~ O o ~ o ,, ~~ ~ ,~ 4` £ ;--..: "~ Colonial , '`~ ~ a e,~ ~~~ ,` ~ ~ v o ~ ,o ~ ~ a,\~, O~ Fo,-o t s . ~ ~~~ a~ ~ ~ L . \ ~ ~~~ o ~~ ~ Bade Dr Rt 1633 ~, ~ ~ ~ ~ ~ ~ ~ ~ 0 n ~~ Mai Detailing Colonial Avenue Road Project Route 720 -,~~ ~ .---w:-~~.,,~~ project Area (0.53 miles) PREPARED BY.• ROANOKE COUNTY DEPARTMENT OF COMMUNITY DEVELOPMENT Date: July fo, zoos scale: 1"=500' ACTION NUMBER ITEM NUMBER C~`~--~ AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: Work Session with MPO and Roanoke Valley-Alleghany Regional Commission on I-73. COUNTY ADMINISTRATOR'S COMMENTS: Although much of fhe information that we have at this point is still in the preliminary engineering phase, it is very good for us to become as informed and involved as possible. The routing of 1-73 through the East County area will have an impact on our businesses and citizens, and we want to work with VDOT to minimize that impact. The Blue Ridge Parkway will certainly want to be involved in our discussions. We may want to assign a task force of staff and citizens to work very closely with VDOT as this develops in the months to come. BACKGROUND: The Roanoke County Board of Supervisors has previously indicated its support of a refined corridor for I-73, which would follow the present location of Route 220 into the City of Roanoke. It will then overlap the present Interstate 581, Interstate 81, the proposed "Smart Highway" and Route 460 to West Virginia on several occasions as set forth in its Resolution 112294-1 of November 22, 1994, Resolution 032498-6 of March 24, 1998, Resolution 090898-1 of September 8, 1998 and Resolution dated December 3, 2000. SUMMARY OF INFORMATION: The Board of Supervisors requested a joint work session with the MPO, staff from the Roanoke Valley-Alleghany Regional Commission and VDOT to discuss action of the Commonwealth Transportation Board. Below is preliminary information on the selected corridor and process. On May 17 of this year, the Commonwealth Transportation Board (CTB) voted to build Interstate 73 from Roanoke to North Carolina. The approved location links the following l.r' segments, from north to South:374, 376, 287a, 399, 400, 153, 3266, 326, 387, 329, 373, 391, 390, 349, 393 and 398. The CTB selected route is a location that overlaps I-581 in Roanoke to Elm Avenue, veers to the southeast around the east side of Mill Mountain. It then crosses the Roanoke River, south of the Roanoke Industrial Center, and continues toward the Blue Ridge Parkway to the east of Route 116. The corridor continues southeast, turns to the south, and enters Franklin County near Coopers Cove. The corridor continues to travel south, staying west of Route 116 and east of Rocky Mount into Henry County, entering North Carolina near Ridgeway. Also, The CTB elected to build a connector road from existing Route 220, near Route 668 (Yellow Mountain Road) east of Buck Mountain, to the I-73 corridor near Route 657 (Crowell Gap), west of Kennett in Franklin County. In Roanoke County, the selected I-73 corridor is approximately 600 hundred feet wide and approximately 3.5 miles in length. The proposed connector road ,which has been recently added, is approximately 3 miles in length and has a corridor width of approximately 600 feet. The Commonwealth Transportation Board members adopted an alignment that improves safety on existing Route 220 by removing through traffic, such as trucks and doublewide trailers, from local traffic, such as school buses and farm vehicles. The route also provides stronger intermodal linkage to the Roanoke Regional Airport and points south. By veering to the southwest around Mill Mountain, south of Roanoke, the chosen corridor avoids a severe impact to Route 220 near Tanglewood Mall and Clearbrook areas, as well as to Route 419/Starkey Road. The selected path for I-73 allows for a crossing of the Blue Ridge Parkway that is acceptable to the National Park Service. Next step: • Following the Commonwealth Transportation Board's action, VDOT engineers will again look at the selected corridor and finalize the Final Environmental Impact Statement (FEIS). The FEIS is forwarded to the Federal Highway Administration (FWHA) for approval. The estimated time for review and approval is 12 months. • After approval of the FEIS, a Record of Decision is prepared by FHWA. The Record of Decision will explain the reasons for the project decision, summarize any mitigation measures that will be incorporated in the project and document any required Section 4(f) approval. • If FHWA issues a Record of Decision, Virginia can begin planning the construction of I-73, pending the availability of funds. No decisions have been made about when and where construction could begin. • Environmental evaluation and early planning has not started for any other section z ~~~ of I-73 in Virginia. Staff has attached maps for your review and plan to have larger scale maps at the work session. STAFF RECOMMENDATION: Staff will submit to the Board, in the next 90 days, a study with determined impacts on service delivery and quality of life issues SUBMITTED BY: Arnold Covey, Director Department of Commu ity Development Approved ( ) Denied ( ) Received ( ) Referred ( ) To ( ) ACTION Motion by: APPROVED BY: ~ ~~~ Elmer C. Hodge County Administrator VOTE No Yes Abs Church Johnson _ McNamara Minnix Nickens 3 G •i- • i- " ~, ~~._ Virginia Department of Transportation -73 on SEu~.y i 4: O a 7 3-96 2- F O% P E lO ! CALE 1" ~ 1000' OPTION: looo' 2000' Sint /Vo. 2-4 ACTION NO. ITEM NO. ~'~ AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: Work Session on Proposed Golf Course Development -Pitzer Road COUNTY ADMINISTRATOR'S COMMENTS: We are including for your information the only map that we have which is a map showing the proposed golf course separate from the residential development. The petitioner has been invited to the work session and will bring the other set of plans. BACKGROUND: At your June 26, 2001 meeting, Dr. Nickens requested a work session to discuss a proposed golf course/residential community on 250 acres in the Mount Pleasant community. The petitioner has requested a Special Use Permit to allow the golf course and if he moves forward with the residential development, he would, at some future time, request a rezoning to accommodate a higher density than is allowed in AG-3. The proposed development is within the identified I-73 corridor. Approximately 12 acres of the petitioner's property, north of Pitzer Road, is within the corridor. The Planning Commission heard this Special Use Permit request on July 3, 2001 and favorably recommended it to the Board for their July 24 public hearing. The issue of I-73 issue was discussed by the Commission as well as the lack of public water and sewer to serve this proposed development. The petitioner has discussed with staff two different conceptual plans. One shows all the residential development contained south of Pitzer Road and adjacent to the Blue Ridge Parkway. The second conceptual plan shows the residential houses interspersed throughout the golf course development. Dr. Nickens has requested the opportunity to review both of these plans at the work session. The petitioner will attend the work session to display and discuss both of these plans. r STAFF RECOMMENDATION: ~~ Staff recommends as follows: Hold a work session on July 10, 2001 to discuss with staff and the petitioner the proposed golf course development. Respectfully Submitted, Janet Scheid, Senior Planner Department of Community Development Approved, ~~! - /~ Elmer C. Hodge County Administrator -------------------------------------------------------------------------------------------------------------------- ACTION VOTE No. Yes Abs Approved () Motion by: Church Denied () Johnson Received () McNamara Referred () Minnix To () Nickens =~s~ ., o e3o=~ ~•,~_~ ~,,,,a,,;~; oe=;~;a@,~,;~ >}~; . ;= _~.;~ ;;;'a~w..=A' s~s~~~'°:o~sa -._„ ~~~ '~~~ossa - .~ .°,w;.~ ~;;~~ a> ., .,:.,~.,. a,s S , _. ~ n ~ '< -.... ___ o .... ,4, -_ .. -_..,_ ~.~ ,' ~. i / `~' 1 ~ ~\ I ~ I ~ , ,ri r s,. ,'y ~ ' ' ~`1~ r,, r ~ ~1 _._ oar YI ~/~ f I i ' ~ 1. $ ~ ~ R I ~ ~ Lea ~ x ~ .i `I. 1,, 1- ~ ~~ ~ ~, i ~. { ~,% ,{~. r .1 , : ~ ~ ~ t t ~i (t ~ rr ~ ~ i 4~ \ . t; i ry ~ ~, ~Ff 1 r 't ' ^'~ i . a~ 7 _ of . r? i ~ .- i d 5 l.L \. '3 fi- k s a ~' ~ ~„'. ~ ~ ~ ~~ i { s ~ ~ tM b. .~~ ~~~ 'Y' _~ ~~ .. t , ~1 ] µli{ ~ ' S' ~ , 4 x~, C,~ ~ ' Y { Y t ib( t'r ~JA YYta.~6fi 1..f r~~_ y ~~ )tr ~~ a' fK 5 ~ 1 ~~ ~ 1 '~~~~I , ` I , . t f ~}•}I ~~ ~ ~~ J , ~ • A ~~ 4 ~~ -~;1 6 ~ ~n j~ '1 its Y. [ Y , , .. , . t1 ~~ l I ' ~ Y' / . r tr r?., n ~ .'~~ ~~.~ f ~.i~1.ly H . `. i ~ U -~~C mo't' _ .I- _ _.. .... ~"~... ." •. .. ' Is - r v - ~,~i ~ - ~~ $ ~m _ ~.. a ~. r^ i h ~r. n. . / r~ ! ~ 'i ~ ;, ~/ ~~ mot. ~t :~r _ ~ ` Saul Farm Golf Club ~~~F CD17RS8 DE67aN ETA Jam. ~ .. i e ~ _ b ~ ~ Roanoke, VA, USA ~e ~„c--c`~.u~ ~ ~ ~~ Prelimin Routin Plan os~o>. I I ~ 6 7ACR N]CRLAUS ,; ~y ROANOKE COUNTY Applicants Name: Nathaniel C. Haile DEPARTMENT OF Zoning: AR(Golf Course) COMMUNITY DEVELOPMENT Tax Map No. 79.00-1-1 ACTION NO. ITEM NUMBER Q --t'' AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: Work Session on Potential Changes to BPOL Taxes COUNTY ADMINISTRATOR'S COMMENTS: As you can see from the attached materials, the business license code section is rafher complicated. There are only 10 major classifications of businesses faxed under this section. Those ten classifications, however, are broken down into many subcategories, some of which are covered in more than one of the ten sections. As we continue making changes, we will need to be thorough in our research to determine the impact on other categories. Another question for discussion will be whether or not our proposed changes truly achieve an increase in business activity. If you wish to purse this further, 1 would recommend a series of work sessions where we look at the entire code. The recently adopted budget is based on the current rates so any changes would be effective July 1, 2002. SUMMARY OF INFORMATION: This time has been set aside, at the request of the Board, to discuss possible changes to Business, Professional and Occupational License (BPOL) tax rates, license fees, and/or requirements. The attached information will be used to facilitate the discussion as follows: • County BPOL Application Worksheet • Description of current County BPOL categories and rates. • Current rate comparison of County, City of Roanoke, and state code maximums. • Projected fiscal impact of various BPOL changes • Pending General Assembly actions. HB 2275, from the 2001 General Assembly session, proposed several substantial changes to local BPOL taxation. HB 2275 was tabled for consideration during the 2002 General Assembly. • Roanoke County Code -Business Licenses • Discussion : Economic Development -Technology Businesses SUBMITTED BY: Brent Robertson APPROVED: ~~ Elmer C. Hodge Budget Director County Administrator G:\BOARD\2001\July 10\7-lObpol.doc July 6, 2001 o-y Approved ( ) Denied ( ) Received ( ) Referred ( ) To () Church Johnson McNamara Minnix Nickens No Yes Abs G:\FINANCE\COMMON\Boazd-Reports\2001\7-10-Ol.bpol.wpd July 6, 2001 OF pOAN ,1.~ .a e ~• z ~_ ~ _ v .a 1838 County of Roanoke R. Wayne Compton, Commissioner of the Revenue Nancy J. Horn, Business License Inspector P.O. Box 20409 . Roanoke, Virginia 24018-0513 Telephone (540) 772-2050 q~y Renewal Application and payment due on or before March 1 to avoid penalty and interest. Gross Receipts $100,000.00 or less FEE shall be Fifty Dollars ($50.00) Gross Receipts greater than $100,000.00, SEE RATES BELOW. 2001 COUrity L1CenSC Rates (for gross receipts greater than $100,000.00) O1 RETAIL MERCHANT 20 cents per $100 of Gross Receipts. 02 WHOLESALE MERCHANT 5 cents per $100 of Gross Purchases. 03 CONTRACTOR 16 cents per $100 of Gross Receipts. Provide Class A, B or C Registration number, as regulated by The State Board for Contractors. 06 BUSINESS SERVICE 36 cents per $100 of Gross Receipts. 07 REPAIR SERVICE 08 PERSONAL SERVICE 09 PROFESSIONAL SERVICE 58 cents per $100 of Gross Receipts. 10 COMMISSION MERCHANT 36 cents per $100 of Gross Receipts. Solicitors, Itinerant Merchants. and Peddlers must call for rates & requirements. New businesses estimate and adjust gross receipts until full year experience has accumulated. WORKSHEET: Complete only if business started after January 31, 1999. 2000 ADJUSTMENT: 1. Actua12000 Gross Receipts (If $100,000 or less no adjustment is required - Go to Line 6)..... 2. Previous estimate of 2000 Gross Receipts ................................................................................. (If line I exceeds $100,000 & line 2 is $100,000 or less, enter amount from line I on line 3) 3. Subtract line 2 from line 1 if applicable ..................................................................................... 4. Enter your tax rate ...................................................................................................................... 5. Multiply line 3 by line 4 (00 Adjustment) .................................................................................. 2001 LICENSE CALCULATION: 6. Enter Amount from line I (If this figure is $100,000 or less skip lines 7 & 8) .......................... 7. Enter your tax rate ...................................................................................................................... 8. Multiply line 6 by line 7 ............................................................................................................. 9. If line 6 is $100,000 or less enter $50.00 ...........................................................................:....:. 10. Total Amount Due (Add lines 5, 8, &, 9) ................................................................................... OTHERWISE, USE PREVIOUS YEARS GROSS RECEIPTS FOR CURRENT LICENSE. 1 SEC. 10-49 t~ ' ~~ ALCOHOLIC BEVERAGE FEES - FEES IN ADDITION TO GROSS RECEIPTS. - O1 Wholesale Distributor -beer ....................................... $ 75.00 per year 02 Wholesale Distributor -wine ....................................... $ 50.00 per year 03 Wholesale Distributor -beer & wine ................................: $125.00 per year 04 Beer- on ........................................................ $ 25.00 per year 05 Beer- off ........................................................ $ 25.00 per year 06 Wine - on ........................................................ $ 25.00 per year 07 Wine -off ........................................................ $ 25.00 per year 08 Beer and wine - on ................................................ $ 37.50 per year 09 Beer and wine -off ................................................ $ 37.50 per year 10 Beer- on &off :................................................... $ 50.00 per year 11 Beer & Wine - on & off ............................................. $ 75.00 per year 12 Mixed Beverages 50-100/beer - on ................................... $225.00 per year 13 Mixed 50-100/Beer & Wine - on ..................................... $237.50 per year 14 Mixed 50-100/Beer-Wine - on & off ................................... $275.00 per year 15 Mixed 101-150/Beer-Wine - on .............. ....................... $387.50 per year 16 Mixed 101-150/Beer-Wine - on & off ................................. $425.00 per year 18 Mixed Beverages 151 +/Beer & Wine - on ............................. $537.50 per year 19 Mixed 151 +/Beer & Wine - on & off .................................. $575.00 per year 20 Private Club/Beer & Wine - on .................. .................. $387.50 per year 21 Private Club/Beer - on & off ........................................ $400.00 per year 22 Wine off/Beer on .................................................. $ 50.00 per year SEC. 10-53 (b) Every amusement machine operator as herein defined shall pay for the privilege an annual license tax according to the following table: 3 machines or less .................................................... ...$ 25.00 4 machines ...............................................................$ 50.00 5 machines ...............................................................$ 75.00 6 machines .......................................... 7 machines .......................................... 8 machines .......................................... 9 machines .......................................... 10 or more machines .................................. ....................$100.00 ....................$125.00 ....................$150.00 ....................$175.00 fi2nn_nn (d) Every amusement machine operator shall furnish to the commissioner of the revenue a complete list of all machines on location and the names and addresses of each location upon renewal each year. 2 ~.( Roanoke County -Business License Rate Classifications Classification Definitions and Examples (Roanoke County Code) 01 Retail Merchant: Any person or merchant who sells goods, wares and merchandise for use or consumption by the purchaser. This classification does not include sales at wholesale. A wholesale merchant, however, may be considered both a retail and wholesale merchant at the same time and obtain licenses for both. 02 Wholesale Merchant: Any person or merchant who sells wares and merchandise for resale by the purchaser. This includes sales to institutional, commercial and industrial users. Also included are sales to users who will incorporate these goods into their own and resale the finished product. 03 Contractor: Any person, firm, or corporation who accepts or offers to accept orders or contracts to do work . Examples of contract work include but are not limited to the following: -Paint and paper decorating -Roofing and tinning -Plumbing & heating -Construction of roads, sidewalks, streets -Air-conditioning -Electrical contracting -Building 06/08 Personal/Business Service: The rendering of personal or business services not specifically classified as financial, real estate, professional, or repair services under the Roanoke County Code. The following are examples in this category: -Animal hospitals/kennels -Hospitals, profit and non-profit -Barber shops/beauty shops -Hotels/motels -Child care attendants or schools -Golf Courses/driving ranges -Extermination services -Interior decorating 07 Repair Service: Any repair service occupation, business, or trade. Examples in this category include but are not limited to the following: -Auto repair -Shoe repair -Business and office machine repair -Paint shop -Machine shop -Bicycle repair 09 Professional Service: Includes services provided due to the attainment of professional knowledge. Professional services are different from skill, and involve taking .specialized instruction courses and additional study. The following occupations are included in this category: -Architects -Attorneys-at-law -Dentists -Certified Public Accountants -Land Surveyors -Veterinarians -Engineers -Practitioners of the healing arts 10 Commission Merchant: Any person engaged in the business of selling merchandise on commission. Selling is performed by use of samples, circulars or catalogs. Commission Merchant has no stock or inventory under their own control other than floor samples used for demonstration and owned by the principal retailer. ~~~ 2001 Business License Rates Roanoke County, Roanoke City, and State Code Maximums County=of City$of Roanoke Maximum Stake Rncinnc+e+l ii+nnca 'F'vnp `-R~rian'[i{(P_'RatES RatLS '~>Od@ RateS Retail Merchant $0.20/100 GR* $0.20• •/100 GR $0.20/100 GR Wholesale Merchant $0.05/100 GP** $0.26/100 GP Plus $44 Not Identified Contractor $0.16/100 GR $0.14/100 GR $0.16/100 GR Personal/Business Service $0.36/100 GR $0.36/100 GR $0.36/100 GR Repair Service $0.36/100 GR z $0.36/100 GR Professional Service $0.58/100 GR $0.58/100 GR $0.58/100 GR Commission Merchant $0.36/100 GR 2 Not identified Financial ~ $0.50/100 GR $0.58/100 GR Real Estate Broker ~ $0.47/100 GR $0.58/100 GR Cents per $100 in Gross Receipts ** Cents per $100 in Gross Purchases ~ Included in Professional Service 2 Included in Personal/Business • • Roanoke City has established graduated rates for Mail Order Distribution Centers as follows: - 0.20/$100 on the first $20 million of GR - 0.05/$100 on $20 million to $40 million of GR - 0.01/$100 on over $40 million of GR 4 ;~ '1 Roanoke County Work Session - BPOL Analysis July 10, 2001 Scenario Analysis Projected Retail Merchant .20/$100 GR # Accounts 413 Wholesale Merchant .05/$100 GP 61 Contractor .16/$100 GR 375 Business Service .36/$100 GR 239 Repair Service .36/$100 GR 41 Personal Service .36/$100 GR 76 Professional Service .58/$100 GR 247 Commission Merchant .36/$100 GR 1 Projected Revenue Loss 1453 ~ Reducing BPOL Rate to "no-more than" $0.20/$100 Current Rates # Accounts Retail Merchant .20/$100 GR 413 Wholesale Merchant .05/$100 GP 61 Contractor .16/$100 GR 375 Business Service .36/$100 GR 239 Repair Service .36/$100 GR 41 Personal Service .36/$100 GR 76 Professional Service .58/$100 GR 247 Commission Merchant .36/$100 GR 1 1453 $82,600 3,050 60,000 86,040 14,760 27, 360 143,260 360 ($417,430) Current Gross Receipts Revenue 669, 864,189 409,938,413 366,034,817 111,755,938 19,628,358 152,871,314 181,406,021 773,055 1,339,728 204, 969 585,656 402,321 70,662 550, 337 1,052,155 2,783 1,912,272,105 4,208,611 Gross Receipts Revenue Retail Merchant Wholesale Merchant Contractor Business Service Repair Service Personal Service Professional Service Commission Merchant Projected Revenue Loss .20/$100 GR .05/$100 GP .16/$100 GR .20/$100 GR .20/$100 GR .20/$100 GR .20/$100 GR .20/$100 GR 413 61 375 239 41 76 247 1 669,864,189 1,339,728 409,938,413 204,969 366,034,817 585,656 111,755,938 223, 512 19,628,358 39,257 152, 871, 314 305,743 181,406,021 362,812 773,055 1,546 1,912,272,105 3,063,223 1453 (1,145,389) 5 ~~~~ Roanoke County Work Session - BPOL Analysis July 10, 2001 3 Eliminating X50 Filina Fee - Bc!sinesses < $100 000 Gross Receipts Retail Merchant # Accounts F 1,107 iling Fee 50 Revenue Loss 55,350 Wholesale Merchant 163 50 8,150 Contractor 1,005 50 50,250 Business Service 640 50 32,000 Repair Service 110 50 5,500 Personal Service 204 50 10,200 Professional Service 662 50 33,100 Commission Merchant 2 50 100 Projected Revenue Loss 3, 893 50 (194,650) Discussion -County Administrator and Director of Economic Development 5 ~'"~M HB 2275 BPOL tag; license fees, rates and requirements. Patron -James M. Shuler fall patrons) ..... notes Summary as introduced.• Business, Professional and Occupational Licensing Taz (BPOL); license fees, rates and requirements. Requires localities that impose the BPOL tax to (i) eliminate license fees by January 1, 2004, (ii) exempt the first $100,000 of gross receipts from taxation by January 1, 2004, and (iii) reduce the several different rates currently in the Code to a flat rate of 20 cents per $100 of gross receipts for license years beginning on and after January 1, 2004. Full text: Ol/10/O1 House' Presented 1~: ordered printed prefiled 01/10/01 011735936 (impact statement) Status: O1/10/OI House: Presented & ordered printed, prefiled O1/10/O1 011735936 Ol/10/01 House: Referred to Committee on Finance 01/14/01 House: Fiscal impact statement from TAX (HB2275) 01/18/01 House• Assigned to Finance sub-comnuttee: 1 ?/03/01 House: Tabled in Finance (19-Y 2 Nl 7 i .~~~ HOUSE BILL N0.2275 Offered January 10, 2001 Prefiled January 10, 2001 A BILL to amend and reenact ~~'~~ 58.1-3703 and 58.1-3706 of the Code of Virginia, relating to business, professional and occupational license tax; license fees, requirements and rates. Patron-- Shuler Referred to Committee on Finance Be it enacted by the General Assembly of Virginia: 1. That § § § § 5 8.1-3 703 and 5 8.1-3 706 of the Code of Virginia are amended and reenacted as follows: §§ 58.1.-3703. Counties, cities and towns may impose local license taxes and fees; limitation of authority. A. The governing body of any county, city or town may charge a fee for issuing a license in an amount not to exceed $100 for any locality with a population greater than 50,000, fifty dollars for any locality with a population of 25,000 but no more than 50,000 and thirty dollars for any locality with a population smaller than 25,000. Beginning on January 1, 2004, no governing body of any county, city or town may charge a fee for issuing a Zicense under this chapter. Such governing body may levy and provide for the assessment and collection of county, city or town license taxes on businesses, trades, professions, occupations and callings and upon the persons, firms and corporations engaged therein within the county, city or town subject to the limitations in (i) subsection C of this section and (ii) subsection A of §§ 58. ].-3706. provided such tax shall not be assessed and collected on any amount of gross receipts of each business upon which a license fee is charged. Any county, city or town with a population greater than 50,000 shall reduce the fee to an amount not to exceed (i) fifty dollars by-beginning January 1, 2000, but prior to January 1, 2004, and (ii) zero dollars for license years beginning on or after January 1, 2004. The ordinance imposing such license fees and levying such license taxes shall include the provisions of §§ _58.1-3703.1. B. Any county, city or town by ordinance may exempt in whole or in part from the license tax the design, development or other creation of computer software for lease, sale or license. C. No county, city, or town shall impose a license fee or levy any license tax: 1. On any public service corporation or any motor carrier, common carrier, or other carrier of passengers or property formerly certified by the Interstate Commerce Commission or presently 8 o-~~ registered for insurance purposes with the Surface Transportation Board of the United States Department of Transportation, Federal Highway Administration, except as provided in §§ 58.1- 373 I or as permitted by other provisions of law; 4 2. For selling farm or domestic products or nursery products, ornamental or otherwise, or for the planting of nursery products, as an incident to the sale thereof, outside of the regulaz market houses and sheds of such county, city or town, provided such products are grown or produced by the person offering them for sale; 3. Upon the privilege or right of printing or publishing any newspaper, magazine, newsletter or other publication issued daily or regularly at average intervals not exceeding three months, provided the publication's subscription sales are exempt from state sales tax, or for the privilege or right of operating or conducting any radio or television broadcasting station or service; 4. On a manufacturer for the privilege of manufacturing and selling goods, wares and merchandise at wholesale at the place of manufacture; 5. On a person engaged in the business of severing minerals from the earth for the pr-ivilege of selling the severed mineral at wholesale at the place of severance, except as provided in ~ ~ § § 58.1 X712 and 58.1-3713; 6. Upon a wholesaler for the privilege of selling goods, wares and merchandise to other persons for resale unless such wholesaler has a definite place of business or store in such county, city or , town. This subdivision shall not be construed as prohibiting any county, city or town from imposing a local license tax on a peddler at wholesale pursuant to §§ 58.1-3718; 7. Upon any person, firm or corporation for engaging in the business of renting, as the owner of such property, real property other than hotels, motels, motor lodges, auto courts, tourist courts, travel trailer parks, lodging houses, rooming houses and boardinghouses; however, any county, city or town imposing such a license tax on January 1, 1974, shall not be precluded from the levy of such tax by the provisions of this subdivision; 8. [Repealed.] 9. On or measured by receipts for management, accounting, or administrative services provided on a group basis under a nonprofit cost-sharing agreement by a corporation which is an agricultural cooperative association under the provisions of Article 2 (§§ 13.1-312 et seq.) of Chapter 3 of Title 13.1, or a member or subsidiary or affiliated association thereof, to other members of the same group. This exemption shall not exempt any such corporation from such license or other tax measured by receipts from outside the group; 10. On or measured by receipts or purchases by an entity which is a member of an affiliated group of entities from other members of the same affiliated group. This exclusion shall not exempt affiliated entities from such license or other tax measured by receipts or purchases from outside the affiliated group. This exclusion also shall not preclude a locality from levying a wholesale merchant's license tax on an affiliated entity on those sales by the affiliated entity to a nonaffiliated entity, notwithstanding the fact that the wholesale merchant's license tax would be based upon purchases from an affiliated entity. Such tax shall be based on the purchase price of the goods sold 0-y to the nonaffiliated entity. As used in this subdivision, the term "sales by the affiliated entity to a nonaffiliated entity" means sales by the affiliated entity to a nonaffiliated entity where goods sold by the affiliated entity or its agent are manufactured or stored in the Commonwealth prior to their delivery to the nonaffiliated entity; 11. On any insurance company subject to taxation under Chapter 25 (§§ 58.1-2500 et seq.) of this title or on any agent of such company; 12. On any bank or trust company subject to taxation in Chapter 12 (§§ 58.1-1200 et seq.) of this title; 13. Upon a taxicab driver, if the locality has imposed a license tax upon the taxicab company for which the taxicab driver operates; 14. On any blind person operating a vending stand or other business enterprise under the jurisdiction of the Department for the Visually Handicapped, or a nominee of the. Department, as set forth in § § 63.1-16~; 15. [Expired.] 16. [Repealed.] 17. On an accredited religious practitioner in the practice of the religious tenets of any church or religious denomination. "Accredited religious practitioner" shall be defined as one who is engaged solely in praying for others upon accreditation by such church or religious denomination; 18. (a) On or measured by receipts of a charitable nonprofit organization except to the extent the organization has receipts from an unrelated trade or business the income of which is taxable under Internal Revenue Code §§ 511 et seq. For the purpose of this subdivision, "charitable nonprofit organization" means an organization which is described in Internal Revenue Code §§ 501 (c) (3) and to which contributions are deductible by the contributor under Internal Revenue Code §§ 170, except that educational institutions shall be Limited to schools, colleges and other sinular institutions of learning. (b) On or measured by gifts, contributions, acid membership dues of a nonprofit organization. Activities conducted for consideration which are similar to activities conducted for consideration by for-profit businesses shall be presumed to be activities that are part of a business subject to licensure. For the purpose of this subdivision, "nonprofit organization" means an organization exempt from federal income tax under Internal Revenue Code §§ 501 other than charitable nonprofit organizations; or 19. On any venture capital fund or other investment fund, except commissions and fees of such funds. Gross receipts from the sale and rental of real estate and buildings remain taxable by the locality in which the real estate is located provided the locality is otherwise authorized to tax such businesses and rental of real estate. §§ 58:1-3706. Limitation on rate of license taxes. A. Before January 1, 2004, Except except as specifically provided in this section and except for 10 o ~i the fee authorized in §§ 58.1-3703, no local license tax imposed pursuant to the provisions of this chapter, except § § § § S 8.1-3712. 5 8.1-3 712.1 and 5 8.1-3 7 3, or any other provision of this title or any charter, shall be imposed on any person whose gross receipts from a business, profession or occupation subject to licensure are Less than: (i) $100,000 in any locality with a population greater than 50,000; or (ii) $50,000 in any locality with a population of 25,000 but no more than 50,000. Before January 1, 2004,~rnp any business with gross receipts of more than $100,000, or $50,000, as applicable, maybe subject to the tax at a rate not to exceed the rate set forth below for the class of enterprise listed: 1. For contracting, and persons constructing for their own account for sale, sixteen cents per $100 of gross receipts; 2. For retail sales, twenty cents per $100 of gross receipts; 3. For financial, real estate and professional services, fifty-eight cents per $100 of gross receipts; and 4. For repair; personal and business services; and. all other. businesses and occupations not specifically listed or excepted in this section, thirty-six cents per $100 of gross receipts. Beginning January 1, 2004, no local Zcense tax imposed pursuant to the provisions of this chapter, except ~~~~ 58.1=3712, .58.1-3712.1 .and 58.1-3713, or any other provision of this title or any charter, shall be imposed on any person whose gross receipts from a business, profession or occupation subject to licensure are less than $100, 000. Beginning Jamrary 1, 2004, any business with gross receipts of more than $100, 000, may be subject to the tax at a rate not to exceed twenty cents per $100 of gross receipts. The governing body of each county, city or town imposing the tax on gross receipts on or after January 1, 2001, shall develop and make available to any taxpayer responsible for the license tax no later than January 1, 2002, a schedule for the reduction of its license tax rates in order to comply with.. this twenty cents per $100 rate. The rate limitations prescribed in this section shall not be applicable to license taxes on (i) , wholesalers, which shall be governed by §§ 58.1-3716; (ii) public service companies, which shall be governed by §§ 58.1-3731; (iii) carnivals, circuses and speedways, which shall be governed by §§ 58..1-3728; (iv) fortune-tellers, which shall be governed by §§ 58.1-3726; (v) massage parlors; (vi) itinerant merchants or peddlers, which shall be governed by §§ 58.1-3717; (vii) permanent coliseums, arenas, or auditoriums having a maximum capacity in excess of 10,000 persons and open to the public, which shall be governed by §§ 58.1-372.9; (viii) savings institutions and credit unions, which shall be governed by §§ 58.1 X730; (ix) photographers, which shall be governed by §§ 58.1-3727; and (x) direct sellers, which shall be governed by §§ 58.1-3719.1. B. Before January 1, 2004, ~pany county, city or town which had, on January 1, 1978, a license tax rate, for any of the categories listed in subsection A, higher than the maximum prescribed in subsection A may maintain a higher rate in such category, but no higher than the rate applicable on January 1, 1978, subject to the following conditions: 1. A locality.may not increase a rate on any category which is at or above the maximum 11 f ~~ i prescribed for such category in subsection A. 2. If a locality increases the rate on a category which is below the maximum, it shall apply all revenue generated by such increase to reduce the rate on a category or categories which are above such maximum. 3. A locality shall lower rates on categories which are above the maximums prescribed in subsection A for any tax year after 1982 if it receives more revenue in tax year 1981; or any tax year thereafter, than the revenue base for such year. The revenue base for tax year 1981 shall be the amount of revenue received from all categories in tax year 1980, plus one-third of the amount, if any, by which such revenue received in tax year 1981 exceeds the revenue received for tax year 1980. The revenue base for each tax year after 1981 shall be the revenue base of the preceding tax year plus one-third of the increase in the revenues of the subsequent tax year over the revenue base of the preceding tax year. If in any tax year the amount of revenues received from all categories exceeds the revenue base for such year, the rates shall be adjusted as follows: The revenues of those categories with rates at or below the maximum shall be subtracted from the revenue base for such year. The resulting amount shall be allocated to the category or categories with rates above the maximum in a manner determined by the locality, and divided by the gross receipts of such category for the tax year. The resulting rate or rates shall be applicable to such category or categories for the second tax year following the year whose revenue was used to make the calculation. Beginning January 1, 2004, any county, city or town which had, on January 1, 1978, a license tax rate, for any of the categories,listed in subsection A, higher than the maximum prescribed in subsection A may impose the tax at a rate not to exceed twenty cents per $100 of gross receipts for all categories of businesses. Such county, city or town shall develop and make available to arty taxpayer responsible for the license tax no later than January 1, 2002, a schedule for the reduction of its license tax rates in order to comply with this twenty cents per $100 rate. C. Any person engaged in the short-term rental business as defined in ~§ 58.1-3510 shall be classified in the category of retail sales for license tax rate purposes. D. 1. Any person, firm, or corporation designated as the principal or prime contractor receiving identifiable federal appropriations for reseazch and development services as defined in §~ 31.205- ] 8 (a) of the Federal Acquisition Regulation in the areas of (i) computer and electronic systems, (ii) computer software, (iii) applied sciences, (iv) economic and social sciences, and (v) electronic and physical sciences shall be subject to a license tax rate not to exceed three cents per $100 of such federal funds received in payment of such contracts upon documentation provided by such person, firm or corporation to the local commissioner of revenue or finance officer confirming the applicability of this subsection. 2. Any gross receipts properly reported to a Virginia locality, classified for license tax purposes by that locality in accordance with subdivision 1 of this subsection, and on which a license tax is due and'paid, or which gross receipts defined by subdivision 1 of this subsection are properly reported to but exempted by a Virginia locality from taxation, shall not be subject to local license taxation by any other locality in the Commonwealth. 12 D-`I 3. Notwithstanding the provisions of subdivision D 1, in any county operating under the county. manager plan of government, the following shall govern the taxation of the licensees described in subdivision D 1. Persons, firms, or corporations designated as the principal or prime contractors receiving identifiable federal appropriations for research and development services as defined in §§ 31.205-18 (a) of the Federal Acquisition Regulation in the areas of (i) computer and electronic systems, (ii) computer software, (iii) applied sciences, (iv) economic and social sciences, and (v) electronic and physical sciences maybe separately classified by any such county and subject to tax at a license tax rate not to exceed the limits set forth in subsections A through C above as to such federal funds received in payment of such contracts upon documentation provided by such persons, firms, or corporations to the local commissioner of revenue or finance officer confirming the applicability of this subsection. General Assembty ~orr~e 13 o-y Chapter 10 LICENSES* Article I. In General Sec. 10-1. Overriding conflicting ordinances. Sec. 10-2. Definitions. Sec. 10-3. Levying of license fees and taxes. Sec. 10-4. License requirement. Sec. 10-5. Payment of tax. Sec. 10-6. Penalty and interest. Sec. 10-7. Zoning compliance. Sec. 10-8. Situs of gross receipts. Sec. 10-9. Exclusions and deductions from "gross receipts." Sec. 10-10. Recordkeeping and audits. Sec. 10-11. Commencement of business. Sec. 10-12. Payment of license tax by corporations, partnerships, or employers. Sec. ~10-13. ~ansfer of licenses. Sec. 10-14. Display of evidence of license. Sec. 10-15. Assessment of omitted or insufficient license fees or taxes. Sec. 10-16. Erroneous assessments and refunds. Sec. 10-17. License as personal privilege. Sec. 10-18. Enforcement of chapter. Sec. 10-19. Violations of chapter. Secs . 10-20 -10-29. Reserved. Article II. Classified Business and Occupational License Provisions Sec. 10-30. Contractors. Sec. 10-31. Retailer. Sec. 10-32. Financial services. Sec. 10-33. Real estate services. Sec. 10-34. Professional services. Sec. 10-35. Repair service occupations. Sec. 10-36. Personal and business service occupations. Secs. 10-37- 10-39. Reserved. Article III. Special License Provisions Sec. 10-40. Bondsmen. Sec. 10-41. Fortune-tellers, astrologists, etc. *Editor's note-Ord. No. 112288-6, § 1, adopted Nov. 22, 1988, amended Ch. 10, relative to licenses, to read as herein set out. Former Ch. 10 contained § 10-1 which continued the provisions of Code 1971, Ch. 9.1 in effect. Cross references-Animal licenses, § 5-41 et seq.; contractors and tradesmen, § 7-31 et seq.; massage parlors, Ch. 11; vehicle licenses, § 12-26 et seq.; precious metals and gems, Ch. 16; solicitors and solicitations, Ch. 19; taxation, Ch. 21. State law reference-County license taxes generally, Code of Virginia, § 58.1-3 7 02. Supp. No. 4 549 ROANOKE COUNTY CODE Sec. 10-42. Photographers with no regularly established place of business. Sec. 10-43. Commission merchants. Sec. 10-44. Wholesale merchants. Sec. 10-45. Peddler and itinerant merchants. Sec. 10-46. Peddler at wholesale. Sec. 10-47. Limitations on license taxes imposed on peddlers, itinerant merchants, and peddlers at wholesale. Sec. 10-48. Direct sellers. Sec. 10-49. Alcoholic beverages. Sec. 10-50. Massage parlors. Sec. 10-51. Reserved. Sec. 10-52. Shows and sales. Sec. 10-53. Coin-operated amusement machines; amusement machine operators. Sec. 10-54. Savings and loan associations. Sec. 10-55. Permanent coliseums, arenas or auditoriums. Sec. 10-56. Public service corporations. Sec. 10-57. Carnivals, circuses, speedways. Sec. 10-58. Going out of business sales; permits; inspections; application for permit; inventory required; commingling of other goods prohibited; duration; addi- tional permits; advertisements; fee. Supp. No. 4 550 LICENSES § 10-2 ~ .~ ~~ ARTICLE I. IN GENERAL* Sec. 10-1. Overriding conflicting ordinances. (a) Except as may be otherwise provided by the laws of the Commonwealth of Virginia, and notwithstanding any other current ordinances or resolutions enacted by the board of supervisors of the County of Roanoke, Virginia, whether or not compiled in the Code of the County of Roanoke, Virginia, to the extent of any conflict, the following provisions shall be applicable to the levy, assessment, and collection of licenses required and fees and taxes imposed on businesses, trades, professions, occupations and callings and upon persons, firms and corporations engaged therein within the County of Roanoke. (b) The provisions of this chapter of the Roanoke County Code are hereby declared to be severable and in the event that any word, phrase, clause, paragraph or section of this chapter should be declared unconstitutional, invalid, or in conflict with state law by valid judgement or decree of a court of competent jurisdiction, such declaration shall not affect the validity of the remaining provisions of this chapter, which shall continue in full force and effect. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) Sec. 10-2. Definitions. For the purposes of this chapter, unless otherwise required by the context: (a) Affiliated group means: (1) One or more chains of corporations subject to inclusion connected through stock ownership with a common parent corporation which is a corporation subject to inclusion if: a. Stock possessing at least eighty (80) percent of the voting power of all classes of stock and at least eighty (80) percent of each class of the nonvoting stock of each of the corporations subject to inclusion, except the common parent corporation, is owned directly by one or more of the other corporations subject to inclusion; and b. The common parent corporation directly owns stock possessing at least eighty (80) percent of the voting power of all classes of stock and at least eighty (80) percent of each class of the nonvoting stock of at least one of the other corporations subject to inclusion. As used in this subdivision, the term "stock" does not include nonvoting stock which is limited and preferred as to dividends; the phrase "corporation subject to inclusion" means any corporation within the affiliated group irrespective of the state or country of its incorporation; and the term "receipts" includes gross receipts and gross income. *Editor's note-Ord. No. 121295-24, § 1, adopted December 12, 1995, amended the Code by adding new §§ 10-1-10-19. The editor has treated the provisions of said ordinance as repealing former §§ 10-1-10-19, which pertained to similar subject matter and derived from Ord. No. 112288-6, adopted November 22, 1988; Ord. No. 102489-3, adopted October 24, 1989; and Ord. No. 92292-8.e, adopted September 22, 1992. Supp. No. 4 551 § 10-2 ROANOKE COUNTY CODE ~mll 1. (2) Two (2) or more corporations if five (5) or fewer persons who are individuals, estates or trusts own stock possessing: a. At least eighty (80) percent of the total combined voting power of all classes of stock entitled to vote or at least eighty (80) percent of the total value of shares of all classes of the stock of each corporation; and b. More than fifty (50) percent of the total combined voting power of all classes of stock entitled to vote or more than fifty (50) percent of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation. When one (1) or more of the corporations subject to inclusion, including the common parent corporation is a nonstock corporation, the term "stock" as used in this subdivision shall refer to the nonstock corporation membership or membership voting rights, as is appropriate to the context. (b) Assessment means a determination as to the proper rate of tax, the measure to which the tax rate is applied, and ultimately the amount of tax, including additional or omitted tax, that is due. An assessment shall include a written assessment made pursuant to notice by the assessing official or aself-assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments shall be deemed made by an assessing official when a written notice of assessment is delivered to the taxpayer by the assessing official or an employee of the assessing official, or mailed to the taxpayer at his last known address. Self-assessments shall be deemed made when a return is filed, or if no return is required, when the tax is paid. A return filed or tax paid before the last day prescribed by ordinance for the filing or payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return or the payment of tax, as the case may be. (c) Assessor or assessing official means the commissioner of the revenue of the county, and any of the commissioner's duly authorized deputies, assistants, employees or agents. (d) Base year means the calendar year preceding the license year, except for contractors subject to the provisions of § 58.1-3715. The base year for beginning businesses shall be as hereinafter provided for in § 10-11 of this Code. (e) Business means a course of dealing which requires the time, attention and labor of the person so engaged for the purpose of earning a livelihood or profit. It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. A person may be engaged in more than one business. The following acts shall create a rebuttable presumption that a person is engaged in a business: (i) advertising or otherwise holding oneself out to the public as being engaged in a particular business, or (ii) filing tax returns, schedules and documents that are required only of persons engaged in a trade or business. (f) Commissioner or commissioner of revenue means the commissioner of the revenue of the county, and any of the commissioner's duly authorized deputies, assistants, employees or agents, and for purposes of this chapter, shall have the same meaning as "assessor" or "assessing official." "~ Supp. No. 4 552 LICENSES (g) County means the County of Roanoke, Virginia. § 10-3 o-y (h) Definite place of business means an office or a location at which occurs a regular and continuous course of dealing for thirty (30) consecutive days or more. A definite place of business for a person engaged in business may include a location leased or otherwise obtained from another person on a temporary or seasonal basis, and real property leased to another. A person's residence shall be deemed to be a definite place of business if there is no definite place of business maintained elsewhere and the person is not licensable as a peddler or itinerant merchant. (i) Gross receipts means the whole, entire, total receipts, without deduction. The calculation of gross receipts for license purposes shall be on either a cash or accrual basis; provided, however, that the basis used must coincide with the system of accounts used by the taxpayer and the method employed by the taxpayer for federal and state income tax purposes. (j) License year means the calendar year for which a license is issued for the privilege of engaging in business. (k) Person shall include individuals, firms, copartnerships, corporations, companies, asso- ciations, or joint stock corporations; and it shall include any trustee, receiver, assignee, or personal representative thereof carrying on or continuing a business, profession, trade, occupation or calling. This definition shall not include a trustee, receiver, or other represen- tative duly appointed by a court to liquidate assets for immediate distribution; or a sergeant, sheriff, or deputy selling under authority of process or writ of a court of justice. (1) Purchases shall mean all goods, wares and merchandise received for sale at each definite place of business of a wholesale merchant. The term shall also include the cost of manufacture of all goods, wares and merchandise manufactured by any wholesale merchant and sold or offered for sale. A wholesale merchant may elect to report the gross receipts from the sale of manufactured goods, wares and merchandise if it cannot determine the cost of manufacture or chooses not to disclose the cost of manufacture. (m) Services shall mean things purchased by a customer which do not have physical characteristics, or which are not goods, wares, or merchandise. (n) 71-easurer shall mean the treasurer of the County of Roanoke, Virginia, and any of the Treasurer's duly authorized deputies, assistants, employees or agents. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, §§ 58.1-3708, 58.1-3709. Sec. 10-3. Levying of license fees and taxes. (a) Subject to the limitations provided in § 58.1-3703.C. of the Code of Virginia (1950, as amended), and except as otherwise specifically provided for in this chapter of the Roanoke County Code, there are hereby imposed and levied for each and every year, beginning with January 1 of each year and ending December 31 following, and there shall be collected the Supp. No. 5 553 § 10-3 ROANOKE COUNTY CODE ~ ~ ~~ following license fees and taxes upon the privilege of doing business or exercising a profession, trade, occupation or calling, including all phases thereof, in the county, which license fees and taxes shall be for the support of the county government, payment of the county debt, and for other county and public purposes: (1) There is hereby imposed and there shall be collected an annual license fee in the amount of fifty dollars ($50.00) for issuance of a license on businesses, trades, professions, occupations and callings and upon the persons, firms and corporations engaged therein within the county; provided, however, that this license fee shall not be charged to any person whose gross receipts from a business, trade, profession, occupation or calling are one hundred thousand dollars ($100,000.00) or greater during the preceding calendar year and who is subject to levy and payment of the annual license taxes as provided in subsection (a)(2) hereof; and (2) There is hereby levied and there shall be collected the annual license taxes at the rates and in the amounts hereinafter set forth in this chapter upon any person, firm, or corporation engaged in a business, trade, profession, occupation or calling subject to licensure in the county. Except as may be otherwise authorized by specific or special provisions of chapter 37 (§ 58.1-3700 et seq.) of the Code of Virginia, 1950, as amended, and this chapter of the Roanoke County Code, the annual license taxes shall not be imposed upon any person whose gross receipts from a business, profession, trade, occupation or calling are less than one hundred thousand dollars ($100,000.00) during the preceding calendaz year. (b) Where the license tax imposed in this chapter is measured by volume, the volume on which the tax may be computed shall be the volume attributable to all definite places of business of the business, profession, trade, occupation or calling in the county. All volume attributable to any definite places of business of the business, profession, trade, occupation or calling in any other locality shall be deductible from the base in computing any local license tax measured by volume imposed upon the licensee in the county. "Volume," as used in this section, means gross receipts, sales, purchases, or other base for measuring a license tax which is related to the amount of business done. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96; Ord. No. 021098-11, § 1, 2-10-98) State law reference-Similar provisions, Code of Virginia, § 58.1-3703. Sec. 10-4. License requirement. (a) Every person engaging in the county in any business, trade, profession, occupation or calling (collectively hereinafter "a business") as defined in this article, unless otherwise exempted by law, shall apply for a license for each such business if (i) the person has a definite place of business in the county; (ii) there is no definite place of business anywhere and the person resides in this jurisdiction; or (iii) there is no definite place of business in the county but the person operates amusement machines or is classified as an itinerant merchant, peddler, carnival, circus, contractor subject to § 58.1-3715 of the Code of Virginia, or public service corporation subject to § 58.1-3731 of the Code of Virginia. Supp. No. 5 554 LICENSES § 10-4 q ~, (b) A separate license shall be required for each definite place of business and for each business. A person engaged in two (2) or more businesses or professions carried on at the same place of business may elect to obtain one (1) license for all such businesses and professions if all of the following criteria are satisfied: (i) each business or profession is subject to licensure • Supp. No. 5 554.1 LICENSES § 10-5 ~ ~,.. at the location and has satisfied any requirements imposed by state law or other provisions of the ordinances of the county; (ii) all of the businesses or professions are subject to the same tax rate, or, if subject to different tax rates, the licensee agrees to be taxed on all businesses and professions at the highest rate; and (iii) the taxpayer agrees to supply such information as the assessor may require concerning the nature of the several businesses and their gross receipts. (c) Each person subject to a license fee or tax shall apply to the commissioner of revenue for a license prior to beginning business, if he was not subject to licensure in the county on or before January 1 of the license year, or no later than March 1 of the current license year if he had been issued a license for the preceding license year. The application shall be on forms prescribed by the commissioner of revenue and shall be properly completed with such information as the commissioner may require. Every applicant for a -license under the provisions of this chapter shall furnish the commissioner of the revenue in writing with his correct name and trade name; his correct residence address; the nature of the business, profession, trade, occupation or calling to be pursued; the place where it is to be pursued; and a record of gross receipts verified by oath for the preceding twelve (12) months; as well as such other information as may be required by the commissioner of the revenue. The commissioner shall compute the amount of license tax and after payment shall issue the license, subject to zoning certification as provided in section 10-7. (d) No license issued pursuant to this chapter shall be valid or effective unless and until the tax required shall be paid to the Treasurer of Roanoke County and such payment shall be shown on the license. No such payment shall be accepted and no business license shall be issued until the applicant has produced satisfactory evidence that all delinquent business license, business personal property, meals, transient occupancy and admissions taxes owed by the business to the county have been paid which have been properly assessed against the applicant by the county. (e) Any person who engages in a business without obtaining the required license, or after being refused a license, shall not be relieved of the fee and tax imposed by this chapter. (fl The commissioner of the revenue shall report monthly to the treasurer the aggregate amount of license taxes assessed during the month and placed in the hands of the treasurer for collection. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, §§ 58.1-3916.1, 18.2-248.6. Sec. 10-5. Payment of tax. (a) The license fee or tax shall be paid with the application in the case of any license not based on gross receipts. If the tax is measured by the gross receipts or purchases of the business, the tax shall be paid on or before March 1, or no later than thirty (30) days after commencement of the business, profession, trade, occupation or calling. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, § 58.1-3916. Supp. No. 4 555 § 10-6 ROANOKE COUNTY CODE ~ ~ ~~~ Sec. 10-6. Penalty and interest. (a) The assessing official may grant an extension of time in which to file an application for a license, for reasonable cause. The extension may be conditioned. upon the timely payment of a reasonable estimate of the appropriate tax; .the tax is then subject to adjustment to the correct tax at the end of the extension, together with interest from the due date until the date paid and, if the estimate submitted with the extension is found to be unreasonable under the circumstances, with a penalty of ten (10) percent of the portion paid after the due date. (b) A penalty of ten (10) percent of the tax may be imposed upon the failure to file an application or the failure to pay the tax by the appropriate due date. Only the late filing penalty shall be imposed by the assessing official if both the application and payment are late; however, both penalties may be assessed if the assessing official determines that the taxpayer has a history of noncompliance. In the case of an assessment of additional tax made by the assessing official, if the application and, if applicable, the return were made in good faith and the understatement of the tax was not due to any fraud, reckless or intentional disregard of the law by the taxpayer, there shall be no late payment penalty assessed with the additional tax. If any assessment of tax by the assessing official is not paid within thirty (30) days, the treasurer may impose a ten (10) percent late payment penalty. If the failure to file or pay was not the fault of the taxpayer, the penalties shall not be imposed, or if imposed, shall be abated by the official who assessed them. In order to demonstrate lack of fault, the taxpayer must show that he acted responsibly and that the failure was due to events beyond his control. Acted responsibly means that: (i) the taxpayer exercised the level of reasonable care that a prudent person would exercise under the circumstances in determining the filing obligations for the business and (ii) the taxpayer undertook significant steps to avoid or mitigate the failure, such as requesting appropriate extensions (where applicable), attempting to prevent a foreseeable impediment, acting to remove an impediment once it occurred, and promptly rectifying a failure once the impediment was removed or the failure discovered. Events beyond the taxpayer's control include, but are not limited to, the unavailability of records due to fire or other casualty; the unavoidable absence (e.g., due to death or serious illness) of the person with the sole responsibility for tax compliance; or the taxpayer's reasonable reliance in good faith upon erroneous written information from the assessing official, who was aware of the relevant facts relating to the taxpayer's business when he provided the erroneous information. {c) Interest at the rate of ten (10) percent per annum shall be charged on the late payment of the tax from the due date until the date paid without regard to fault or other reason for the late payment. (d) Whenever an assessment of additional or omitted tax by the assessing official is found to be erroneous, all interest and penalty charged and collected on the amount of the assessment found to be erroneous shall be refunded together with interest on the refund from the date of payment or the due date, whichever is later. Interest shall be paid on the refund of Supp. No. 4 556 LICENSES § 10-8 any tax paid under this article from the date of payment or due date, whichever is later, whether attributable to an amended return or other reason. Interest on any refund shall be paid at the same rate charged under this chapter or § 58.1-3916 of the Code of Virginia. (e) No interest shall accrue on an adjustment of estimated tax liability to actual liability at the conclusion of a base year. No interest shall be paid on a refund or charged on a late payment, provided the refund or the late payment is made not more than thirty (30) days from the date of the payment that created the refund or the due date of the tax, whichever is later. (fl Taxes, penalties and interest herein provided shall be assessed and collected in the manner provided by law for the enforcement of the collection of other taxes, except as may be otherwise provided herein. - (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) - State law reference-Similar provisions, Code of Virginia, § 58.1-3916. Sec. 10-7. Zoning compliance. It shall be the duty of every person applying for a business license to ascertain whether the location for the conducting of such business, profession, trade, occupation or calling is properly zoned and has any necessary use permit before making application for such business license. The commissioner of the revenue, in any case where he suspects the location is not properly zoned for the type of business, profession, trade, occupation or calling proposed by the applicant, shall refuse to issue such business license until a certificate is issued by the zoning administrator stating that the location is properly zoned and the necessary use permit, if any, has been granted. The issuance of a business license by the commissioner of the revenue shall not be deemed to be approval by the county of zoning compliance. (Ord. No. 121295-24, § 1, 12-12-95) Sec. 10-8. Situs of gross receipts. (a) General rule. Whenever the tax imposed by this article is measured by gross receipts, the gross receipts included in the taxable measure shall be only those gross receipts attributed to the exercise of a privilege subject to licensure at a defimite place of business within the county. In the case of activities conducted outside of a definite place of business, such as during a visit to a customer location, the gross receipts shall be attributed to the definite place of business from which such activities are initiated, directed, or controlled. The situs of gross receipts for different classifications of business shall be attributed to one (1) or more definite places of business or offices as follows: (1) The gross receipts of a contractor shall be attributed to the definite place of business at which his services are performed, or if his services are not performed at any definite place of business, then the definite place of business from which his services are directed or controlled, unless the contractor is subject to the provisions of § 58.1-3715. (2) The gross receipts of a retailer or wholesaler shall be attributed to the definite place of business at which sales solicitation activities occur, or if sales solicitation activities do not occur at any definite place of business, then the definite place of business from Supp. No. 4 557 § 10-8 ROANOKE COUNTY CODE ~~~ which sales solicitation activities are directed or controlled; however, a wholesaler or distribution house subject to a license tax measured by purchases shall determine the situs of its purchases by the definite place of business at which or from which deliveries of the purchased goods, wares and merchandise are made to customers. Any whole- saler who is subject to license tax in two (2) or more localities and who is subject to multiple taxation because the localities use different measures, may apply to the department of taxation for a determination as to the proper measure of purchases and gross receipts subject to license tax in each locality. (3) The gross receipts of a business renting tangible personal property shall be attributed to the definite place of business from which the tangible personal property is rented or, if the property is not rented from any definite place of business, then the definite place of business at which the rental of such property is managed. (4) The gross receipts from the performance of services shall be attributed to the definite place of business at which the services are performed or, if not performed at any definite place of business, then the definite place of business from which the services are directed or controlled. (b) Apportionment. If the licensee has more than one definite place of business and it is impractical or impossible to determine to which definite place of business gross receipts should be attributed under the general rule, the gross receipts of the business shall be apportioned between the definite places of businesses on the basis of payroll. Gross receipts shall not be apportioned to a definite place of business unless some activities under the applicable general rule occurred at, or were controlled from, such definite place of business. Gross receipts attributable to a definite place of business in another jurisdiction shall not be attributed to this jurisdiction solely because the other jurisdiction does not impose a tax on the gross receipts attributable to the definite place of business in such other jurisdiction. (c) Agreements. The assessor may enter into agreements with any other political subdivi- sion of Virginia concerning the manner in which gross receipts shall be apportioned among definite places of business. However, the sum of the gross receipts apportioned by the agreement shall not exceed the total gross receipts attributable to all of the definite places of business affected by the agreement. Upon being notified by a taxpayer that its method of attributing gross receipts is fundamentally inconsistent with the method of one or more political subdivisions in which the taxpayer is licensed to engage in business and that the difference has, or is likely to, result in taxes on more than one hundred (100) percent of its gross receipts from all locations in the affected jurisdictions, the assessor shall make a good faith effort to reach an apportionment agreement with the other political subdivisions involved. If an agreement cannot be reached, either the assessor or taxpayer may seek an advisory opinion from the department of taxation pursuant to § 58.1-3701; notice of the request shall be given to the other party. Notwithstanding the provisions of § 58.1-3993, when a taxpayer has demonstrated to a court that two (2) or more political subdivisions of Virginia have assessed taxes on gross receipts that may create a double assessment within the meaning Stapp. No. 4 558 LICENSES § 10-8 ~, of § 58.1-3986, the court shall enter such orders pending resolution of the litigation as may be necessary to ensure that the taxpayer is not required to pay multiple assessments even though it is not then known which assessment is correct and which is erroneous. (d) Limitations and extensions. (1) Where, before the expiration of the time prescribed for the assessment of any license tax imposed pursuant to this ordinance, both the assessing official and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (2) Notwithstanding § 58.1-3903, the assessing official shall assess the local license fee or tax omitted because of fraud or failure to apply for a license for the current license year and the six (6) preceding license years. (3) The period for collecting any local license fee or tax shall not expire prior to the period • specified in § 58.1-3940, two (2) years after the date of assessment if the period for assessment has been extended pursuant to this subdivision of the chapter, two (2) years after the final determination of an appeal for which collection has been stayed pursuant to subsection (e)(2) or (e)(4) of this section, or two (2) years after the final decision in a court application pursuant to § 58.1-3984 or similar law for which collection has been stayed, whichever is later. (e) Appeals and rulings. (1) Any person assessed with a local license tax as a result of an audit may apply within ninety (90) days from the date of such assessment apply to the assessor for a correction of the assessment. The application must be filed in good faith and sufficiently identify the taxpayer, audit period, remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts relevant to the taxpayer's contention. The assessor may hold a conference with the taxpayer if requested by the taxpayer, or require submission of additional information and documents, a further audit, or other evidence deemed necessary for a proper and equitable determination of the application. The assessment shall be deemed prima facie correct. The assessor shall undertake a full review of the taxpayer's claims and issue a determination to the taxpayer setting forth its position. Every assessment pursuant to an audit shall be accompanied by a written explanation of the taxpayer's right to seek correction and the specific procedure to be followed in the county (e.g., the name and address to which an application should be directed). (2) Provided a timely and complete application is made, collection activity shall be suspended until a final determination is issued by the assessor, unless the assessor determines that collection would be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of section 10-6 of this chapter, but no further Supp. No. 4 559 '-, ~f § 10-8 ROANOKE COUNTY CODE p, penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" includes a finding that the application is frivolous, or that ataxpayer desires to (i) depart quickly from the locality, (ii) remove his property therefrom, (iii) conceal himself or his property therein, or (iv) do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question. (3) Any person assessed with a local license tax as a result of an audit may apply, within ninety (90) days of the determination by the assessing official on an application pursuant to subsection (e)(1) as hereinabove set forth, to the tax commissioner fora correction of such assessment. The tax commissioner shall issue a determination to the taxpayer within ninety (90) days of receipt of the taxpayer's application, unless the taxpayer and the assessing official are notified that a longer period will be required. The application shall be treated as an application pursuant to § 58.1-1821, and the tax commissioner may issue an order correcting such assessment pursuant to § 58.1-1822. Following such an order, either the taxpayer or the assessing official may apply to the ' appropriate circuit court pursuant to § 58.1-3984. However, the burden shall be on the party making the application to show that the ruling of the tax commissioner is erroneous. Neither the tax commissioner nor the department of taxation shall be made a party to an application to correct an assessment merely because the tax commis- sioner has ruled on it. (4) On receipt of a notice of intent to file an appeal to the tax commissioner under subsection (ex3), the assessing official shall further suspend collection activity until a final determination is issued by the tax commissioner, unless the assessor determines that collection would be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of section 10-6 of this chapter, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" shall have the same meaning as set forth in subsection (e)(2) above. (5) Any taxpayer may request a written ruling regarding the application of a local license tax to a specific situation from the assessor. Any person requesting such a ruling must provide all the relevant facts for the situation and may present a rationale for the basis of an interpretation of the law most favorable to the taxpayer. Any misrepresentation or change in the applicable law or the factual situation as presented in the ruling request shall invalidate any such ruling issued. A written ruling may be revoked or amended prospectively if (i) there is a change in the law, a court decision, or the guidelines issued by the department of taxation upon which the ruling was based or (ii) the assessor notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based. However, any person who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) Supp. No. 4 560 LICENSES § 10-9 ~ Sec. 10-9. Exclusions and deductions from "gross receipts:' (a) General rule. Gross receipts for license tax purposes shall not inclpde any amount not derived from the exercise of the licensed privilege to engage in a business or profession in the ordinary course of business or profession. (b) The following items shall be excluded from gross receipts: (1) Amounts received and paid to the United States, the Commonwealth or any county, city or town for the Virginia retail sales or use tax, or for any local sales tax or any local excise tax on cigarettes, for any federal or state excise taxes on motor fuels. (2) Any amount representing the liquidation of a debt or conversion of another asset to the extent that the amount is attributable to a transaction previously taxed (e.g., the factoring of accounts receivable created by sales which have been included in taxable receipts even though the creation of such debt and factoring are a regular part of its business). (3) Any amount representing returns and allowances granted by the business to its customer. (4) Receipts which are the proceeds of a loan transaction in which the licensee is the obligor. (5) Receipts representing the return of principal of a loan transaction in which the licensee is the creditor, or the return of principal or basis upon the sale of a capital asset. (6) Rebates and discounts taken or received on account of purchases by the licensee. A rebate or other incentive offered to induce the recipient to purchase certain goods or services from a person other than the offeror, and which the recipient assigns to the licensee in consideration of the sale of goods and services shall not be considered a rebate or discount to the licensee, but shall be included in the licensee's gross receipts together with any handling or other fees related to the incentive. (7) Withdrawals from inventory for purposes other than sale or distribution and for which no consideration is received and the occasional sale or exchange of assets other than inventory, whether or not a gain or loss is recognized for federal income tax purposes. (8) Investment income not directly related to the privilege exercised by a business subject to licensure not classified as rendering financial services. This exclusion shall apply to interest on bank accounts of the business, and to interest, dividends and other income derived from the investment of its own funds in securities and other types of investments unrelated to the licensed privilege. This exclusion shall not apply to interest, late fees and similar income attributable to an installment sale or other transaction that occurred in the regular course of business. (c) The following shall be deducted from gross receipts or gross purchases that would otherwise be taxable: (1) Any amount paid for computer hardware and software that are sold to a United States federal or state government entity provided that such property was purchased within Supp. No. 5 561 § 10-9 ROANOKE COUNTY CODE ,~ l two years of the sale to said entity by the original purchaser who shall have been contractually obligated at the time of purchase to resell such property to a state or federal government entity. This deduction shall not occur until the time of resale and shall apply to only the original cost of the property and not to its resale price, and the deduction shall not apply to any of the tangible personal property which was the subject of the original resale contract if it is not resold to a state or federal government entity in accordance with the original contract obligation. (2) Any receipts attributable to business conducted in another state or foreign country in which the taxpayer is liable for an income or other tax based upon income. (Ord. No. 121295-24, § 1, 12-12-95) Sec. 10-9.1. Limitation on gross receipts-Pari-mutuel wagering. Gross receipts for license tax purposes under this chapter and under chapter 37 (§ 58.1-3700 et seq.) of the Code of Virginia shall not include the license and admission taxes established under §§ 59.1-392 and 59.1-393 of the Code of Virginia, respectively, nor shall it include pari-mutuel wagering pools as established under § 59.1-392 of the Code of Virginia. (Ord. No. 102798-8, § 1, 10-27-98) Sec. 10-8.2. Same-Real estate brokers. Gross receipts of real estate brokers for license tax purposes under this chapter and under chapter 37 (§ 58.1-3700 et seq.) of the Code of Virginia shall not include amounts received by any broker which arise from real estate sales transactions to the extent that such amounts are paid to a real estate agent as a commission on any real estate sales transaction and the agent is subject to the business license tax on such receipts. The broker claiming the exclusion shall identify on its license application each agent to whom the excluded receipts have been paid, and the jurisdiction in the commonwealth to which the agent is subject to business license taxes. (Ord. No. 102798-8, § 1, 10-27-98) Sec. 10-9.3. Same-Providers of funeral services. Gross receipts of providers of funeral services for license tax purposes under this chapter and under chapter 37 (§ 58.1-3700 et seq.) of the Code of Virginia shall not include amounts collected by any provider of funeral services on behalf of, and paid to, another person providing goods or services in connection with a funeral. The exclusion provided by this section shall apply if the goods or services were contracted for by the provider of funeral services or his customer. A provider of funeral services claiming the exclusion shall identify on its license application each person to whom the excluded receipts have been paid and the amount of the excluded receipts paid by the provider of funeral services to such person. As used in this section, "provider of funeral services" means any person engaged in the funeral service profession, operating a funeral service establishment, or acting as a funeral director or embalmer. (Ord. No. 102798-8, § 1, 10-27-98) Supp. No. 5 562 LICENSES § 10-10 ~ :~` Sec. 10-9.4. Same-Staffing firms. (a) Gross receipts for license tax purposes under this chapter and under chapter 37 (§ 58.1-3700 et seq.) shall not include employee benefits paid by a staffing firm to, or for the benefit of, any contract employee for the period of time that the contract employee is actually employed for the use of the client company pursuant to the terms of a PEO services contract or temporary help services contract. The taxable gross receipts of a staffing firm shall include any administrative fees received by such firm from a client company, whether on a fee-for- service basis or as a percentage of total receipts from the client company. (b) For the purpose of this section: Client company means a person, as defined in § 1-13.19, that enters into a contract with a staffing form by which the staffing firm, for a fee, provides PEO services or temporary help services. Contract employee means an employee performing services under a PEO services contract or temporary help services contract. Employee benefits means wages, salaries, payroll taxes, payroll deductions, workers' compensation costs, benefits, and similar expenses. PEO services or professional employer organization services means an arrangement whereby a staffing firm assumes employer responsibility for payroll, benefits, and other human resources functions with respect to employees of a client company with no restrictions or limitations on the duration of employment. PEO services contract means a contract pursuant to which a staffing firm provides PEO services for a client company. Stang firm means a person, as defined in § 1-13.19, that provides PEO services or temporary help services. Temporary help services means an arrangement whereby a staffing firm temporarily assigns employees to support or supplement a client company's workforce. Temporary help services contract means a contract pursuant to which a staffing firm provides temporary help services for a client company. (Ord. No. 102798-8, § 1, 10-27-98) Sec. 10-10. Recordkeeping and audits. (a) Every person who is assessable with a local license fee or tax under this chapter shall keep sufficient records and accounts to enable the assessor to verify the correctness of the tax paid for the license years assessable and to enable the assessor to ascertain what is the correct amount of tax that was assessable for each of those years. All such records, books of account and other information shall be open to inspection and examination by the assessor in order to Supp. No. 5 562.1 § 10-10 ROANOKE COUNTY CODE ~. '~ allow the assessor to establish whether a particular receipt is directly attributable to the taxable privilege exercised within the county, and shall be maintained for a period of five (5) years. (b) The assessor shall provide the taxpayer with the option to conduct the audit in the taxpayer's local business office, if the records are maintained there. In the event the records are maintained outside the county, copies of the appropriate books and records shall be sent to the assessor's office upon demand. (c) Each licensee whose license is measured by gross receipts or purchases shall submit to the commissioner of the revenue, not later than March 1 of each year, a report of his gross receipts or purchases for the preceding year. (d) In those cases in which the conduct of the business, profession, trade, occupation or calling involves operations subject to more than one (1) rate or computed on more than one (1) base, as herein set forth, the licensee is hereby required to maintain separate accounts for each such operation; provided, however, that the licensee may elect to maintain a single account for all operations in which case the entire business license shall be computed at the highest rate applicable to any part of the business taxed on gross receipts. (e) If any licensee shall fail to maintain the records required in this section, regularly supported by customary vouchers, the commissioner of the revenue is hereby authorized and directed to estimate the taxpayer's gross receipts or purchases on the basis of the best evidence he can obtain, and the commissioner of the revenue shall make an assessment on the basis of such determination. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, § 58.1-3109(b). Sapp. Nn. 5 562.2 LICENSES § 10-13 D Sec. 10-11. Commencement of business. (a) Every person beginning a business, profession, trade, occupation or calling which is subject to licensure under the provisions of this chapter and is based in whole or in part on gross receipts or purchases, shall estimate the amount of the gross receipts he will receive or the purchases to be made between the date of beginning business and the end of the then-current year, and his license fee or tax for the then-current year shall be computed on such estimate. (b) Whenever a license fee or tax is so computed upon the estimated gross receipts or purchases, any erroneous estimate shall be subject to correction and the commissioner of the revenue shall assess such person with any additional license fee or tax found to be due after the end of that license year, and shall at the same time correct the estimate for the then current license year, until a full year of operation shall have been completed, and in case of an over-estimate the taxpayer shall be entitled to a credit upon his license fee or tax payable the following year. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) Sec. 10-12. Payment of license tax by corporations, partnerships, or employers. When the business, profession, trade, occupation or calling licensed is conducted by a corporation or partnership, or by an employer of persons who would otherwise be liable for a license tax, and the license tax is imposed upon the gross receipts or purchases thereof, then the license tax shall be paid by the corporation or partnership, or employer; and when so paid it shall be deemed to discharge the license tax liability of the officers and employees of such corporation, and of the partners and employees of such partnership and of such persons employed by an employer who would otherwise be liable for such license tax, insofar as the business of such licensed corporation, partnership or employer is concerned. (Ord. No. 121295-24, § 1, 12-12-95) Sec. 10-13. ~ansfer of licenses. (a) Licenses issued under the provisions of Article II of this chapter, except as otherwise provided, may be transferred from one person to another or from one location to another; provided that no such transfer shall be valid unless and until notice in writing is given to the commissioner of the revenue of the proposed transfer, which notice shall contain the name, trade name, if any, and the address of the proposed transferee; the proposed new location, if any; and the effective date of the proposed transfer; and the commissioner of the revenue may approve such transfer upon being satisfied of the good faith thereof. Failure to notify the commissioner of the revenue of the transfer of a license within thirty (30) days of such transfer shall invalidate such license and such invalidated license shall not be subject to refund as provided by section 10-16 of this Code. (b) It is specifically provided, however, that if the transferor's license for the current license year has been based on an estimate of gross receipts or purchases, as provided in subsections 10-2(i) and (1) of this chapter, the transferor shall reveal his gross receipts or purchases for the Supp. No. 4 563 § 10-13 ROANOKE COUNTY CODE ~ ~` period he was in business during the current license year and if the accumulation of gross receipts or purchases by transfer date shall exceed the original estimate, the transferee shall be required to amend the license by an estimate of the gross receipts or purchases he will incur between the day of beginning business and the end of the current license year. (c) Licenses issued under the provisions of Article III shall not be transferred from one person to another but may be transferred from one location to another within the County of Roanoke. (Ord. No. 121295-24, § 1, 12-12-95) Sec. 10-14. Display of evidence of license. Every person required to obtain a license under the provisions of this chapter shall keep the form, decal, or sign issued in evidence thereof as prescribed by the commissioner of the revenue in a convenient and conspicuous place, and whenever required to do so shall exhibit the same to any authorized enforcement officer of the county. (Ord. No. 121295-24, § 1, 12-12-95) Sec. 10-15. Assessment of omitted or insufficient license fees or taxes. (a) If the commissioner of the revenue ascertains that any person has not been assessed with a license fee or tax levied under the terms of this chapter for any license year of the three (3) license years last past, it shall be the duty of the commissioner of the revenue to assess such person with the proper license fee or tax for the year or years omitted. (b) If the commissioner of the revenue ascertains that any assessment of a license fee or tax levied under the provisions of this chapter for any of the three (3) license years last past or for the then-current license year was for less than the correct amount, then the commissioner of the revenue shall assess the licensee with the additional license fee or tax found to be due. (c) Penalty and interest at the rate provided under section 10-6 shall accrue on such omitted or insufficient tax amounts from the date of such assessment until payment; provided, if such assessment was necessitated through no fault of the taxpayer, such penalty and interest shall accrue after thirty (30) days from such date of assessment until payment. (d) In the event that the omitted or insufficient assessment or payment of such license fees or taxes is due to the fraudulent intent to evade taxes on the part of any person responsible for the same, penalty and interest at the rate provided under section 10-6 shall accrue on such omitted or insufficient tax amounts from the date that the tax amounts otherwise should have been due and payable. Such person shall further be subject to any and all applicable sanctions and criminal penalties for violation of this chapter as provided in this Code and by state law. (Ord. Pdo. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, § 58.1-3903. Supp. No. 4 564 LICENSES Sec. 10-16. Erroneous assessments and refunds. § 10-17 `~ (a) The commissioner of the revenue is empowered to certify to the treasurer any instances of erroneous assessments. Upon receipt of such certificate the treasurer is directed to make a refund based upon the certificate of the commissioner of the revenue. (b) Licenses issued under the provisions of Article II of this chapter, except those measured by other than gross receipts or purchases, shall be subject to refund where the licensee goes out of business before the end of the current license year subject to all of the following qualifications: (1) License for the current license year must be based on gross receipts or purchases obtained throughout the preceding calendar year. (2) The reason for going-out-of-business is not connected in any manner with the violation of any state law or local ordinance or violation of any rules or regulations made pursuant thereto. (3) The amount of refund shall be determined in the following manner: If the licensee goes out of business before the end of any month except December, the refund shall be calculated by dividing the tax paid for that year's license by a fraction in which the numerator shall be the number of months remaining in the calendar year following the month in which business ceases and the denominator is the number twelve (12); but in no case shall the refund reduce the tax below the minimum as provided by this Code. (4) No refund shall be made of any license fee, of any minimum flat tax, or of any other flat license fee not based on gross receipts or purchases. (c) Refunds based on licensee going out of business shall be made in the same manner as herein provided for erroneous assessments. (d) If any person seeking a refund is indebted to the county or any department or office thereof, or is indebted to any state constitutional office of the county for a local levy, the refund, or so much thereof as is necessary, shall first be applied to such indebtedness. (e) Any person who has been properly issued a license may apply for a refund prior to the date upon which the license was to become effective by providing satisfactory evidence to the commissioner of the revenue that the business was never commenced or the sale, show, performance, or exhibition will not take place. Upon being satisfied that such license was never in effect, the commissioner of the revenue may authorize a refund of the license fee or tax paid, less a thirty dollar ($30.00) processing fee. (Ord. No. 121295-24, § 1, 12-12-95;~ Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, §§ 58.1-3980, 58.1-3981. Sec. 10-17. License as personal privilege. Every license issued under the provisions of this chapter shall be deemed to confer a personal privilege to transact, carry on, or conduct the business, profession, trade, occupation or calling which may be the subject of the license, and shall not be exercised except by the persons licensed. (Ord. No. 121295-24, § 1, 12-12-95) Supp. No. 4 565 § 10-18 ROANOKE COUNTY CODE ~ ~ f .~ `~ Sec. 10-18. Enforcement of chapter. (a) In the enforcement of the provisions of this chapter the commissioner of the revenue of the county, in addition to the powers herein specifically granted, shall have all and the same enforcement authority with respect to county licenses that state law confers upon commis- sioners of the revenue generally with respect to state licenses, except to the extent that such authority and powers are in conflict with the specific provisions of § 58.1-3703.1 of the Code of Virginia (1950, as amended), which shall be overriding as applied to license fees and taxes. (b) As one of the means of ascertaining the amount of any license fee or tax due under the provisions of this chapter, or of ascertaining any other pertinent information, the commis- sioner of the revenue may require taxpayers or their agents or any person, firm, or officer of a company or corporation to furnish information relating to tangible or intangible personal property, income, or license fees or taxes of any and all taxpayers; and require such persons to furnish access to books of account or other papers and records for the purpose of verifying the tax returns of such taxpayers and procuring the information necessary to make a complete assessment of any taxpayer's tangible and intangible personal property, income, and license fees or taxes for the current year. (c) The commissioner may, for the purpose of assessing all taxes assessable by his office, summon the taxpayer or any other person to appear before him at his office, to answer under oath, questions touching the tax liability of any and all specifically identified taxpayers. The commissioner shall not, however, summon a taxpayer or other person for the tax liability of the taxpayer which is the subject of litigation. (d) Any person who refuses to (i) furnish to the commissioner of the revenue access to books of account or other papers and records, (ii) furnish information to the commissioner of the revenue relating to the assessment of taxes, (iii) answer under oath questions touching any person's tax liability, or (iv) exhibit to the commissioner of the revenue any subject of taxation liable to assessment by the commissioner of the revenue, shall be deemed guilty of a Class 4 misdemeanor. Each day's refusal to furnish such access or information shall constitute a separate offense. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, §§ 58.1-3110, 58.1-3111. Sec. 10-19. Violations of chapter. (a) It shall be unlawful and a violation of this chapter for any person to operate a business, profession, trade, occupation or calling within the county without having first obtained a license in accordance with section 10-4 and before posting such license as required by section 10-14. Such violations shall constitute a Class 1 misdemeanor. (b) Any person who shall willfully fail or refuse to file a business license application or return as required by section 10-4 shall be guilty of a violation of law. Upon conviction for such failure, the person shall be punished as a Class 3 misdemeanor if the amount of the tax Supp. No. 4 566 LICENSES § 10-30 r~ ..~ lawfully assessed in connection with the return is one thousand dollars ($1,000.00) or less and as a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than one thousand dollars ($1,000.00). (c) It shall be unlawful and a violation of this chapter for any person to make false statements with intent to defraud in any application, return, or affidavit required by this chapter. Such violation shall constitute (i) a Class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is one thousand dollars ($1,000.00) or less, or (ii) a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than one thousand dollars ($1,000.00) Upon conviction under this section, the commissioner of the revenue shall revoke all licenses of the business for the balance of the license year. (d) Any person, firm, or corporation holding a license under this chapter to operate any business shall forfeit such license immediately upon conviction by any court of competent jurisdiction in the Commonwealth of Virginia of a violation of (i) section 18.2-248 of the Code of Virginia, relating to an imitation controlled substance or (ii) section 18.2-248.7 of the Code of Virginia, relating to money laundering. (Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) Cross reference-Penalty for Class 1 and Class 3 misdemeanors, § 1-10. State law reference-Code of Virginia, §§ 58.1-3916.1, 58.1-3700. Secs. 10-20-10-29. Reserved. ARTICLE II. CLASSIFIED BUSINESS AND OCCUPATIONAL LICENSE PROVISIONS Sec. 10-30. Contractors. (a) The annual license tax imposed hereunder for contractors and persons constructing on their own account for sale shall be in the amount of sixteen cents ($0.16) per one hundred dollars ($100.00) of gross receipts from the business during the preceding calendar year. (b) Contractor means any person, firm or corporation: (1) Accepting or offering to accept 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) Accepting or offering to accept 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) Accepting or offering to accept 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; Supp. No. 4 567 § 10-30 ROANOKE COUNTY CODE ~,`~~ (4) Accepting or offering to accept an order or contract to construct any sewer of stone, brick, terra cotta, or other material; (5) Accepting or offering to accept orders or contracts for doing any work on or in any building or premises involving the erecting, installing, altering, repairing, servicing, or maintaining electric wiring, devices, or appliances permanently connected to such wiring; or the erecting, repairing or maintaining of lines for the transmission or distribution of electric light and power; or (6) Accepting or offering to accept an order or contract to remodel, repair, wreck, or demolish a building; or (7) Accepting or offering to accept an order or contract to bore or dig a well; or (8) Accepting or offering to accept an order or contract to install, maintain, or repair air-conditioning apparatus or equipment; or (9) Engaging in the business of plumbing and steam fitting, whether such work is done or offered to be done by day labor, general contract or subcontract. (c) Contracting generally includes, but is not limited to, persons engaged in the following occupations, businesses or trades: Air-conditioning Brick contracting and other masonry Building Cementing Dredging Electrical contracting Elevator installation Erecting signs which are assessed as realty Floor scraping or finishing Foundations House moving Paint and paper decorating Plastering Plumbing, heating, steamfitting Refrigeration Road, street, bridge, tunnel, sidewalk or curb and gutter construction Roofing and tinning Sewer drilling and well digging Supp. No. 4 568 LICENSES Sign painting Structural metal work Tile, glass, flooring and floor covering installation Wrecking, moving or excavating (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) Cross references-Building regulations, Ch. 7; contractors and tradesmen, § 7-31 et seq. State law reference-Similar provisions, Code of Virginia, §§ 58.1-3706(A)(1), 58.1-3714. Sec. 10-31. Retailer. (a) The annual license tax imposed hereunder for retailers or retail merchants shall be in the amount of twenty cents ($0.20) per one hundred dollars ($100.00) of gross receipts from the business during the preceding license year. (b) Retailer or retail merchant shall mean any person or merchant who sells goods, wares end merchandise for use or consumption by the purchaser or for any purpose other than resale by the purchaser, but does not include sales at wholesale to institutional, commercial and industrial users. (c) Any person who is both a wholesale merchant and a retail merchant is subject to the retail license tax for the retail portion of the business and the wholesale license tax for the wholesale portion of the business. Such person may, however, obtain a retail license for both the retail and wholesale portions of the business. (d) Any person engaged in the short-term rental business as defined in § 58.1-3510 of the Code of Virginia (1950, as amended) shall be classified as a retailer for license tax rate purposes. (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, § 58.1-3706(A)(2). Sec. 10-32. Financial services. ~.~~ (a) The annual license tax imposed hereunder for financial services shall be in the amount of fifty-eight cents ($0.58) per one hundred dollars ($100.00) of gross receipts from the occupation during the preceding calendar year. (b) Financial services means the buying, selling, handling, managing, investing, and providing of advice regarding money, credit, securities, or other investments. (c) Those engaged in rendering financial services include, but are not limited to, the following: Buying installment receivables Chattel mortgage financing § 10-32 Supp. No. 5 569 § 10-32 ROANOKE COUNTY CODE Consumer financing Credit card services Credit unions Factors Financing accounts receivable Industrial loan companies Installment financing Inventory financing Loan or mortgage brokers Loan or mortgage companies Safety deposit box companies Security and commodity brokers and services Stockbroker Working capital financing Other money lenders (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, § 58.1-3706(A)(3). Sec. 10-33. Real estate services. (a) The annual license tax imposed hereunder for real estate services shall be in the amount of fifty-eight cents ($0.58) per one hundred dollars ($100.00) of gross receipts from the business during the preceding calendar year. Every person whose gross receipts in the preceding calendar year shall be less than five thousand dollars ($5,000.00) from any real estate service shall pay the license fee of fifty dollars ($50.00) imposed in subsection 10-3(a) of this chapter upon commencement of the business and initial application for a license and shall thereafter be exempt from the payment of a license fee or tax, provided that such person continues to qualify for this exemption and otherwise complies with the requirements of this chapter. (b) Real estate services means providing a service with respect to the purchase, sale, lease, rental, or appraisal of real property. (c) Those rendering real estate services include, but are not limited to, the following: Appraisers of real estate Escrow agent, real estate Fiduciaries, real estate Lessors of real property D -'~ Supp. No. 5 570 LICENSES § 10-35 Real estate agents, brokers, and managers Real estate selling agents Rental agents for real estate (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 91493-8, § 1, 9-14-93; Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96; Ord. No. 032498-13, § 1, 3-24-98) State law reference-Similar provisions, Code of Virginia, § 58.1-3706(A)(3). Sec. 10-34. Professional services. (a) The annual license tax imposed hereunder for professional services shall be in the amount of fifty-eight cents ($0.58) per one hundred dollars ($100.00) of gross receipts from the occupation during the preceding calendar year. Every person whose gross receipts in the preceding calendar year shall be less than five thousand dollars ($5,000.00) from any professional service shall pay the license fee of fifty dollars ($50.00) imposed in subsection 10-3(a) of this chapter upon commencement of the business and initial application for a license and shall thereafter be exempt from the payment of a license fee or tax, provided that such person continues to qualify for this exemption and otherwise complies with the requirements of this chapter. (b) Professional services means services performed by architects, attorneys-at-law, certified public accountants, dentists, engineers, land surveyors, surgeons, veterinarians, and practi- tioners of the healing arts (the arts and sciences dealing with the prevention, diagnosis, treatment and cure or alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities) and such occupations, and no others, as the department of taxation may list in the BPOL guidelines promulgated pursuant to § 58.1-3701. The department shall identify and list each 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 in 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 rather than for personal profit. (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 91493-8, § 1, 9-14-93; Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96; Ord. No. 032498-13, § 1, 3-24-98) State law reference-Similar provisions, Code of Virginia, § 58.1-3706(A)(3). Sec. 10-35. Repair service occupations. (a) The annual license tax imposed hereunder for any repair service occupation, business, or trade shall be in the amount of thirty-six cents ($0.36) for each one hundred dollars ($100.00) of gross receipts from the occupation during the preceding calendar year. (b) Repair service occupations include, but are not limited to, the following: Airplane repair Auto repair, engine repair of any type ~" ~~~ Supp. No. 5 571 § 10-35 ROANOKE COUNTY CODE ~ `~ Bicycle repair Business and office machines repair ,' Clothes, hats, carpets or rugs, repair of Dressmaking, slip covers, drapery and/or curtain making (service only) Furniture, upholstering, repair of Gunsmith, gun repairing Locksmith Machine shop, boiler shop Mattresses, repair of Nickel and chrome plating Paint shop, other than contractor Radio, refrigerators, electrical appliance, home appliances, repair of Reweaving Road machines, farm machinery, repair of Saw, tools, repair of Shades, repair of Shoe repair Tire repair Toys, repair of Umbrellas, harness, leather goods, repair of Washing, automatic-cleaning of automobiles Watches, clocks, repair of Welding shop Other repair services. (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, § 58.1-3706(A)(4). Sec. 10-36. Personal and business service occupations. (a) The annual license tax imposed hereunder for personal or business services, and all other businesses and occupations not specifically listed or excepted in this chapter of the Roanoke County Code or the Code of Virginia, shall be in the amount of thirty-six cents ($0.36) per one hundred dollars ($100.00) of gross receipts from the occupation during the preceding calendar year. Every person whose gross receipts in the preceding calendar year shall be less s~~~. N~. 5 572 LICENSES § 10-36 ~,. ~1 than five thousand dollars ($5,000.00) from any personal or business service shall pay the license fee of fifty dollars ($50.00) imposed in subsection 10-3(a) of this chapter upon commencement of the business and initial application for a license and shall thereafter be exempt from the payment of a license fee or tax, provided that such person continues to qualify for this exemption and otherwise complies with the requirements of this chapter. (b) Personal services shall mean rendering for compensation any personal, business or other services not specifically classified as financial, real estate, professional, or repair services, under this chapter, or rendered in any other business or occupation not specifically classified in this chapter unless exempted from local license tax by Title 58.1 of the Code of Virginia. (c) Those rendering a personal or business service include, but are not limited to, the following: Addressing letters or envelopes Advertising agencies Airports Ambulance services Amusements and recreation services (all types) Animal hospitals, grooming services, kennels or stables Artists Auctioneers and common criers Automobile driving schools Barber shops, beauty parlors, and hairdressing establishments, schools and services Bid or building reporting service Billiard or pool establishments or parlors Blacksmith or wheelwright Boat landings Booking agents or concert managers Bottle exchanges Bowling alleys Business research and consulting services Cemeteries Chartered clubs Child care attendants or schools Child or adult home care registry Supp. No. 5 573 § 10-36 ROANOKE COUNTY CODE ,~ : t...~ .,. ':~: Cleaning chimneys and/or furnaces Clinical laboratory Coin machine operator Collection agents or agencies Commercial photography, art and graphics Commercial sports Computerized information retrieval service Dance band Dance halls, studios and schools Data processing, computer and systems development services Developing or enlarging photographs Detective agency and protective services Domestic service registry Drafting services Electrolysis or scalp treatment Engraving Erecting, installing, removing or storing awnings Escort service Extermination services Freight traffic bureaus Fumigating or disinfecting Funeral services and crematories Golf courses, driving ranges and miniature golf courses Hauling of sand, gravel or dirt Hospitals, profit and nonprofit Hotels, motels, tourist courts, boarding and rooming houses and trailer parks and campsites House cleaning services Information bureaus Instructors, tutors, schools and studios of music, ceramics, art, sewing, sports and the like Interior decorating Janitorial services Sapp. No. 5 574 LICENSES § 10-36 y A~ Labor service Laundry cleaning and garment services including laundries, dry cleaners, linen supply, diaper service, coin-operated laundries and carpet and upholstery cleaning Limousine service Mailing, messenger and correspondent services Massage therapists Massage technicians Movie theaters and drive-in theaters Musician Nickel plating, chromizing and electroplating Nurses and physician registries Nursing and personal care facilities including nursing homes, convalescent homes, homes for the retarded, old-age homes and resthomes Packing, crating, shipping, hauling or moving goods or chattels for others Parcel delivery services Parking lots, public garages and valet parking Pawnbrokers Personal services, labor agents and employment bureaus Photographers and photographic services Photocopying Physical fitness establishment Physicians registry Piano tuning Picture framing and gilding Porter services Press clipping services Private investigation Promotional agents or agencies Public relations services Realty multiple listing services Renting or leasing any items of tangible personal property Reproduction services Supp. No. 5 575 § 10-36 ROANOKE COUNTY CODE ~~~ Secretarial services Septic tank cleaning Shoe repair, shoe shine and hat repair shops Sign painting Statistical service Storage-all types Swimming pool, other than nonprofit or cooperative Swimming pool maintenance and management Tabulation services Tanning salons Tax preparers (other than professionals listed in section 10-34) Taxicab companies Taxidermist Telephone answering services Theaters Theatrical performers, bands and orchestras Towing services Transportation services including buses and taxis Travel bureaus Tree surgeons, trimmers and removal services Trucking companies, intrastate and interstate (unless a certified motor vehicle carrier operating in the Commonwealth of Virginia and filing such annual report as required by section 58.1-2654 of the Code of Virginia) Turkish, Roman or other like baths or parlors Undertaker, embalmer Vehicle title service Wake-up services Washing, cleaning or polishing automobiles Writers Supp. Nn. 5 576 LICENSES § 10-39 a ~~ Other personal or business service occupations. (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 92292-8.e, § 1, 9-22-92; Ord. No. 91493-8, § 1, 9-14-93; Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96;'Ord. No. 032498-13, § 1, 3-24-98) State law reference-Similar provisions, Code of Virginia, § 58.1-3706(A)(4). Secs. 10-37-10-39. Reserved. Supp. No. 5 576.1 LICENSES § 10-42 ~~~J ARTICLE III. SPECIAL LICENSE PROVISIONS Sec. 10-40. Bondsmen. (a) Every person who, for compensation, enters into any bond or bonds for others, whether as principal or surety, shall pay for the privilege an annual license tax of five hundred dollars ($500.00), not transferable or subject to proration. (b) No such license shall be issued unless and until the applicant shall have first obtained a certificate from the judge of the circuit court as provided in article 4, chapter 9, title 19.2 of the Code of Virginia. (c) A license granted to a professional bondsman in Roanoke County shall authorize such person to enter into such bonds in any other county or city. (d) Any person who violates the provisions of this section shall have his license revoked and shall pay a penalty of one thousand dollars ($1,000.00). (03~d. No. 112288-6, § 1, 11-22-88) State law reference-Similar provisions, Code of Virginia, § 58.1-3724. Sec. 10-41. Fortune-tellers, astrologists, etc. (a) Every person engaged in business as afortune-teller, clairvoyant, phrenologist, spirit medium, astrologist, hypnotist, palmist, or handwriting analyst, for which compensation is received, shall pay for the privilege an annual license tax of one thousand dollars ($1,000.00), which license shall not be transferred or prorated. (b) Any person who engages in the activities of subsection (a) without obtaining a license shall be guilty of a Class 3 misdemeanor. (Ord. No. 112288-6, § 1, 11-22-88) Cross reference-Penalty for a Class 3 misdemeanor, § 1-10. State law reference-Similar provisions, Code of Virginia, § 58.1-3726. Sec. 10-42. Photographers with no regularly established place of business. (a) Every photographer having no regularly established place of business in Roanoke County shall pay an annual. license tax of thirty dollars ($30.00) per year. Such tax shall not be transferable or subject to proration. (b) The term "photographer" shall mean any person, partnership, or corporation having na regularly established place of business in Roanoke County who provides services consisting of the taking of pictures or the making of pictorial reproductions in the county. The term shall also include every employee, agent, or canvasser for such photographer. (Ord. No. 112288-6, § 1, 11-22-88) State law reference-Similar provisions, Code of Virginia, § 58.1-372?. Supp. No. 4 5'77 § 10-43 ROANOKE COUNTY CODE Sec. 10-43. Commission merchants. (a) Every person engaging in business as a commission merchant shall pay for the privilege an annual license tax of thirty-six cents ($0.36) per one hundred dollars ($100.00) of commission income or thirty dollars ($30.00), whichever is higher. Such person engaged in such business shall not be subject to tax on total gross receipts from such sales. (b) A commission merchant is any person engaged in the business of selling merchandise on commission by sample, circular, or catalogue for a regularly established retailer, and who has no stock or inventory under his control other than floor samples held for demonstration or sale and owned by the principal retailer. (Ord. No. 112288-6, § 1, 11-22-88) State law reference- Similar provisions, Code of Virginia, § 58.1-3733. Sec. 10-44. Wholesale merchants. (a) Every person engaged in the business of a wholesale merchant shall pay for the privilege an annual license tax of five cents ($0.05) per one hundred dollars ($100.00) of purchases in the preceding license tax year. Q"~~ (b) Wholesaler or wholesale merchant shall mean any person or merchant who sells wares and merchandise for resale by the purchaser, including sales when the goods, wares and merchandise will be incorporated into goods and services for sale, and also includes sales to institutional, commercial and industrial users which because of the quantity, price, or other terms indicate that they are consistent with sales at wholesale. (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 121295-24, § 1, 12-12-95) State law reference-Similar provisions, Code of Virginia, § 58.1-3716. Sec. 10-45. Peddler and itinerant merchants. (a) Any person who shall carry from place to place any goods, wares, or merchandise and offer to sell or barter the same, or actually sell or barter the same, shall be deemed to be a peddler. Peddlers of family supplies of a perishable nature and peddlers of ice, wood, or coal shall pay for the privilege of engaging in such business a license tax of fifty dollars ($50.00) per month, or fraction thereof, for each vehicle with a yearly maximum tax of one hundred fifty dollars ($150.00) for the first vehicle and seventy-five dollars ($75.00) for each additional vehicle not to exceed five hundred dollars ($500.00) total. Peddlers of general merchandise shall pay for the privilege of engaging in such business a license tax of two hundred fifty dollars ($250.00) per month, or fraction thereof, per vehicle and not to exceed five hundred dollars ($500.00) in any one year. (b) An itinerant merchant is any person who engages in, does or transacts any temporary or transient business in the county and who, for the purpose of carrying on such business, occupies any location for a period of less than one year. Any itinerant merchant of family supplies of a perishable nature and of ice, wood, or coal shall pay for the privilege of engaging in such business a license tax of two hundred fifty dollars ($250.00) per month, or fraction Supp. No. 4 578 LICENSES § 10-47 ~~ ~: hereof, and not to exceed five hundred dollars ($500.00) in any one year. Itinerant merchants of general merchandise shall pay for the privilege of engaging in such business an annual license tax in the amount of five hundred dollars ($500.00). ' (c) For purposes of this section, "family supplies of a perishable nature" shall include meats, milk, butter, eggs, poultry, game, vegetables, fruits, flowers, plants, seafood, sandwiches, or other farm products. All other products-except ice, wood, or charcoal-shall be considered "general merchandise." (d) This section shall not apply to those who sell or offer for sale in person or by their employees ice, wood, charcoal, or family supplies of a perishable nature grown or produced by them and not purchased by them for sale. Anyone exempt under this paragraph must provide proof of such exemption upon request. (Ord. No. 112288-6, § 1, 11-22-88) State law reference-Similar provisions, Code of Virginia, § 58.1-3717. Sec. 10-46. Peddler at wholesale. ta) Every person engaging in business as a peddler at wholesale shall pay for the privilege an annual license tax in the amount of five cents ($0.05) per one hundred dollars ($100.00) of gross purchases for the preceding license tax year. \ ~ (b) A peddler at wholesale is any person, firm, or corporation who or which sells or offers to sell goods, wazes, or merchandise to licensed dealers, other than at a definite place of business operated by the seller, and the time of such sale or exposure for sale delivers, or offers to deliver, the goods, wazes, or merchandise to the buyer shall be deemed a peddler at wholesale. For purposes of this section, any delivery made on the day of sale shall be construed as a delivery at the time of sale. (Ord. No. 112288-6, § 1, 11-22-88) State law reference-Similar provisions, Code of Virginia, § 58.1-3718. Sec. 10-47. Limitations on license taxes imposed on peddlers, itinerant merchants, and peddlers at wholesale. Any license tax imposed on peddlers or itinerant merchants or on peddlers at wholesale shall not apply to: (1) A licensed wholesale dealer who sells and, at the time of such sale, delivers merchandise to retail merchants; (2) A distributor or vendor of motor fuels and petroleum products; (3) A distributor or vendor of seafood who catches seafood and sells only the seafood caught by him; (4) A farmer or producer of agricultural products who sells only the farm or agricultural products produced or grown by him; (5) A farmers' cooperative association; Supp. No. 4 579 § 10-47 ROANOKE COUNTY CODE ~~ ~~~` '~+r ~ ~ ` (6) A manufacturer who is subject to Virginia tax on intangible personal property who peddles ~at wholesale, only the goods, wares, or merchandise manufactured by him at a plant, and whose intangible personal property is taxed by this Commonwealth. (Ord. No. 112288-6, § 1, 11-22-88) State law reference-Similar provisions, Code of Virginia, § 58.1-3719. Sec. 10-48. Direct sellers. (a) Any person engaging in business as a direct seller shall pay for the privilege_an annual business license tax at the rate of twenty cents ($0.20) per one hundred dollazs ($100.00) of retail sales gross receipts, and five cents ($0.05) per one hundred dollars ($100.00) of wholesale gross receipts; except that no annual business license tax shall be levied if the direct seller has annual gross receipts of four thousand dollars ($4,000.00) or less. (b) A direct seller must apply annually for a business license and provide copies of the signed, written contract covering the direct sales activities of the taxpayer for the current year. The,commissioner of the revenue shall determine whether the taxpayer is eligible for licensing under this section, and whether the taxpayer is eligible for the exemption of this section. (c) 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 (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 or state tax purposes. (Ord. No. 112288-6, § 1, 11-22-88) State law reference-Similar provisions, Code of Virginia, § 58.1-3719.1. Sec. 10-49. Alcoholic beverages. (a) The license tax for alcoholic beverage sales and distribution shall be as follows: (1) For each wholesale beer license the tax shall be seventy-five dollazs ($75.00) per annum. (2) For each wholesale wine distributor's license, the tax shall be fifty dollazs ($50.00) per annum. (3) For each retail on-premises wine and beer license for a hotel, restaurant, or club, the tax shall be thirty-seven dollars and fifty cents ($37.50) per annum. Supp. No. 4 580 LICENSES § 10-49 \ ~~~ (4) For each retail off-premises wine and beer license, the tax shall be thirty-seven dollars and fifty cents ($37.50) per annum. . (5) For. each retail on-premises beer license for a hotel, restaurant, or club, the tax shall be twenty-five dollars ($25.00) per annum. (6) For each retail off-premises beer license the tax shall be twenty-five dollars ($25.00) per annum. (7) For each person holding mixed beverage restaurant and caterer's licenses, the tax shall be: a. Two hundred dollars ($200.00) per annum for each restaurant with a seating capacity at table for fifty (50) to one hundred (100) persons. b. Three hundred fifty dollars ($350.00) per annum for each restaurant with a seating capacity at tables for more than 100 but not more than 150 persons. c. Five hundred dollars ($500.00) per annum for each restaurant with a seating capacity at tables for more than 150 persons. d. Five hundred dollars ($500.00) per annum for each caterer. e. Mixed beverage special events license, ten dollars ($10.00) for each day of each event. " ~ - (8) For each private, nonprofit club operating a restaurant located on the premises of such club, the mixed beverage license tax shall be three hundred fifty dollars ($350.00) per annum. (b) Any license tax imposed by this section shall be in addition to the gross receipts license tax imposed by section 10-31 of this chapter. (c) Whenever the word "beer" is used in this section it shall be construed to include porter, ale, stout and other malt beverages, but not vinous beverages. (d) No license shall be issued to any person under the provisions of this section unless the applicant therefor holds at the same time, or simultaneously procures, a state license from the alcoholic beverage control board. (e) All dining rooms, restaurants, lunch rooms and club rooms, wherein the beverages defined in this section are sold for consumption on the premises, shall at all times be open to inspection by the state police and the police authorities of the county. Any store room or other building from which deliveries are made either at wholesale or retail by bottlers, wholesalers or retailers shall at all times be open to the inspection of the state police and the police authorities of the county. Any violation of the terms of this provision shall be sufficient grounds for the revocation of the license issued in accordance with this section. (f) The terms used in this section shall have the same meanings set forth in sections 4-38 and 4-98.19 of the Code of Virginia, unless a different meaning shall be clearly intended. Supp. No. 4 581 § 10-49 ROANOKE COUNTY CODE (g) The license taxes imposed by this section shall not be prorated. No license issued under the provisions of this section shall be transferable from one person to another, but may be amended to show a change in the place of business. (Ord. No. 112288-6, § 1, 11-22-88) State law reference-Similar provisions, Code of Virginia, §§ 4-38, 4-98.19. Sec. 10-50. Massage parlors. (a) Every person operating a massage parlor shall pay an annual license tax of five thousand dollars ($5,000.00) not transferable to another person or subject to proration for a part of a license year. (b) A massage parlor is defined as any place where manipulation of body tissues for remedial or hygienic purposes, or any other purpose, is conducted and the owners and employees individually are not exempt as massage therapists or otherwise under Chapter 11 of the Roanoke County Code. (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 121295-24, § 1, 12-12-95) Cross reference-Massage parlors, Ch. 11. State law reference~imilar provisions, Code of Virginia, § 58.1-3706. Sec. 10-51. Reserved. o- y Editor's note-Ord. No. 62596-9, § 1, adopted June 25, 1996, amended the Code by repealing § 10-51 in its entirety. Former § 10-51 pertained to collection agencies, and derived from Ord. No. 112288-6, adopted November 22, 1988. State law reference-Similar provisions, Code of Virginia, § 58.1-3725. Sec. 10-52. Shows and sales. Any person or organization may sponsor a show and sale on the taking out of a license under this section. A tax of thirty dollars ($30.00) is hereby imposed on any such show and sale. Payment of the tax imposed by this section shall permit the licensee to conduct shows and sales in the county for a period not exceeding three (3) days from the date of such license. A license issued under this section shall be in lieu of an itinerant vendor's or peddler's license which would otherwise be required under section 10-45 for any seller who participates in such shows and sales under the sponsorship of such person or organization. The tax imposed by this section shall not apply to any auction or sale if the only sales thereunder are made directly by a nonprofit organization. Nonprofit organizations which sponsor shows and sales are exempt from the charge for this license requirement. Notwithstanding any provision of the cotmty Code to the contrary, the license issued hereunder shall not be prorated. (Ord. No. 112288-6, § 1, 11-22-88) Sec. 10-53. Coin-operated amusement machines; amusement machine operators. (a) Every person selling, leasing, renting or otherwise furnishing or providing acoin- operated amusement machine or device as defined by Virginia Code section 58.1-3720 (1984), shall be deemed to be an amusement machine operator, except that a person owning fewer than three (3) machines and operating such machines on property owned or leased by such person is not an amusement machine operator. Supp. No. 4 582 ~-.. LICENSES § 10-54 ~ ,~~ (b) Every amusement machine operator as herein defined shall pay for the privilege an annual license tax according to the following table: 3 machines or less ....................................................... $ 25.00 4 machines ............................................................. 50.00 5 machines ............................................. .............. 75.00 6 machines ............................................................. 100.00 7 machines ............................................:................ 125.00 8 machines ............................................................. 150.00 9 machines ............................................................. 175.00 10 or more machines ....................... .......................... 200.00 (c) The license tax imposed by this section is not in lieu of, but is in addition to, other license fees or taxes imposed by this Code, including the gross receipts tax imposed by section 10-36. (d) Every amusement machine operator shall furnish to the commissioner of the revenue a complete list of all machines on location and the names and addresses of each location on or before the thirty-first day of January of each year. ~~ -- (e) Each machine shall have conspicuously located thereon a decal, sticker or other adhesive label, no less than 1 x 2 inches in size, clearly denoting the operator's name and address. (fl Any person, firm, or corporation providing any such amusements machines or other devices and failing to procure a county license shall be subject to a fine of five hundred dollars ($500.00) for each offense and the machine or other device shall become forfeited to the county. (g) Exemptions. The amusement machine operator's license tax shall not be applicable to operators of weighing machines, automatic baggage or parcel checking machines or recepta- cles, nor to operators of vending machines which are so constructed as to do nothing but vend goods, wares, and merchandise or postage stamps or provide service only, nor to operators of viewing machines or photomat machines, nor operators of devices or machines affording rides to children or for the delivery of newspapers. (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 62596-9, § 1, 6-25-96) Cross reference-Amusements„Ch. 4. State law reference-Similar provisions, Code of Virginia, §§ 58.1-3720, 58.1-3721, 58.1-3722, 58.1-3723. Sec. 10-54. Savings and loan associations. Every savings and loan association or state-chartered credit union whose main office is located within Roanoke County shall pay an annual license fee of fifty dollars ($50.00). - (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 121295-24, § 1, 12-12-95) State law reference-similar provisions, Code of Virginia, § 58.1-3730. Supp. No. 4 583 § 10-55 ROANOKE COUNTY CODE Sec. 10-55. Permanent coliseums, arenas or auditoriums. (a) There is hereby imposed an annual license tax of one thousand dollars ($1,000.00) on every permanent coliseum, arena, or auditorium within the county having a maximum seating capacity of more than ten thousand (10,000) persons and open to the general public. (b) Any person may present, conduct, operate, or provide amusements, exhibitions, sport- ing events, theatrical performances, or any other lawful performances, exhibitions, or entertainment under a single license authorized by this section. (c) Notwithstanding any other provision of this chapter, any license imposed by this section shall be in lieu of any or all licenses required for exhibitions, performances, or events occurring within such coliseum, arena, or auditorium. (d) If such coliseum, arena, or auditorium is owned and operated by a political subdivision of the commonwealth, there shall be no tax. (Ord. No. 112288-6, § 1, 11-22-88) State law reference--Similar provisions, Code of Virginia, § 58.1-3729. Sec. 10-56. Public service corporations. (a) Every public service corporation engaged in the business of providing telephone, telegraph, water, heat, light, or power service shall pay for the privilege an annual license tax of one-half of one percent (0.5%) of the gross receipts of such company accruing from sales to the ultimate consumer in the county, excluding gross receipts earned within the Town of Vinton, Virginia. (b) In the case of telephone companies, charges for long distance telephone calls shall not be included in gross receipts for purposes of license taxation. (c) For the purposes of this section, gross receipts shall be ascertained as of the thirty-first day of December of each year and the tax for the current license year shall be based on the gross receipts for the preceding calendar year. (d) The tax imposed by this section shall be administered and assessed by the commissioner of revenue as provided in this chapter and shall be due and payable to the treasurer of the county on or before the first day of March of each license year. (e) Excluded from the provisions of this section are gross receipts attributable to service supplied to the governments of the United States and Virginia, their political subdivisions and agencies, and charges paid by the insertion of coins into coin boxes of pay telephones. (Ord. No. 112288-6, § 1, 11-22-88; Ord. No. 121295-24, § 1, 12-12-95; Ord. No. 62596-9, § 1, 6-25-96) State law reference-Similar provisions, Code of Virginia, § 58.1-3731. Sec. 10-57. Carnivals, circuses, speedways. (a) Every person who operates a carnival, circus, or speedway shall pay for the privilege a license tax of two hundred fifty dollars ($250.00) per performance. ~~'i~-, Supp. No. 4 584 LICENSES § 10-58 ,~ i, (b) Until such tax has been paid, the county shall have a lien upon the property of such carnival, circus, or speedway to the extent of the unpaid tax. ; (c) Every person, firm, company, or corporation which exhibits or gives a performance or exhibition of any of the shows, carnivals, or circuses, above-described in this section, without the license required, shall be fined not less than fifty dollars ($50.00), nor more than five hundred dollars ($500.00) for each offense. (d) A "carnival" shall mean an aggregation of shows, amusements, concessions, eating places, and riding devices or any of them, operated together on one lot or street or on contiguous lots or streets, moving from place to place, whether or not the same are owned and actually operated by separate persons, firms, or corporations. (Ord. No. 112288-6, § 1, 11-22-88) Cross references-Amusements, Ch. 4; racetracks and speedways, § 4-66 et seq. State law reference~imilar provisions, Code of Virginia, § 58.1-3728. Sec. 10-58. Going out of business sales; permits; inspections; application for permit; inventory required; commingling of other goods prohibited; duration; additional permits; advertisements; fee. (a) It shall be unlawful for any person, firm, business or organization to advertise, or conduct, a sale for the purpose of discontinuing a retail business, or to modify the word "sale" in any advertisement with the words "going out of business" or any other word which tend to insinuate that the retail business it to be discontinued and the merchandise liquidated, unless 'such person, firm, business or organization obtains a permit to conduct such sale from the commissioner of the revenue. (b) Upon completion of the necessary application and the payment of the fee as provided in subsection (fl, the commissioner of the revenue shall issue a permit to a retail merchant for special sales as required by subsection (a). The commissioner of the revenue shall inspect any advertisements and the conducting of such sale to insure that it is being advertised and conducted in conformity with the required permit. (c) All applications for special sale permits shall be accompanied by an inventory, including the kind and quality of all goods which are to be offered for sale during the sale and only the goods specified in the inventory list maybe advertised or sold during the sale period. Goods not included on the inventory of special sale goods shall not be commingled with or added to the special sale goods. The commissioner of the revenue shall have the right to revoke any special sale permit upon reasonable proof that goods not appearing on the original inventory of special sale goods have been commingled with or added to the special sale goods. (d) Each special sale permit shall be valid for a period of no longer than sixty (60) days, and any extension of that time shall constitute a new special sale and shall require an additional permit, inventory and fee required by subsection (fl. A maximum of one permit beyond the initial sixty-day permit may be granted solely for the purpose of liquidating only those goods contained in the initial inventory list which remain unsold. Supp. No. 4 585 § 10-58 KOANOKE COUNTY CODE (e) Any person, firm, business or organization who advertises such a sale shall conspicu- ously include in the advertisement the permit number assigned for the sale by the commis- sioner of the revenue and the effective dates of the sale as authorized by such permit. (fl The commissioner of the revenue shall chazge a fee of sixty-five dollars ($65.00) for each permit, including any extensions, issued under this section. (g) A violation of the provisions of this section shall be punishable as a Class 1 misde- meanor. (Ord. No. 92292-8.e, § 1, 9-22-92) - ^-~ ~~~' (The next page is 629) Supp. No. 4 586 5 ACTION NO. ITEM NUMBER '~ AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: Work session on a request to establish a separate personal property tax classification for motor homes used for recreational purposes. COUNTY ADMINISTRATOR'S COMMENTS: Please note the last page of this agenda item. It contains information on how other Virginia localities are taxing motor homes. This item has been before you several times and the Board needs to make a decision on whether or not to you want to change it. BACKGROUND: In July 2000, the Governor signed legislation that would allow local governing bodies to tax motor homes used for recreational purposes at rates below the personal property tax rate. Mr. Bradley Foro, a Roanoke County resident, has written several letters and appeared before the Board of Supervisors requesting that Roanoke County take action on the state enabling legislation to reduce the tax rates on motor homes. In October 2000, County Attorney Paul Mahoney responded to Mr. Foro's request. Mr. Foro has again appeared before the Board and sent another letter requesting action by the Board. Attached are copies of Mr. Foro's letters and Mr. Mahoney's response to Supervisor McNamara. On May 22, 2001, the Board scheduled a work session for July 10, 2001 to further discuss this request. SUMMARY OF INFORMATION: The Commissioner of the Revenue's office has estimated that there are 311 motor homes in Roanoke County with total assessed value of $3,483,939. If the Board adopted this legislation, revenues would be reduced from $131,930 to $39,360, a revenue loss of $82,570. Motor homes do not qualify for the Governor's personal 1 .. ''~~gg ~_ . 6~` : ~` property tax reimbursement for vehicles. Additionally, this legislation is limited to motor homes only and does not include other camping trailers. Currently, both are used for recreational purposes and are taxed at the same rate which is a more equitable manner of taxing recreational vehicles. Attached you will find a chart showing how other local governments have responded to this legislation and similar requests. You will note that all but one of the localities surveyed are handling this in the same manner as Roanoke County. STAFF RECOMMENDATION: Staff recommends that the Board deny this request for this tax break, due to the substantial fiscal impact and loss of local tax revenues. ~~ ~ ~ ~ Paul M. Mahoney ~ County Attorney ACTION VOTE No. Yes Abs Approved () Motion by: Church Denied () Johnson Received () McNamara Referred () Minnix To () Nickens 2 ~~e~ ~. 8235 Poar Mountain Road Bent Mountain, VA 24059 3 May 2001 Mr. Elmer C. Hodge Roanoke County Administrator 5204 Bernard Drive Roanoke, VA 24018-0798 Dear Mr. Hodge: This letter is a followup to my appearance at the last Board of Supervisors Meeting.. Again I ask your assistance in reducing the excessive property tax on motor homes in Roanoke County. As I pointed out in my letter to the Board of Supervisors in March 2001 the taxes I pay on my motor home is 4 times what I would pay for taxes on a comparable home of the same value. I am sending a copy of the letter I presented to the Board on 13 March for your information. In addition, I am sending a copy of my current personal property tax bills for your information as well as a small portion of the information I have written down from talking to other campers from out of state and also within several counties in Virginia. I hope this will give you enough information to recommend reducing the property tax on motor homes to the real estate rate of 1.12 per $100 of assessed valuation in Roanoke County. If I can be of further assistance in your evaluation and recommendation to the Board of Supervisors please don't hesitate to call me at 949-4982. Sincerely, ~x- Bradley . Foro Dear Mr. Hodge The following is typical of how other states handle taxes on motorhomes. It's no wonder so many people try to dodge the heavy taxes by buying them out of state or through dummy corporations. I believe Virginia should take a good look at this and come up with a lower tax on these vehicles. State Personal Property Tax Yes No Remarks Florida X License fee only - $40.00 annually Ohio X License fee only - $5.80 per year Kansas X $250 per year, includes tag and tax Wisconsin X License fee only Pennsylvania X License fee only Tennessee X License fee only Oklahoma X License fee only Vermont X License fee only - $30.00 Missouri X License fee only Virginia X Varies in each county - $3.50 per $100 of assessed value in Roanoke County Minnesota X License only - $200 declining New Jersey X License fee only - $65.00 This is a random sampling from campers with out of state tags on their vehicles. r ~ .. ,;,, Deaz Mr. Hodge; The following is a listing of Virginia Counties and their rates of assessment on personal property including motorhomes. Coun Taxes before SB 115 After SB 1 I S Rockingham 2.$0 per $100 1.40 per $100 Campbell 3.25 per $100 Reevaluating Pulaski 1. SO per $100 Raised to 2.00 Grayson 1.00 per $100 Raised to 1.25 Patrick 1.26 per $100 Raised to 1.36 Wythe 1.00 per $100 Raised to 2.27 Roanoke 3.50 per $100 Reevaluating This is only a small sampling of surrounding counties. I have heard that there are other counties that are in the process of reevaluating the motor home tax but I have not been able to verify that at the present time. I must note that the counties that raised the taxes have received notification by the state that the state will not cut the car tax for the amount of the locality's increase. As you can see though the increases by these particular counties is still far less than Roanoke County. Roanoke County is far out of step from our surrounding neighbors. ~,~ ' r r~ March 2001 To: Roanoke County Board of Supervisors From: Bradley R. Foro, 8235 Poor Mountain Road, Bent Mountain, VA 24059 Subj: Personal Property Tax Rate on Motor Homes Problem: Personal Property Tax on motor homes and recreational vehicles in Roanoke County is excessive (3.5%) Discussion: • Virginia legislature enacted SB 115 creating 29 separate items of property that were each to be declared a separate class of property and constitute a classification far local taxation separate from other classifications of tangible personal property. It was signed 4 April 2000 by the Governor to be effective 1 July 2000. I have talked to Mr. Paul Mahoney, Mr. Wayne Compton, and written letters to Mr. Joseph McNamara regarding implementation of SB 115 and have been informed that Roanoke County is under no obligation to adapt this bill. Instead of acting on this bill,- each indicated, "You are invited to present your case to the County Board of Supervisors Budget Meetings to be conducted in the spring of 2001 and try to convince them to change the local tax ordinance." I am here to present evidence of excessive taxation of a minority of county residents. • Mr. Wayne Compton states there are 311 recreational vehicles in Roanoke County generating $129,000 in personal property taxes. If all vehicles were equal, each would be paying $414.79 in personal property taxes. I paid $1,437.33, which is over 3 times (more than 1.12°/0) the taxes I should have paid in this category. That is excessive.. • My assessment and taxes for 2000: Item Assessed Home $164,900 Motor home $ 44,500 Automobile (SUV) $ 18,400 Va. 3% title tax and Dealer Bus. Lic. Tax Tax $1,863.38 $1,437.33 $ 381.50 $1,572.50 $ 94.78 (Motor home Purchase) • The following facts can be figured from the items stated above: - My home is worth 2.55 times the value of my personal property. - My motor home and car is 39% of the value of my home but the taxes are essentially equal to taxes on my home. v~ Other facts to consider in the determination of excessive taxation of motor homes; - My home is used every day of the year except during vacations. - My motor home was used Z 1 days in the year 2000. - For income tax purposes a motor home is considered a 2"~ home and the mortgage loan interest is tax deductible. Logically, a motor home should be taxed at the same 1.13% rate as my home, mobile homes, and double wides. - The assessed value of my home increased from $88,000 in 1990 to $169,800 in 2001. My real estate taxes have doubled as well. The only tax benefit I receive from this increase is garbage collection. - The county eliminated our Bent Mountain emergency services personnel. I have personally observed a 20 minute increase in the response time for emergency calls. Increasing taxes should bring increased services instead of reductions. - A slight decrease in revenues from motor homes (assessments of 1.13% versus 3.5%) can be more than compensated for from the tax base as a whole. Alternatives: 1. Do nothing. This maintains a 3.5% tax rate on motor homes and penalizes a minority of county residents with an excessive tax. It also does not address SB 115 that calls for declaring motor homes as a class of property for local taxation purposes separate from other classi- fications of tangible personal property. 2. Set the tax rate on motor homes at the real estate rate (1.13%). 3. Set the tax rate on motor homes at a rate somewhere between 3.5% and 1.13%. Recommendation: Adopt Alternative 2. This would create a tax rate that is fair for motor home owners. It would comply with the intent of SB 115 by creating a separate class of property. Motor homes are not the same as personal use vehicles. There is no accommodation for them at the workplace, shopping malls, and other places where automobiles are used. Considering the occasional use a motor home receives going to and from campgrounds versus the time it is typically parked or stored, the personal property taxes paid are disproportionate and unfair. Any tax that is found to be unfair, unjust, or excessive should be reevaluated. If it is found to be excessive (which I believe I have satisfactorily detailed), it should be reduced and made just. Lost revenue can be made up from the tax base as a whole. I ask that Roanoke County reevaluate the tax on motor homes and grant sufficient relief to make it a fair and just tax. Thank you for your time and consideration, OANp~„~ ~ ',~ Z ,x',_~ ~ c~ °v ;, as rags PAUL 1VI. MAHONEY COUNTYATTORNEY (540) 772-2007 Mr. Joseph McNamara 2318 Brookfield Drive Roanoke, VA 24018 JOSEPH B. OBEIVSHAIN SENIORASSISTANT COUNTYATTORNEY . VICIQE L. HUFFMAN ASSISTANT COUNTY ATTORNEY (540) 772-2071 Dear Mr. McNamara: October 23, 2000 Bradley R. Foro sent you a letter dated September 26, 2000, requesting that Roanoke County take action pursuant to Senate Bill 115 (whi.ch was adopted bythe 2000 Session of the Virginia General Assembly and signed into law by Governor Gilmore). This legislation created a separate classifi.cation for personal property taxation for motor homes used for recreational purposes. Mr. Foro appears to be demanding that Roanoke County exercise its local option and grant this local tax break to him and other similarly situated individuals. Senate Bill 115 created a separate classification of personal property for motor hornes used for - recreationalpurposes only. This legislation allows local governing bodies to tax motor homes at rates below the rate applicable to the locality's general class of tangible personal property and at rates different from camping trailers. Under the previous law motor homes were classified and taxed at the same rate as camping trailers for personal property tax purposes. I have asked Mr. Compton to provide me with a fiscal impact on Roanoke County if it adopted this optional legislation. Mr. Compton advises me that there are 311 motor homes in Roanoke County that could be affected.by such action. The total assessed value of motor homes in Roanoke County is $3,483,939; and if the Boazd adapted this tax break local personal property tax revenues would drop from $121,93.0 to $39,360. In addition, I have requested Ms. Hyatt's comments on this proposal: It is her recommendation that the Board not adopt an ordinance that would substantially decrease County revenues. She also reminds me that such. a change would require reprogram,,,;ng by IT to create this new tax category; therefore, there could be some adnvnistrative costs to implementing such a change. In consideration of the substantial fiscal impact and loss of local tax revenue as a result of implementing this proposal it is my understanding that the Boazd would not be interested in adopting a local ordinance as Mr. Foro requests. The County Attorney's. office will prepare an appropriate ordinance to implement this change if'so directed by a member of the Board of Supervisors. PMM/spb cc: Boazd Reading File Elmer C. Hodge U:\WPDOCS\LEGIS12000\foro.ab115.ltr.wpd °"° ~ . C~aOr~ a0r~ ~~.apr ~' OFFICE OF THE COUNTYATTORNEY P.O. BOX 29800 5204 BERNARD DRNE ROANOKE, VIRGINIA 24018-0798 FAX (540) 772-2089 truly yours, ~ ~~ Paul M. Mahoney County Attorney ®Recycled Paper a-5 Virginia Localities 2000 Tax Rates Personal Recreational Real Property Vehicle Estate Locality Rate Rate Rate Albemarle County 4.28 4.28 0.76 Amherst 2.50 2.50 0.70 Bedford City 1.80 1.80 0.76 Botetourt County 2.55 2.55 0.70 Campbell County 3.25 3.25 0.57 Charlottesville 4.20 4.20 1.11 Chesterfield County 3.60 1.08 1.08 Danville 3.00 3.00 0.8125 Franklin County 1.67 1.67 0.55 Fredericksburg 2.99 2.99 , 1.13 Giles County 7.00 7.00 0.59 Grayson County 1.25 1.25 0.54 Henrico County 3.50 3.50 0.94 Loudoun County 4.20 4.20 1.08 Lynchburg 3.30 3.30 1.11 Montgomery County 2.45 2.45 0.76 Nelson County 2.95 2.95 0.72 Patrick County 1.36 1.36 0.58 Pulaski County 1.50 1.50 0.62 Radford 2.14 2.14 0.63 Roanoke City 3.45 3.45 1.21 Roanoke County 3.50 3.50 1.13 Rockbridge County 3.25 3.25 0.63 Rockingham County 2.80 2.80 0.71 Salem 3.20 3.20 1.18 Smyth County 2.25 2.25 0.75 Tazewell County 2.00 2.00 0.56 Wythe County 2.27 2.27 0.71 M:\Finance\Common\Motor Home Tax\2000 Tax Rates ACTION NO. ITEM NO. O "CD AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: Work Session on County Investment Policy COUNTY ADMINISTRATOR'S COMMENTS: As part of the County's year-end audit, we are reviewing the County's investment policies to determine if it is necessary to strengthen them in some way. County Treasurer Fred Anderson, Director of Finance Danial Morris, Engagement Senior Manager Brian Shearer, KPMG, LLP, and I have met to review the state guidelines and the County policies. We consider the policies to be working very well. Before the work session on Tuesday, we will get additional information from investment advisors from other localities in Virginia to share with the Board. r ., 1r/ Elmer C. odge CTS/ County Administrator ACTION Approved ( ) Denied ( ) Received ( ) Referred ( ) To ( ) Motion by: VOTE No Yes Abs Church Johnson McNamara Minnix Nickens 0 c4 ~ O N V N O ~ Q M E d C N N ~ ~ a 7 C 0 c c c 1 0 'c7' 0 \° 0 (~ N M 0 ,'. .V :V ^ .~ O Q N D 0 a~ U 4= N U C N .-. Q. N U U L DO O O C N N 0 C~ (6 U O J N Q (B (a L ~C C U C a~ a~ L N ri` !_ I N C~ G G ^ C ^ O~ N c ti ~ ~ o o ^ County Investment Diversification - US Treasury - US Agencies - Repurchase Agreements - Repurchase Agreements(overnight) - Bankers Acceptances - Commercial Paper - Certificate of Deposits (Bank) - Certificate of Deposits (S&L-$100K) - LGIP (Capped at $15M) 70% Max 70% Max 25% Max 70% Max 40% Max 35% Max 100% Max 10% Max 75% Max Not more than 5% of value in any single issue of securities Not more than 25% of portfolio at any one institution Repurchases not to exceed 25% of portfolio on any one day and not more than 15% with any one bank LGIP Investment Diversification - US Treasury and Agency - Repurchase Agreements - Bankers Acceptances, - Negotiable Certificates of Deposit and/or Negotiable Bank Deposit Notes - Commercial Paper - Non-Negotiable CD's - Corporate Notes/Bank Notes -Taxable Municipal Oblig. 100% Max 50% Max 40% Max 35% Max 25% Max 25% Max 10% Max Not more than 5% of value in any single issue of securities v ,-~ O O N O ,_ ca .V i 4J .~ a~ a~ O O N O r' ~ ~ ~ r ~ ~ {~} ~ ® ~ O O p ~"' o .+~ i` ~ ~ ~ ~ ~ ~ ~ ~ ~ O O M r- ~. r O r M N U -F-+ ~ ~, U ~ U s- Q ~ L W ^` ~ o m ~ N ~ ~ ~ R~ ~ a- }, O ~ ~ m .~ N O o ~ to L LL nom`, W ~ ~ > ~ o ~ 0 0 U ~ C~ U 0 U N N H 4- O .~J _~ .O a. .~ O M 0 O ,--~ L~1 .~ C~ O 4J Q. t~ X W 0 0 O O O ti T ~--+ U W c O N N. Q 0 0 0 0 0 0 d- 00 N i~ d' N Co M O {f} ~ N {~} {~} -~--~ ~ -~--~ ~ -E--' ~_ ~ ~O ~O O ~ ~ . ~ . .~ ~ ~ ~ ~ M W M W MM W 0 0 0 N c~ ~ ~ ~ N N N ~- ~- ~ ca c6 c~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Q Q Q rJ ti _~ Q~ ~~ iw ca 0 ~~ ~ a~ ~ > ~Q ~ N a~ ~ ~ .- v ~ ~ ~Q - . N LL O ._ ~~ ~ 0/9 ~o/~ ~oi~v _ Bois '' LO/Z L0/L ~. 00/6 ,, f ~ s'~;t ~ ~ 00/8 0000000000 ~oOt~Cfl~~MN~~ \° 0 C r cv V O Q r+ d N N ea 3 N r C d N C Q O O O N O M C 3 7 0 ti d" \° 0 Cfl N M 0 ?~, I V V :V .,-. .~ O Q N O N U 4- N U C N .r d U U Y C ca 00 D O O C N C .~ O (II U O J I9~' Q tQ f4 ~U N O U ~-. N N C ttS i N O C N C N O o~ ti ~ o ~- o ^ p ACTION NO ITEM NUMBER ~ "~ AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: July 10, 2001 AGENDA ITEM: Work Session on Establishment of an Environmental Management System COUNTY ADMINISTRATOR'S COMMENTS: This is a very good program, and forward with it. If you agree, we approval at the next Board meeting. would like permission to move will bring a resolution for your BACKGROUND: This time has been set aside at the request of staff for a work session on establishing an Environmental Management System. This system would be proactive and apply o~ to County government operations. It will ensure that the County meets all applicable environmental laws and procedures, provide a defense against punitive damages in the event of an environmental incident, and allow the County to become ISO 14001 certified, if the Board desires. ISO 14001 is an international designation indicating that an organization has a high degree of awareness of environmental issues and has met a set of standards with respect to the impact of its operations on the environment. SUMMARY OF INFORMATION: County staff attended an environmental conference in Roanoke last November, which was entitled "What You Don't Know Can Hurt You". The conference was presented by the City of Roanoke as one of the conditions of its settlement with the Federal government for environmental violations. Presenters at the conference included representatives from the US Attorney's office, the Environmental Protection Agency and the Virginia Department of Environmental Quality. The message was threefold: • Local governments are strictly liable for environmental violations, even if management was not aware of, and did not condone the activity; D-~ • Punitive damages and jail time can be imposed on local governments and their employees, if the government should have known or prevented the environmental violations; and • The existence of an environmental policy and management system can mitigate and/or prevent punitive measures against the local government. The County Administrator appointed an Environmental Assessment Team to investigate the implementation of such a system in Roanoke County. The Team has been working with a consultant, who has a grant from the Environmental Protection Agency, and has written a draft Environmental Policy, which is attached. At this work session, staff will review the Policy with the Board, so that it can be approved during open session at a later meeting. The Team will also present details on the scope of an Environmental Management System, a provisional schedule for developing the system, and an explanation of the ISO 14001 designation. If the Board supports this concept, staff will move forward with the process. Respectfully Submitted by Anne Marie Green Director of General Services Approved ( ) Denied ( ) Received ( ) Referred ( ) To ( ) Motion by: Approved by: Elmer C. Hodge County Administrator ACTION VOTE No. Yes Abs Church Johnson McNamara Minnix Nickens cc: File 2 u-7 DRAFT ENVIRONMENTAL POLICY The citizens, Board of Supervisors and Administration of Roanoke County are committed to maintaining and improving the environment of the Roanoke Valley. Roanoke County government will establish, maintain and continually improve an Environmental Management System that: • Identifies, evaluates and manages potential environmental impacts of the County's activities and services; • Brings environmental issues and solutions to the attention of county government; • Conforms to requirements of applicable environmental laws and regulations; • Employs pollution prevention to eliminate or reduce adverse environmental impacts; and • Encourages other organizations to establish and implement environmental management systems. 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CD ~D ~-t- O CD CD ~- ~--~ ~o c"r O O Cr4 ~y~ Vti F~+ • N ~- ~--r • O n d m CD ~--r • Cr4 r+ ~• C~ 0 ~--~ C'~ CD fD ~. c~ c~ c~ c~ ~. O ~~ c~ ~. c~ y c~ N O O N 0 a 0 ~. 0 O C 0 ~' 0 c~ 0 ~. CD CD e--r C/1 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY JULY 10, 2001 RESOLUTION 071001-3 CERTIFYING THE CLOSED MEETING WAS HELD IN CONFORMITY WITH THE CODE OF VIRGINIA WHEREAS, the Board of Supervisors of Roanoke County, Virginia has convened a closed meeting on this date pursuant to an affirmative recorded vote and in accordance with the provisions of The Virginia Freedom of Information Act; and WHEREAS, Section 2.1-344.1 of the Code of Virginia requires a certification by the Board of Supervisors of Roanoke County, Virginia, that such closed meeting was conducted in conformity with Virginia law. NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of Roanoke County, Virginia, hereby certifies that, to the best of each members knowledge: 1. Only public business matters lawfully exempted from open meeting requirements by Virginia law were discussed in the closed meeting which this certification resolution applies, and 2. Only such public business matters as were identified in the motion convening the closed meeting were heard, discussed or considered by the Board of Supervisors of Roanoke County, Virginia. On motion of Supervisor Minnix to adopt the resolution, and carried by the following recorded vote: AYES: NAYS: Supervisors Johnson, McNamara, Church, Nickens, Minnix None cc: File Closed Meeting File A COPY TESTE: ~- Mary H. Allen, CMC Clerk to the Board of Supervisors O~ ROANO,`-~ 1 A i ~ 9 ~ ~ 1838 P.O. BOX 29800 MARY H. ALLEN, CMC CLERK TO THE BOARD Internet E-Mail: mallen@www.co.roanoke.va.us 5204 BERNARD DRIVE ROANOKE, VIRGINIA 24018-0798 (540) 772-2005 FAX (540) 772-2193 BRENDA J. HOLTON DEPUTY CLERK Internet E-Mail: bholton@www.co.roanoke.va.us July 11, 2001 Mr. James B. Dickey 3440 Wedgewood Road, SW Roanoke, VA 24018 Dear Mr. Dickey: The members of the Board of Supervisors wish to express their sincere appreciation for your previous service to the Roanoke Valley Regional Cable TV Committee. Citizens so responsive to the needs of their community and willing to give of themselves and their time are indeed all too scarce. I am pleased to inform you that, at their meeting held on Tuesday, July 10, 2001, the Board of Supervisors voted unanimously to reappoint you as a member at large to the Roanoke Valley Regional Cable TV Committee for another three year term. Your new term began on June 30, 2001, and expires on June 30, 2004. State law provides that any person elected, re-elected, or appointed to any public body be furnished a copy of the Freedom of Information Act. Your copy is enclosed. On behalf of the Supervisors and the citizens of Roanoke County, please accept our sincere thanks and appreciation for your willingness to accept this appointment. Sincerely, Mary H. Allen, CMC Clerk to the Board of Supervisors bj h Enclosure cc: Mary F. Parker, Clerk, Roanoke City Council Carolyn S. Ross, Clerk, Vinton Town Council Catherine McCollough, Vice President and General Manager, Cox Communications ® Recycled Paper O~ p~OANpt.~ . ~ w ~ p z < t7 OJ. ::ate 2 ^ ~ ~r A y AAA ~7A• ..~. ~F' w1 IBC ~~. w .~ .~. _~.. L~ .~ P.O. BOX 29800 MARY H. ALLEN, CMC CLERK TO THE BOARD Internet E-Mail: mallenQwww.co.roanoke.va.us 5204 BERNARD DRIVE ROANOKE, VIRGINIA 24018-0798 (540) 772-2005 FAX (540) 772-2193 BRENDA J. HOLTON DEPUTY CLERK Internet E-Mail: bholton~a www.co.roanoke.va.us July 11, 2001 Mr. James B. Dickey 3440 Wedgewood Road, SW Roanoke, VA 24018 Dear Mr. Dickey: The members of the Board of Supervisors wish to express their sincere appreciation for your previous service to the Roanoke County Cable Television Committee. Citizens so responsive to the needs of their community and willing to give of themselves and their time are indeed all too scarce. I am pleased to inform you that, at their meeting held on Tuesday, July 10, 2001, the Board of Supervisors voted unanimously to reappoint you as a member at large to the Roanoke County Cable Television Committee for another three year term. Your new term began on June 13, 2001, and expires on June 13, 2004. State law provides that any person elected, re-elected, or appointed to any public body be furnished a copy of the Freedom of Information Act. Your copy is enclosed. On behalf of the Supervisors and the citizens of Roanoke County, please accept our sincere thanks and appreciation for your willingness to accept this appointment. Sincerely, `- ~ • Cue--_ Mary H. Allen, CMC Clerk to the Board of Supervisors bjh Enclosure cc: C. K. Allen, General Manager, Adelphia Cable Forest G. Jones, Salem City Manager Joseph B. Obenshain, Senior Assistant County Attorney ® Recycled Paper Brenda Holton - Re: Auditor Page 1 From: Danial Morris To: Brenda Holton Date: 7/5/01 11:19AM Subject: Re: Auditor Sure, Brian Shearer, Engagement Senior Manager, KPMG, LLP »> Brenda Holton 07/05/01 11:16AM »> Mr. Hodge is writing a Board report for the work session on July 10th about the County Investment Policy and mentions Bryan from KPMG. Would you give me the correct spelling of his name and title and company for the report? Thanks Brenda J. Holton Deputy Clerk Roanoke County Board of Supervisors 540-772-2005 bholton@co.roanoke.va.us of aoaNO,~~ ~ ^,A' A ~ ~ ~ a ~~~~ ~~ ~~~~.~ 7838 Board of Supervisors P.O. BOX 29800 5204 BERNARD DRIVE ROANOKE VIRGINIA 24018-0798 H. Odell "Fuzzy" Minnix, Chairman Bob L. Johnson Cave Spring Magisterial District Hollins Magisterial District Joseph B. "Butch" Church, Vice-Chairman Joseph McNamara Catawba Magisterial District Windsor Hills Magisterial District Harry C. Nickens Vinton Magisterial District July 12, 2001 Reverend Byron Greene Associate Minister Vinton Baptist Church 104 South Maple Street Vinton, VA 24179 Dear Reverend Greene: On behalf of the Board of Supervisors, I would like to thank you for offering the invocation at our meeting on Tuesday, July 10, 2001. We believe it is most important to ask for divine guidance at these meetings and the Board is very grateful for your contribution. Thank you again for sharing your time and your words with us. It was good to have you with us. With kindest regards, ~~~ ~ H. dell " ~y `` Minnix, Chairman Roanoke County Board of Supervisors OFFICE: FAX: VOICE MAIL: (540) 772-2005 (540) 772-2193 (540) 772-2170 E-Mail bos C~co.roanoke.va.us