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6/25/1996 - Regular ~ June 25, 1996 ____-423 Roanoke County Board of Supervisors Roanoke County Administration Center 5204 Bernard Drive Roanoke, Virginia 24018 June 25, 1996 The Board of Supervisors of Roanoke County, Virginia, met this day at the Roanoke County Administration Center, this being the fourth Tuesday, and the second regularly scheduled meeting of the month of June, 1996. IN RE: CALL TO ORDER Chairman Johnson called the meeting to order at 3:00 p.m. The roll call was taken. MEMBERS PRESENT: Chairman Bob L. Johnson, Supervisors Lee B. Eddy, Fenton F. "Spike" Harrison, H. Odell "Fuzzy" Minnix MEMBERS ABSENT: Vice Chairman Harry C. Nickens STAFF PRESENT: Elmer C. Hodge, County Administrator; Paul M. Mahoney, County Attorney; Brenda J. Holton, Deputy Clerk; John M. Chambliss, Assistant County Administrator; Don C. Myers, Assistant County Administrator; Anne Marie Green, Director, Community Relations IN RE: OPENING CEREMONIES 424 June 25, 1996 The invocation was given by John M. Chambliss, Jr., Assistant County Administrator. The Pledge of Allegiance was recited by all present. REQUESTS TO POSTPONE, ADD TO, OR CHANGE THE ORDER OF AGENDA ITEMS Chairman Johnson advised that the meeting would be adjourned to July 9, 1996, at Noon, for the purpose of a joint meeting with Roanoke city Council at the Brambleton Center; and he announced that Roanoke County had received two community achievement awards from the National Association of Counties. IN RE: Mr. Hodge added briefings from staff on (1) Archery Tournament; (2) Olympic Foil Fencing Team; and (3) Judicial Sale. IN RE: PROCLAMATIONS, RESOLUTIONS, RECOGNITIONS, AND AWARDS ~ Resolution of congratulations to Roanoke Star Under-13 White Soccer Team for winning the State championship. R-062596-1 Chairman Johnson presented the resolution and certificates of recognition to the team members who were present and their coach. Supervisor Eddy moved to adopt the Resolution. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson June 25, 1996 -425 - NAYS: None ABSENT: Supervisor Nickens RESOLUTION 062596-1 OF CONGRATULATIONS TO ROANOKE STAR UNDER-13 WHITE SOCCER TEAM FOR WINNING THE STATE CHAMPIONSHIP WHEREAS, youth soccer is an important activity to the young people of the Roanoke Valley, and many Roanoke County youngsters participate in the Roanoke Star soccer teams; and WHEREAS, the Roanoke Star Under-13 White Soccer Team recently competed in the Virginia State Cup Competition, and for the second consecutive year made it to the Final Four, this year winning the Under-13 state Championship; and WHEREAS, this is the first travel team in southwest Virginia, and in the ten year history of the Roanoke Valley Youth Soccer Club, to ever reach this level of competition in youth soccer; and WHEREAS, the Roanoke Star Under-13 White Soccer Team will be competing in the Region I Competition with 14 other State Champions in the 1996 Snicker's Region I Regional Championship in Niagara Falls, New York from June 28 to July 2, representing the Roanoke Valley and the State of Virginia. NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of Roanoke County, Virginia, does hereby offer its congratulations to the ROANOKE STAR UNDER-13 WHITE SOCCER TEAM for its state championship victory; and FURTHER, BE IT RESOLVED, that the Board of Supervisors extends its best wishes for victory at the Region I Competition in Niagara Falls. On motion of Supervisor Eddy to adopt the resolution, and carried by the following vote: AYES: NAYS: ABSENT: Supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens IN RE: BRIEFINGS ~ Receipt of two awards from National Association of 42() June 25, 1996 Counties for community Achievement and Visioning Process. Chairman Johnson presented the two community achievement awards from NACo to Mr. Hodge. These awards were for the visioning process and scenic protection of the Blue Ridge Parkway. ~ Report on Treebark ASA Pro Archery Tournament held June 16. 1996. (Joyce Waugh. Economic Development Specialist) Ms. Waugh reported that this tournament was very successful with 1,264 participants and 2,000 to 3,000 people attending on each of the three days. This was the first time this .tournament was held in Virginia and it will be shown on ESPN the third week in August. She thanked Pete Haislip, Director of Parks & Recreation Department, and his staff for their help. She presented the Board with an award that was given to Archery Roanoke Valley. h Report on visit of United states olympic Foil Fencing Team to Roanoke Valley, June 16 through June 23. 1996. (Peter Haislip. Parks & Recreation Director) Mr. Haislip reported that the United States olympic Foil Fencing Team is visiting the area for a week and staying at Hollins College. He gave the schedule for their practices and appearances. - June 25, 1996 427 h Report on Judicial Sale of properties for delinquent real estate taxes held June 25. 1996. (Alfred C. Anderson. Treasurer) Mr. Anderson gave the unoff icial results of the sale which was held this morning. He advised that the assessed value of the 22 properties was $493,000; that the bids received were $315,000; and that the costs of the sale and payment of the delinquent taxes was $75,000. The balance of $240,000 will be placed in a trust fund and if it is not claimed in two years, this amount will revert to the County. Supervisor Johnson advised that he was concerned that the property located at the intersection of Carefree Lane and' Dent Road and in the path of the Roanoke Regional Airport was offered for sale because any development of this property would be affected by the close proximity to the Airport. Mr. Anderson responded that the Airport was notified of the sale and did not express any interest. Supervisor Johnson advised that as Chairman of the Roanoke Regional Airport commission, he was not aware that notification had been made. Supervisor Johnson asked that staff look at the entire process to determine if there is a better method. Supervisor Eddy asked that when properties are proposed for the next jUdicial sale, that ,staff provide maps and descriptions of all properties to the Board members. ~ Demonstration of Roanoke county's Home Page on the 428 June 25, 1996 World wide (Anne Marie Relations) Ms. Green advised that Roanoke County now has a home page on the World Wide Web which is accessible to anyone with access to the Internet. It was developed by a team of County employees to keep citizens informed, to provide current information, and for use as an economic development tool. It was designed by the Department of Management Information Systems, and MIS and the Department of Community Relations share the responsibility for maintenance. The information available includes County functions, upcoming events, press releases, and job openings. She also reported that the County Library System, the Police Department and the Schools have home pages. Ms. Green was assisted in her demonstration by Jack McNeil from MIS. Web (http://www.co.roanoke.va.us). Green. Director of Community IN RE: NEW BUSINESS ~ Request for appropriation of funds for water and sewer capital projects for fiscal year 1996/1997. (Gary Robertson. Director of utility) A-062596-2 Mr. Robertson reported that on June 13, 1995, the Board approved the utility Department's Capital Improvement Program through the year 2001 and on July 25, 1996, appropriated funds for the 1994-95 projects and 1995-96 projects. Staff is now :. .Tune 25, 1996 Q9 requesting that annual appropriations be made for the 1996-97 projects as follows: (1)$350,000 to the Water Repair and Replacement Fund for projects (a) Exit 146 North County; (b) Labellevue Reservoir; (c) VDOT Road; (d) Castle Hill; (e) Tanglewood/Buck Mountain Pump station; and (f) Castle Rock (upper); and (2) $380,000 to the Sewer Repair and Replacement Fund for (a) Sanitary Sewer Evaluation/Rehabilitation Program; and (b) VDOT Projects. The funds are presently available in both of these funds. Supervisors Eddy and Harrison requested that in the future any maps that are provided should distinguish between new and existing locations. Supervisor Eddy moved to approve the request. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens .L.. Request to exchange county owned property with property owned by Richfield Retirement Community. (Tim Gubala. Director of Economic Development) A-062596-3 Mr. Gubala advised that Richfield Retirement community has approached Roanoke County to acquire County owned property totaling 5.374 acres on Daugherty Road in order to construct an 4JO June 25, 1996 Alzheimer's Center. They have suggested that the County exchange the two County parcels with an assessed value of $113,200 for three lots totaling 3 acres located at the intersection of West Main street and Garman street with an assessed value of $100,000. Both County properties being considered for exchange would have to be rezoned and a special use permit obtained in order for Richfield to obtain a building permit. This would require two reading of the ordinance before final approval. There would also need to be an agreement between Richfield and the County for planning and joint use of access, parking and stormwater management for the Alzheimer's Center and the Glenvar Library. Richfield is also considering the use of Industrial Revenue Bonds to finance their project. He advised that the Richfield property being offered for exchange is a more desirable and useable tract for economic development purposes than the industrial tract owned by the County, and asked the Board to authorize going forward with the exchange of the properties. Supervisors Eddy suggested that any agreement concerning the drainage, access and parking should be included and made a part of the ordinance. Supervisor Harrison moved to approve the exchange. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens June 25, 1996 4M- h Request from Roanoke Regional Airport Commission to approve an amendment to their contract to reduce the number of enplanement surveys. (Diane D. Hyatt. Director of Finance) R-062596-4 Ms. Hyatt advised that the Roanoke Regional Airport commission has requested that their contract be amended to reduce the number of annual enplanement surveys from six to two. The purpose of these surveys is for the allocation of deficit or capital expenditures. Since the County will be making the final payment of its ten year service fee in July, 1996, these surveys become less critical. However, in any fiscal year when a budget with a projected operating deficit or a capital expenditure requiring financial participation has been approved, then six surveys will again be conducted. There was no discussion. Supervisor Minnix moved to adopt the Resolution. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens RESOLUTION 062596-4 AUTHORIZING AN AMENDMENT TO THE JANUARY 28, 1987 CONTRACT BETWEEN THE CITY OF ROANOKE, THE COUNTY OF ROANOKE, AND THE ROANOKE REGIONAL AIRPORT COMMISSION TO REDUCE THE NUMBER OF ENPLANEMENT SURVEYS REQUIRED TO BE UNDERTAKEN BY THE AIRPORT COMMISSION, UPON CERTAIN TERMS AND CONDITIONS. BE IT RESOLVED by the County of Roanoke that the County 432 June 25, 1996 - Administrator and the Clerk of the Board are hereby authorized to execute and attest respectively, in form approved by the County Attorney, an amendment to the January 28, 1987, contract between the ci ty of Roanoke, the County of Roanoke, and the Roanoke Regional Airport Commission to reduce the number of enplanement surveys required to be undertaken to two per year unless the participating poli tical subdivisions have approved a year end operating deficit and/or any proposed capital expenditure costs or expenses associated with any capital expenditure which will be allocated to the participating political subdivisions. On motion of Supervisor Minnix to adopt the resolution, and carried by the following vote: AYES: NAYS: ABSENT: Supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens ~ Request for approval of resolution supporting designation of the Blue Ridge Parkway as an All American Road. (Elmer Hodge. County Administrator) R-062596-5 Mr. Hodge advised that in January, 1996, the National Park Service staff prepared an application to nominate the Blue Ridge Parkway as an All American Road within the Federal Highway Administration's All American Road Program. The Federal Highway Administration requires an endorsement from both the Virginia Department of Transportation and the North Carolina Department of Transportation. NCDOT has endorsed the designation but VDOT has not. The Blue Ridge Parkway staff has negotiated a provisional endorsement from VDOT based on receiving letters of support from locali ties with an extended application deadline of July 19, June 25. 1996 ~ 1996. He asked that the resolution be adopted and forwarded to the All American Road Selection Committee. Supervisor Eddy advised that he had recently received a brochure about a group in North Carolina raising private funds to buy land next to the Parkway for preservation, and asked that staff research the idea for application in Virginia. He suggested that copies of the resolution be sent to all localities bordering the Parkway instead of the localities within the Fifth Planning District Commission. He reported that while Supervisor Nickens was absent from this meeting, he sent a letter of support for approval of this item. Supervisor Eddy moved to adopt the Resolution with the change in distribution of copies to be sent. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens RESOLUTION 062596-5 SUPPORTING THE DESIGNATION OF THE BLUE RIDGE PARKWAY AS AN ALL AMERICAN ROAD WHEREAS, the designation of the Blue Ridge Parkway as an All American Road by the Federal Highway Administration would enhance the importance of this scenic highway, both nationally and internationally, and WHEREAS, with over 20 million travelers annually, the Blue Ridge Parkway represents a cultural and tourism attraction for the Roanoke Valley and WHEREAS, the Parkway has been in existence for 60 years and over this period of time its significance as a national 4J4 June 25, 1996 resource has grown, and WHEREAS, the County of Roanoke, in recognition of the importance of the parkway to our community, has been deeply involved over the past several years in protecting the viewshed of the Blue Ridge Parkway for future generations. NOW, THEREFORE BE IT RESOLVED, by the Roanoke County Board of Supervisors as follows: 1. That the Board of Supervisors supports the Blue Ridge Parkway's nomination to the Federal Highway Administration as an All American Road; 2. That the Board of supervisors encourages the virginia Department of Transportation and the other localities adjacent to the Blue Ridge Parkway to endorse the Blue Ridge Parkway's nomination; and 3. That the Clerk to the Board is directed to forward copies of this resolution to the All American Road Selection Committee, all localities bordering the Blue Ridge Parkway, the Virginia Department of Transportation, city of Roanoke, City of Salem, Town of Vinton, County of Botetourt, and the Fifth Planning District Commission. On motion of Supervisor Eddy to adopt the resolution and send additional copies as indicated and carried by the following vote: AYES: NAYS: ABSENT: Supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens IN RE: REQUESTS FOR WORK SESSIONS Mr. Hodge requested a work session on the status of the comprehensive plan for the July 23, 1996 meeting. IN RE FIRST READING OF ORDINANCES ~ Ordinance declaring a parcel of real estate identified as Tax Map No. 76.01-1-3 located off June 25, 1996 ~5 - Grandin Road Extension in the Windsor Hills Magisterial District to be surplus and accepting/rejecting an offer for the sale of same. (Paul Mahoney. County Attorney. Mr. Mahoney advised that this is a well lot surrounded by the Jamison farm and is not buildable. He asked for approval of the first reading of the ordinance. There was no discussion and there were no citizens to speak on this issue. Supervisor Eddy moved to approve the first reading and set the second reading and public hearing for July 9, 1996. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens Supervisor Eddy asked that a map be included for the second reading. .L.. Ordinance authorizing the acquisition of .270 acre of land at Crowell's Gap (Windy Gap Properties) for an E911 tower site. (Paul Mahoney. County Attorney) Mr. Mahoney advised that in March, 1990, the Board executed a ten year lease of an E911 tower site at Crowell's Gap with the option to purchase the site at any time during the lease period for $4,000. The County would like to exercise its option 4Jh June 25, 1996 - and purchase the property with two options being granted to the landlord, Windy Gap Properties. These are: (1) option to retain the right to construct and maintain a water tower upon the parcel between the County improvements and the cul-de-sac and (2) option to retain the right of first refusal if the County abandoned the are available in the E911 account for the purchase. discussion and there were no citizens to speak on site. Funds There was no this issue. Supervisor Johnson asked that prospective owners in platted subdivisions be notified of the tower in advance. Supervisor· Minnix moved to approve the first reading and set the second reading for July 9, 1996. The motion carried by the following recorded vote: AYES: supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens IN RE APPOINTMENTS ~ Building Code Board of Adjustments & Appeals Supervisor Eddy advised thât he felt the Board should appoint an alternate. ~ Highway and Transportation Safety commission Supervisor Eddy nominated Thomas Abbott to serve as a citizen at large representative for a four year term which will expire June 30, 2000. He advised that he will pursue appointment - June 25, 1996 437 of a representative for neighborhood organization. IN RE CONSENT AGENDA R-062596-6 Supervisor Minnix moved to adopt the Consent Resolution. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens RESOLUTION 062596-6 APPROVING AND CONCURRING IN CERTAIN ITEMS SET FORTH ON THE BOARD OF SUPERVISORS AGENDA FOR THIS DATE DESIGNATED AS ITEM M - 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 June 25, 1996, designated as Item M - Consent Agenda be, and hereby is, approved and concurred in as to each item separately set forth in said section designated Items 1 through 3, inclusive, as follows: 1. Approval of Minutes - May 14, 1996. 2 Confirmation of Committee appointments to Building Code Board of Adjustments and Appeals. 3. Ratification of appointment to the Community Policy and Management Team. 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 Minnix to adopt the Consent Resolution, and carried by the following recorded vote: AYES: NAYS: Supervisors Eddy, Minnix, Harrison, Johnson None 4JS June 25, 1996 ABSENT: supervisor Nickens IN RE: REPORTS AND INQUIRIES OF BOARD MEMBERS Supervisor Minnix: (1) He asked that the county be represented at the House Appropriations Committee Meeting to be held July 9, 1996, at Virginia Western community College. (2) He advised that he supported Supervisor Eddy's memorandum of June 26, 1996. supervisor Harrison: (1) He asked that Arnold Covey give a written response to the residents of Sagewood Circle. (2) He asked to talk to Terry Harrington after meeting. (3) He urged the citizens to respond to Gary Robertson concerning hooking up to North water transmission line. (4) He expressed wishes for a Happy 30th Anniversary to his wife. Supervisors Eddy: (1) He also suggested that the staff attend the House Appropriations Committee Meeting and the following topics for that meeting were discussed: (a) BPOL; (b) study committee restrictions on personal property tax; (c) restrictions on utility rates and fees; (d) adding money for schools; (e) Explore; (f) reduction in funding and staff for Sheriff's Office (Supervisor Minnix and Mr. Hodge will attend meeting in Richmond Friday); and (g) Parkway visitor Center. Mr. Hodge advised that the date and time for the House Appropriations Committee meeting had been changed to July 10, 1996, at Hotel Roanoke with welcome at 8:45 a.m., and Roanoke County and Roanoke .June 25. 1996 -#9-- City addressing the committee at 9:00 a.m. Chairman Johnson asked that the staff prepare comments and coordinate with Roanoke ci ty. (2) He asked about the status of the letter to John Hubbard about plans for recycling. Chairman Johnson will phone Mr. Hubbard, and Ms. Hyatt advised that the Authority Meeting is scheduled for tomorrow. (3) He was pleased with the memorandum from Supervisor Harrison about revisiting the dog and cat ordinance but received no support from other Board members. (4) He advised that the Board members received a copy of a letter from the Knights' Booster Club about the use of the Cave Spring Junior High School field by the Riverdawgs Soccer Team, and asked for a work session with the Parks & Recreation Advisory Board.· Mr. Hodge advised that he plans to meet with all parties concerned. (5) He advised that Wayne Strickland, Executive Director, Fifth Planning District commission, had written to Chairman Johnson suggesting that local governments and 5thPDC comply with 1996 Regional Competitiveness Act, and asked that this topic be added to agenda for joint meeting with Roanoke City Council. Supervisor Johnson: (1) He asked that Mr. Hodge have a reception for the Board to meet the recently hired Chief Building Inspector; Human Resources Director, Fire Chief, and MIS Director. Mr. Hodge will plan this event after the MIS Director is hired. (2) Mr. Hodge introduced three interns working with the County during this summer: Tracey Bennett, Rick Morse, and 440 June 25, 1996 Amber Buckowsky. (3) He advised that he has been invited to attend an event honoring former Mayor Taliaferro and asked for an appropriate recognition to take from the Board. IN RE: REPORTS Supervisor Minnix moved to receive and file the following reports after discussion of Item 1. The motion carried by a unanimous voice vote with Supervisor Nickens absent. ~ General Fund unappropriated Balance .L.. Capital Fund unappropriated Balance h Board contingency Fund ~ Statement of Treasurer's Investments 1996. and Portfolio Accountability Policy as of May per 31 , IN RE: EXECUTIVE SESSION At 4: 35 p. m., Supervisor Johnson moved to go into Executive Session pursuant to the Code of Virginia section 2.1- 344 A (3) to consider the acquisition of real estate for public purposes; (1) to consider a personnel matter; and (3) to consider the use of real property for public use. The motion carried by the following recorded vote: AYES: NAYS: ABSENT: Supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens June 25, 1996 ~.._--_. IN RE: CERTIFICATION OF EXECUTIVE SESSION R-062596-7 Supervisor Johnson moved to return to open session, that the board came out of Executive Session at 6:02 p.m., and adopt the certification Resolution. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens RESOLUTION 062596-7 CERTIFYING EXECUTIVE MEETING WAS HELD IN CONFORMITY WITH THE CODE OF VIRGINIA WHEREAS, the Board of Supervisors of Roanoke County, Virginia has convened an executive 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 executive 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 executive meeting which this certification resolution applies, and 2. Only such public business matters as were identified in the motion convening the executive meeting were heard, discussed or considered by the Board of Supervisors of Roanoke County, Virginia. On motion of certification Resolution, vote: Supervisor Johnson to adopt the and carried by the following recorded 442 June 25, 1996 - AYES: NAYS: ABSENT: Supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens IN RE: NEW BUSINESS ~ Request for approval of resolution supporting the construction of a shell building in Roanoke county. (Elmer Hodge, County Administrator) R-062596-8 Mr. Hodge advised that this is a request for support to go forward with the County's application to the Roanoke Valley Development Foundation for a shell building. Two shell building have been constructed, one in Roanoke City and one in Botetourt County. The site proposed is owned by Fralin & Waldon on East 460, and staff is working through the details of a contract which will be brought back to the Board at a later time. The deadline for applications is during July, and he asked that the Board approve a resolution of support for the project, and authorize continued negotiations with Fralin and Waldron, with all action contingent upon being awarded the shell building. There was no discussion. Supervisor Johnson asked that the staff keep the Board fully informed about the progress. Supervisor Johnson moved to adopt the Resolution to move ahead. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson June 25. 1996 ~----- NAYS: None ABSENT: Supervisor Nickens RESOLUTION 062596-8 SUPPORTING PROPOSAL TO THE GREATER ROANOKE VALLEY DEVELOPMENT FOUNDATION TO LOCATE A SHELL BUILDING AT VALLEY GATEWAY WHEREAS, the Roanoke Valley is competing with other regions within the Commonwealth of Virginia and eastern United States for new investment from business and industry, and WHEREAS, the availability of prepared industrial sites and existing buildings is a product that assists the Roanoke Valley Economic Development Partnership in marketing and selling the Roanoke Valley as a location for new business and industry, and WHEREAS, Roanoke County and Fralin and Waldron are forming a pUblic-private partnership to jointly develop a 105 acre industrial site known as Valley Gateway off route 460 (Challenger Avenue) in eastern Roanoke County for commercial and industrial uses, and WHEREAS, the Greater Roanoke Valley Development Foundation has sought proposals from the Valley governments to locate a site for a 75,000 square foot shell building to market to industrial prospects, and so THEREFORE, BE IT RESOLVED THAT THE ROANOKE COUNTY BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, does urge the Greater Roanoke Valley Development Foundation to select Valley Gateway as the best site for a shell building because the location offers multiple opportunities for additional commercial and industrial development that will increase the economic base and employment within the Roanoke Valley. On motion of Supervisor Johnson to adopt the Resolution, and carried by the following recorded vote: AYES: NAYS: ABSENT: Supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens IN RE: PUBLIC HEARING AND SECOND READING OF ORDINANCES ~ Ordinance amending and reenacting sections 10-1 444 June 25, 1996 through 10-6. sections 10-8 through 10-11. and Sections 10-15. 10-15,10-16.10-18. and 10-19, Article I: sections 10-30 through 10-36. Article II: and Sections 10-53 and 10-56. Article III: and to repeal Section 10-51. Article III: of Chapter 10. Licenses of the Roanoke County Code enabling legislation. to impose a license fee. and to provide for tax limitations and rate increases relating to the Roanoke County Business. Professional, and occupational License tax. (Brent Robertson, Budget Manager) 0-062596-9 Mr. Robertson advised that this was the second reading of the proposed ordinance to amend and reenact the Business, Professional and Occupational License (BPOL) tax to assure that the County BPOL ordinance will be in conformity with the requirements of the amended state enabling legislation as of January 1, 1997. Ms. Huffman, Assistant county Attorney, was present to answer questions. The following citizens advised that they were opposed to increasing the tax for professional services; that paying the tax on gross receipts was unfair; and that the tax should be based on net proceeds: (1) Dr. orrin Clifton. 6220 Peters Creek Road: (2) Dr. Jim Morgan. 6232 Peters Creek Road: (3) W. Earle spruill. Jr.. 5250 12 O'clock Knob Road: and (4) Dr. Charley W. - June 25, 1996 ~ --..- Houqhten. 2231 Electric Road. Supervisors Johnson, Minnix and Eddy all advised that they felt the speakers' concerns should be addressed at the state level. Supervisors Johnson and Minnix advised that they will be attending the House Appropriations Meeting to be held in Roanoke in an effort to speak on this issue and others. Supervisor Eddy moved to adopt the Ordinance. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens ORDINANCE 062596-9 TO AMEND AND REENACT SECTIONS 10-1 THROUGH 10-6, SECTIONS 10-8 THROUGH 10-11, AND SECTIONS 10-15, 10-16, 10-18, AND 10-19, ARTICLE I; SECTIONS 10- 30 THROUGH 10-36, ARTICLE II; AND SECTIONS 10-53 AND 10-56, ARTICLE III; AND TO REPEAL SECTION 10-51, ARTICLE III; OF CHAPTER 10 LICENSES OF THE ROANOKE COUNTY CODE IN ORDER TO COMPLY WITH THE AMENDED STATE CODE ENABLING LEGISLATION, TO IMPOSE A LICENSE FEE, AND TO PROVIDE FOR TAX LIMITATIONS AND RATE INCREASES RELATING TO THE ROANOKE COUNTY BUSINESS, PROFESSIONAL, AND OCCUPATIONAL LICENSE TAX WHEREAS, pursuant to the authority of Chapter 37 (Section 58.1-3700, et ~.) of the Code of Virginia, 1950, as amended, the County of Roanoke, Virginia, imposes a business, professional, and occupational license (BPOL) tax through the adoption of an ordinance codified in Chapter 10 Licenses of the Roanoke County Code; and, WHEREAS, said state enabling legislation has been amended through the adoption of House Bill 293 by the 1996 session of the Virginia General Assembly; and, WHEREAS, amended §58.1-3706 of the Code of Virginia, related to limitations on the rate of license taxes, provides that no local license tax shall be imposed on any person whose gross receipts from a business, profession or occupation subject 446 June 25, 1996 to licensure are less than $100,000 in a locality with a population greater than 50,000; and, WHEREAS, the Board of Supervisors of the County of Roanoke, Virginia, has determined that the imposition of a $50 fee for issuance of a business license, pursuant to amended §58.1-3703.A. of the Code of Virginia authorizing an issuance fee not to exceed $100 on all businesses subject to licensure, is necessary in order to cover the cost of issuing the license and administering the BPOL tax, and to offset the loss of revenue to the County as a result of the exemption to businesses with gross receipts less than $100,000; and, WHEREAS, the Board of Supervisors has further determined that it is necessary to increase the rate of taxation for all businesses to the maximum rates permitted under the state code, namely: from $.50 to $.58 per $100 of gross receipts for businesses classified as financial, real estate, and professional services; and from $.34 to $.36 per $100 of gross receipts for businesses classified as repair, personal and business services, and all other businesses and occupations not specifically listed or excepted; and, WHEREAS, the Board of Supervisors finds that amendments to the administrative provisions of Chapter 10 Licenses is necessary in order to assure that the Roanoke County BPOL ordinance will be in conformity with the requirements of the amended state enabling legislation as of January 1, 1997; and, WHEREAS, legal notice of these amendments has been published in a newspaper of general circulation wi thin Roanoke County on June 11, 1996, and June 18, 1996; and, WHEREAS, the first reading of this ordinance was held on June 11, 1996, and the second reading and public hearing on this ordinance was held on June 25, 1996. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That Chapter 10, LICENSES of the Roanoke County Code be amended and reenacted as follows: Chapter 10. LICENSES* ARTICLE I. IN GENERAL Sec. 10-1. Overriding conflicting Ordinances. June 25, 1996 A42-------~.. ~~w 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 ~;¿~~~:~on:W&ª~llllllli' a;~xecSal¡f:;:e:ndo~po~u~~~e;=::~ns~r~~~~~ and corporatToiÙi....eÏïgacj'ed therein wi thin the County of Roanoke. Sec. 10-2. Definitions. For the purposes of this chapter, unless otherwise. re- quired by the context: (a) Affiliated group means: (1) One or more chains of il¡cludible corporations $.:µPi.:g@¡ç:::::::::gª::t:::~:nQ:*P;~:¡¡;Q.m connected through stock ownership :\:.Tíf1i....a:....cc:;mmoÏï....p·arerïf.. corporation which is an il¡cludible corporation ~MPã:¥ªn.:::::::M§::::::::Wñªwµgw.9m if: (I) Stock possessing at least eighty percent of the voting power of all classes of stock and at least eighty percent of each class of the nonvoting stock of each of the iI¡cludible corpora- ti ons $APã:g:ç@:!:::::::::::::æ;ª:::::::::::::::¡¡;iH~ttJiU~:~:ªñ, except the common parent "'c'õrp'ora:tIc:;n~"""Ts'''''owned directly by one or more of the other iI¡cludible corporations :~,µpã;~ªM p'g::::::::~:ñ:ª:~µ§:w.ªn; and (ii) The common parent corporation directly owns stock possessing at least eighty percent of the voting power of all classes of stock and at least eighty percent of each class of the nonvoting stock of at least one of the other ilICl udibl e :~M1U),Hrg@:g:::::::::#ª::::::::::i:Þ:ª:mµ$:$.:ºn corpora t ions. As used in thIs·.... šÚbdìvIsI·on·,..··..·fhe..· term "stock" does not include nonvoting stock which is limited and 448 June 25, 1996 P.I~~~~~~~le as co~~or~~:~~en~µ]I~::ª:la~:t~:$.::ïlllllla.:$.~ means any corporation withlï1H'theH'iiifIilatedH'·g'r'oup irrespective of the state or country of its incorporation; and the term "receipts" includes gross receipts and gross income. (2) Two or more corporations if five or fewer persons who are individuals, estates or trusts own stock possessing: (I) At least eighty percent of the total combined voting power of all classes of stock entitled to vote or at least eighty percent of the total value of shares of all classes of the stock of each corporatio~¥, and (ii) More than fifty percent of the total combined voting power of all classes of stock entitled to vote or more than fifty percent of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation. When one or more of the i11cludible corporations :$ÞfiâJ$.g:ß. 1ª::::::::::::::$.¡ñp.:~:tt$.1wªñ, including the common parent corporation"H'TšH"'ä: non stock 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 a self-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. - June 25, 1996 ,-~----- (c) Assessor or assessing official means the Commissioner of the Revenue of the County of Roanoke, Virginia, 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 (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 continu- ous 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 presump- tion 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 of Roanoke, Virginia, 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. ' (g) County means the County of Roanoke, Virginia. (h) Definite place of business means an office or a location at which occurs a regular and continuous course of dealing for thirty 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 att:r ibutable to tIle lice!!sed pl i v ilege, wi thout deduction''{ ,except as ILlay be lÍILli ted by tl!e pl Ov isiol!s of CI,apteI: 3"7 of Title !J8.1 of tlle Code of 7ilgil!ia. 3ubject to such lÍIui tatiol!s, al!d tl!e exclusiol!S set fOl tl, il! sectio!! 10 9 of this cIlapte:r, g:r oss 1 eceipts sl,all be al!d i!!clude 910SS 1 eceipts f:rOILl allY busÍ1!ess, plofessiol!, tr:ade, occupatio!!, vocatiol1, 450 June 25, 1996 calliI.g or activity, ihCludiI.g casl., cr:edits, fees, COluluissiol.S, broker:age cl.arges aI.d r:elltals, pr:oper:ty of allY kiIld, Ilatur:e or descriptioh fr:Olll eitl.er: sales 1llade or: ser: vices reI.der:ed ~itl.out allY deductiol. tl.er: efr: 0111 Oh accoUl.t of cost of tIle pr: ope1: ty sold, the cost of Iuater:ials, labo1: 01: se1:vice 01: otlle1: costs, iI.ter:est, or discOUIlts paid, or:aul' expellse whatsoeve1:, al.d sllall iIlclude Ü. tI.e case of 1llercl.allts tl.e aIlloullt of tIle sale pr: ice of supplies al1d goods ftu I1Ìslled to or: used by tIle licellsee 01: l.is faluill' or: otller: per: SOlI for: wl.icl. 110 cllar:ge is luade, pr:ovided, I.o~ever:, tllat tI.e teuu "gr:oss receipts" witI. r:espect to IlIanu[actur:er:s aI.d wI.olesale Illerchallts 1llallufactur Ülg 01: dealillg ill èH ticles UPOII which there is lev ied a dir ect excise tax by tl.e ul.i ted states sl.all exclude sucI. excise tax paYluel.ts to tl.e UI.i ted states gOver:I!IlleI.t. Tl.e tenu "gr:oss 1:eceipts" wl.ell used ill cOllllectioh with, o:r Ü. respect to f il.al.cial tr: al.sactiol.S illvol v illg tLe sale of hotes, stocks, bOl.ds or: otl.er: seCU1: i ties, tl.e loall, collectioh o:r advahce or lIlOl.ey, o:r tLe discOUl.til.g of l.otes, bills, 01: otl.e:r e\1ideI.ce of debt, sl.all be dee¡lIed to l¡leal. tl.e g1:0SS Ü.te:rest, gr: oss discoUl.t, g:r oss cOluIl1ÌssiOl., o:r otLe:r g:r oss :r eceipts eal:lled by nleal.S of, or: r:esultÜ.g f:rOlll sucl. fÜ.al.cial t:ral.sactiol.S, but the te:rrll "gross r: eceipts" sl.all 1.Ot Ü.clude aluoUllts 1: ecei ved as paYIlleht of debts. 'rI.e tenll "gr:oss :receipts" sl.all Ü.clude tLe gr:oss receipts f:r OIll all sales ¡llade or: se1: v ices relldered or: acti v i ties cOhducted fr:OIlI a place of busihess witI.il. tIle COUl.ty, botll to per: SOI.S wi tl.Ü. tl.e cOUllty al.d to per: SOliS outside tl.e COUllty. II. tl.is cOl.l.ectiol. tI.e wo:rd "per:sOl." sl.all be COIlstr:ued to il.clude govenanel.tal agel.cies. The calculation of gross receipts for license tax 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, associations, 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 representative 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. June 25, 1996 ~..:-:-_..,_._--,- - shall mean all goods, wares and (m) Services shall mean things purchased by a customer which do not have physical characteristics, or which are not goods, wares, or merchandise. (n) Treasurer shall mean the Treasurer of the County of Roanoke, Virginia, and any of the Treasurer's duly authorized deputies, assistants, employees or agents. Sec. 10-3. Levying of (a) of each 452 June 25, 1996 - Sec. 10-4. License Requirement. the County of Roanoke in or calling June 25, 1996 453 -~--- does Il'taÎIltaih ah abode il1 tIle COUllty, WI1ic11 abode f 01: the purposes of tllis 0:rdÌ11aIlce sI1all be deeILled a defÌ11ite place of busil1ess, o:r (ii) Ì11 the case of allY otl1e:r busÌ11ess, sucb, pe1: SOli has a def il1i te place of busÌ11ess o:r IuaÎIltaÌ11s ah off ice ill tIle ~i~~~~~~ o:r 3728, :respectively of tIle Code of Vi:rgÎIlia, 01: is a contractor subject to §58.1-3715 of the Code of Virginia, or is a public service corporation subject to §58.1-3731 of the Code of Virginia. (b) A separate license shall be required for each def ini te p lace of bus ine s s ~nª::'::::::::::@ª:f.i:::r:::::g:ª'ªij::::::::¡:!;Þ.µ$:~:fj!g$!$. A person engaged in two or more businesï5'e~;"'o'r""·pi~O'fe:i:;sI(jrïs'·"carried on at the same place of business may elect to obtain one license for all such businesses and professions if all of the following criteria are satisfied: (I) each business or profession is :~jä~pã::gª:P:::::::@§;:;!:;::4!J.j:ª!gp.:êl1Pø. licellsable at the location and has satisfied any requirements imposed by state law or other provisions of the ordinances of the County of Roanoke; (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. AllY pe:r SOli operatÌ11g a busilless Ì11 IlIO:r e tllall Ollê defÌ11ite place a11d keepÎIlg Olle set of 1:eco1:ds [01: tIle accuIuulated tral1sactiol1s Ihay take out a IUÌ11ÌII(Ulll licellse 011 eac11 locatioll Ì11 the COU11ty otlle:r thall tIle IhaÌ11 place of busihess alld Iua}' deduct sucIl SUTIl5 paid f01: tlle IhÌ11ÌIllUIh licellse £1: OIu tIle total tax due wI!eh all g:ross. :receipts a1:e att1:ibuted to sucI! IuaÍ11 place of busihe5s. (c) Each person subject to a license '$.i:$.@::::::!@p tax shall apply to the commissioner of revenue for a license prior to beginning business, if he was not :§:u.ÞÕ:iªPiP.W:m:#.Þ?tw.;iiJ#Miif¡'j¡!fdfiii licellsable in the County of Roanoke on or be"fore'....JanÚar'y....i....o{..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 alld fU1: l1Ïsl1ed 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 454 June 25, 1996 - - 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 þ'ym~r}t:ñ:~:WIm:þµ~tì:p.:¡¡¡;$~$.: to the county have been paid which have been properi'y....'i;ïsï:~;es-;š'ed against the applicant by the county. ~iì_la_ :£~E The commissioner of the revenue monthly to the treasurer the aggregate amount of assessed during the month and placed in the treasurer for collection. shall report license taxes hands of the Sec. 10-5. PaYment of tax. i_ltIJ licellse taxes irììposed by Uris cIrapter, llleasur ed by tIre 9r oss receipts or pur clrases of tIre busÏIress, slrall be due alrd payable 01r or before MarcIr first (1st) of eacIr licelrse year. TIre tax slrall be paid ~ith tIre applicati01r ilr tb.e case of aIrY licelrse 1rOt ba5ed 01r 9r 055 receipts or pur c1rases . (b) III all cases wlrere tIre persolr slrall begÏIr tIre busÏIres5, pr ofessiolr, trade, occupati01r or callilr9 UpOl1 wIricIr a lice1l5e tax is irì,posed after Jal¡uary first of tIre licelrse year, suc1r licelr5e tax slrall be due alrd payable witIril1 tlrirty (30) days of tIre COMllellcelllellt of tIre busilress, pr ofessioIr, t~ ade , occupatiolr or callillg. June 25, 1996 455 ---------~- Sec. 10-6. Penalty and interest. (a) The assessing official may grant an extension of time, 1.0t to exceed 90 days, in which to file an application for a license, for AA$:@.$.p#ª-ªli$ good cause. The extension may be condi tioned upon "'tïï'(~""'fiÏiiËÙy payment of a reasonable estimate of the a ppropr ia te tax ,:l::'¡::~:~::#.®J¡~J.'::¡¡:¡::$.ªX:¡::¡:¡:::J.;$.:~~:~¡:¡:¡¡þ-p¡g¡rl sub j e ct to ad jus tmen t to the correct tax at ....the......'eÏ1d......'6'f......the.... extensionM 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, W:~:pn a penalty of ten percent of the portion paid after the due date. (b) A penalty of ten percent (10%) of the tax , witl. a m1.h1.IuUIu of tel. dollar s ($10.00) , 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 under- statement 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 days':;:: the treasurer may impose a ten percent late payment penalty. TI.e pel.alties sl.all l.ot be iIüposed, or if iIllposed, shall be abated b}' tl.e official wl.o assessed tl.elu, iWf the failure to file or pay was not the fault of the taxpayer:%¡:,:i::::þtH~ f'äiiit'~......the....bï'xpaY'er....ÏiiÙst'....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 4S6 June 25, 1996 - 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 any tax paid under this ordinance 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 ba~e year. No interest shall be paid on a refund or charged on a late payment, ill evellt of suell adjustIlIellt, provided the refund or the late payment is made not more than thirty days from tIt the date of the payment that created the refund, (ii) or the due date of the tax, or (iii) tIle date of tIle taxpayer's applieatioll for a reful!d, whichever is later. (f) Taxes, penalties and interest herein provided shall be assessed and collected in the manner provided by law for ~i:;@¡i*~wi.¡::~§9mígªªr:~ª~~@:ttction of other taxes, ~¥.:ª~í?#.::::::::ª:~::::¡:¡mªW ***** Sec. 10-8. situs of Gross Receipts. (a) General rule. Whenever the tax imposed by this ordinance is measured by gross receipts, the gross receipts included in the taxable measure shall be only those gross E,:~;;:~:PZ::~::~::,?:;Z:;;;::~:~:~!,~,~:,:,:,: tOt thed ef~e::tcise I of a f IbieeI,lsable Ptrhi yiltehge ª-u.Y.agº,µ':::I)i:i:º:::::I¥¥¡:;HªP.~;¡H~Pª a a e In l e pace 0 us lnes s w l In e courifÿ"..'of....'Roiinoke'~...." In the case of acti vi ties 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 June 25, 1996 457 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 or more definite places of business or offices as follows: (i) 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 which sales solicitation activities are (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 l:epaÌ1:, busiI¡ess, al¡d pe!:sollal 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 4S8 June 25, 1996 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 alld tIle affected jur isdictiollS ar: e tlllable to r: eacll all appor: tiolLIllellt agr: eeruellt, except as to Cir:cuIllstallces set for:tll ill §:;8.1 3709 of tIle Code of Vir:gihia, 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 acti vi ties 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 ~'ºw.¡:¡w.:$.Y::::::::::::þgº:ªy':~g ill tIle evellt the other jurisdiction does not ···ìmpose···'a···'ta'x on the gross receipts attributable to the definite place of business in such other jurisdiction. (c) Agreements. The assessor may enter into agreements with any other political subdivision of Virginia concerning the manner in which gross receipts shall be apportioned among definite places of business. However, the sum of the gross receipts apportioned by the agreement shall not exceed the total gross receipts attributable tö all of the <:1.~,~,~,T.1,~~~....J?,~~,~~,!3,..,c:>,:f....,.þ..~,!:)~,!l.~!:).s af f ected by the agreement. qp9.ñ ~g~:ng:::::I:fiª~ll[#.:Wg:ª::::::::~¥::::::::'ª:?:];:~xíMi,i.;y:!¥m III tIle e v ellt tIle asse5sillg official is hotified or: becOluesaware 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 100% 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 (d) Limitations, and extensions, appeals alld r:ulillgs. TIle ehfor: celueht of tIle pr: 0 v isiollS of tIlis or: dillallce, illcludÍ1lg J:' . t t' . . 11111 a 10hS W1 tll r: espect tIler: eto I tIle cor: r: ectl.Oll of allY aSSeSSlYlellt Ilereullder: alld· all}' appeal by tbe ComIty of Roalloke of a June 25, 1996 ,Â52-___,_______ co:r:rectioh luade by its assessÏ1ig official 01 assessed witl¡ taxes lieleLllidel alid agglieved by sliall be ptUsualit to Cl¡aptel 39, Title S8.1 TV? i:r g ihia , pr 0 V ided , l¡owe V e:r . by all}' pel SOli sud¡ assessluelit, of tIie Code of \.' fl:jê.J:j: .:\:..../... (1) a~ny person assessed. 460 June 25, 1996 - evidence deemed necessary for a proper and equitable determination of the applications. 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 of Roanoke (e.g., the name and address to which an application should be directed) . ( 2 ) Prov ided an m'i$.m.g:;¡;¥¡:':¡'::¡::ªnq:¡'¡r¡@gmp¡~gtg: app I i ca t ion is made witlLilL 90 da~i5"""of~" ..'aï¡'....'~lš'5'e'55il;eï·;t, collection activity shall be suspended until 30 days after tlLe I 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 penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" includes a finding that the application is frivolous, or that a taxpayer desires @º (I) to depart quickly from the 'locality, (ii) to remOve his property therefrom, (iii) to conceal himself or his property therein, or (iv) to do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question. June 25, 1996 --Â6L.-------- ------«---~----~ [I ("9-§) Any taxpayer may request a written ruling regarding the application of the ª::¡:¡¡q!Q:ª:~r+:/:¡+Ji.:º:iêñ'~:ª 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 ~;i:~I¡m:~ä~:~¡ª:!¡Û¡~&;~:¡;ªm¡1:¡:II¡IIIII~~IIII~llm:~¡~IIII~:íll~ll; 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. Sec. 10-9. Exclusions and deductions from "gross receipts." (a) General Rule. Gross receipts for license tax purposes shall not include 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. receipts: (b) The following items shall be excluded from gross 462 June 25, 1996 (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. ~!~~!!~{,~~!!~~iiì,!~~~~f:~~~~~~:~~ 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 licellsable business $µþ:jg:Q#::::::fJ.m :~:@.ªgñ§ip:g not classified as rendering 'H'frnancT~Ù services. This exclusion shall apply to interest on bank accounts of the business, and to interest, dividends and other income derived from the investment .Tune 25 1996 ~ ==_::_,...:.::=-,.::_..:::..-=...:........-..:.::_..:::_:...........-.::_,:_-----~-::.:_--=----=:::.:::.........:....:::..,- ----=::=:..::=::::::..-..::=- of its own funds in securities and other types of investments unrelated to the licensed privilege. This exclusion shall not apply to interest, late fees and similar income attributable to an installment sale or other transaction that occurred in the regular course of business. Sec. 10-10. Recordkeeping and audits. (a) Every person who is assessable with a ¥ø.#ii$.! license :']~i¡!ii¡:P.p tax under this chapter, shall keep sufficient....'i'eC'ords and accounts Mm 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 accounts and other information shall be open to inspection and examination by,- the assessor in order to allow the assessor to establish whether a particular receipt is directly attributable to the taxable privilege exercised within the County of Roanoke, 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 4M June 25, 1996 - office, if the records are maintained there. In the event the records are maintained outside the County of Roanoke, 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 1st 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 here 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 tax 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. Sec. 10-11. Commencement of business. (a) Every person beginning a business, pr()f~s¡:;ion, trade, occupation or calling which lS subject to J1i@¢~1jªt:lpg -a- licêl1sê tax under the provisions of this chapter and'Is':bàse'd 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$\g~:::m::ºP tax for the then- current year shall be computed on such estImate. (b) Whenever a license k:~g;:0Q~ tax is so computed upon the estimated gross receipts or pu'i'cha·s'es, any erroneous estimate shall be subject to correction and the commissioner of the revenue shall assess such person with any additional license $ªª 9P tax found to be due after the end of that license year, and shall at the same time correct the estimate for the then current license year, until a full year of operation shall have been completed, and in case of an over-estimate the taxpayer shall be entitled to a credit upon his license I:~:g:::::@m tax payable the -".., June 25, 1996 465- --- following year. ***** Sec. 10-15. Assessment of omitted or insufficient license :~:ii!~¡::::¡¡:ª~ taxes. (a) If the commissioner of the revenue ascertains that any person has not been assessed with a license i@gg¡¡¡:'¡=)mm tax levied under the terms· of this chapter for any license y'iiÚ3:i"of the three (3) license years last past, it shall be the duty of the commissioner of the revenue to assess such person with the proper license ~$.ªñÞP tax for the year or years omitted. (b) If the commissioner of the revenue ascertains that any assessment of a license $:iå.iÆf){=::QP tax levied under the provisions of this chapter for any..'of....the three (3) license tax years last past or for the then-current license tax year was for less than the correct amount, then the commissioner of the revenue shall assess the licensee with the additional licensepªª §p tax found to be due'. (c) Penalty and interest at the rate provided under section 10-6 shall accrue on such omitted or insufficient tax amounts from the date of such assessment until payment; provided, if such assessment was necessitated through no fault of the taxpayer, such penalty and interest shall accrue after thirty (30) days from such date of assessment until payment. (d) In the event that the omitted or insufficient assessment or payment of such license )@¡$.:~:§)I:::§Jt 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. Sec. 10-16. Erroneous assessment and refunds. (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 4D() - June 25, 1996 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 connected in any manner with the violation of state law or local ordinance or violation of rules or regulations made pursuant thereto. not any any 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. No refund shall be made of any :f~*:q~m$:~::~:~::t:gg:j::::::J#i:~:::):ÚjM minimum flat tax:;':: or of any othei~···:Ëiä.'t"ITë:ënsë"'fï~~e not based on gross receipts 9P:::~::PµP9fj:i)iJ.:~g:~:. (c) Refunds based on licensee going out of business shall be made in the same, manner as herein provided for erroneous assessments. (3) (4) (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 ($30.00) processing fee. June 25, 1996 ~-467 ____~R ***** Sec. 10-18. Enforcement of chapter. (a) In the enforcement of the provisions of this chapter the commissioner of the revenue of the county, in addition to the powers herein specifically granted, shall have all and the same enforcement authority with respect to county licenses that state law confers upon commissioners of the revenue ---, (b) As one of the means of ascertaining the amount of any license 1\:Ø¡§¡::::::@$ tax due under the provisions of this chapter, or of ascëi~'taIï1'ing any other pertinent information, the commissioner 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 !ig§$¡:¡::m:::Q:¡; 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 Æ§§,iM§E taxes for the current year. (b§) 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. (c:gD 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. Sec. 10-19. violations of chapter. 468 June 25, 1996 - (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 tax ªþp¡::;¡;:g}í.f;:;¡;:iÞfi::':::::ÞW return as required by section 10-4 shall be guiitÿ......'()f"....a:....·..vìolation of law. Upon conviction for such failure, the person shall be punished as a Class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is one thousand dollars ($1,000.00) or less 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 Code of Virginia, relating to an imitation controlled substance or (ii) section 18.2-248.7 Code of Virginia, relating to money laundering. ***** ARTICLE II. CLASSIFIED BUSINESS AND OCCUPATIONAL LICENSE PROVISIONS Sec. 10-30. Contractors (a) The annual license tax imposed hereunder for contractors and persons constructing for 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 June 25, 1996 4Þ9 during the preceding calendar year or tl!irty dollars (~30.00), wl.Licl.Leve:r is greater. (b) corporation: .. .. Contractor' , means any person, firm or (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, onp 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; (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- 41O June 25, 1996 - - 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. ..~."'YIIII.I...S 1IIIIiiiIIIIIIIÎgf:::¡:~fü1tg::¡:¡¡:QP.Agp· !@ê):$;9P.PM i?';$¡¡::!¡¡p:ê]ê):+.:p.y g;§:.:¡:9µPP:::¡::¡::ªP':g gµI@~w:I¡: 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 ($100.00) of gross receipts from the business during the preceding license year or tl¡irty dollars (:;;30.00), wl¡icl¡ever is greater. (b) "Retailer" or "Retail Merchant" shall mean any person or merchant who sells goods, wares and merchandise for use or consumption by the purchaser or for any purpose other than resale by the purchaser, but does not include sales at wholesale June 25, 1996 ~---_.. to institutional, commercial and industrial users. (c) Any person who is both a wholesale merchant and a retail merchant is subj ect to the retail license tax for the retail portion of the business and the wholesale license tax for the wholesale portion of the business. Such person may, however, obtain a retail license for both the retail and wholesale portions of the business. ~..&.~- Sec. 10-32. Financial services. (a) The annual license tax imposed hereunder for financial services shall be in the amount of fiftyP:g'Ji!jglj!:\; cents ($~Q:::i::¡:ê¡ª) per one hundred dollars ($100.00) of gross receipts from the occupation during the preceding calendar year 01: tl1Ì~ ty dolla1:s ($30.00), wIiicbeve1: is g1:eate1:. ----_i.liillli'l se:r vice fo:r cOIupel!satiol! by a c1:edit agel!cy, all il!vestIuel!t cmupau}', a broker o:r deale1: ill seCU1: i ties al!d COluluodi ties 01: a secu:rity or cOMuodity excl!al!ge, ul!less sucl! se1:vice is otlierwise p:rovided fo.1:: il! tliis o:rdil!al!ce. (1) IIB:r oke1:" sball Iueali aI! agel!t o[ a buye1: 01: a selle1: who buy s or sells stocks, bOllds, COIlduodi ties, or ser v ices, usually 011 a cOMuission basis. (2) "Cmuluodi ty" sliall lueal! staples sucIi as wool, COttOI!, etc. wbicb ar e tl aded Ol! a cOMuodi ty excIialige al!d 011 wliicli tIier e is tl: adillg ill [utU1: es. (3) "Dealer I' [or purposes of tIiis ordil!alice sli.,Ül Illeali allY pe1: SOl! el!gaged il! tIie busil!ess of buy il!g al!d sellil!g seCUl: i tie:s [or bis OWl! accouI!t, but does liot il!clude a balik, 01: allY per SOl! il!sofar as lie buys 01: sells secu~ities [01: Iiis OWl! aCCOUI!t, eitbe.1:: il!dividually or ili smue fiduciary capacity, but liot as part of a regular busil!ess. (4) "Security" [01: sliall liave tIie salue pur poses of tIiis 01: dil!alice Illeal!il!g as ill the Secur i ties 472 June 25, 1996 Act (§lJ.1 SOl, et seç¡:.) of tbe Code of vi:rgillia, or: ill sÎIllilar: laws of tile Ullited states regulatil1g tIle sale of secur i ties. (c) Those engaged in rendering financial services include, but are not limited to, the following: Buying installment receivables Chattel mortgage financing Consumer financing Credit card services Credit unions Factors Financing accounts receivable Industrial loan companies Installment financing Inventory financing Loan or mortgage brokers Loan or mortgage companies Safety deposit box companies Security and commodity brokers and services Stockbroker Working capital financing other money lenders Sec. 10-33. Real estate services. (a) The annual license tax imposed hereunder for real estate services shall be in the amount of fiftyffiê:WgQ.:i9 cents ($~º]I§) per one hundred dollars ($100.00) of gross receipts from the business during the preceding calendar year or tllirty dollars (:;iJO. 00), wllidlever is gr: eater. Every person whose gross receipts in the preceding calendar year shall be less than three thousand dollars ($3,000.00) from any real estate service shall _carCIIm.. requirements of sectiollS 10 4 (c) alld 10 S of this chapter. (b) "Real estate services" sllall mean:$: r ellder illg buyer, seller, agellt or: br:oker: alld providillg a r:eal estate ser: vice, tll1less the ser vice is otllerwise specifically plovided for: ill tllis or:dillallce. ~ June 25, 1996 ~ (c) Those rendering real estate services include, but are not limited to, the following: Appraisers of real estate Escrow agents, real estate Fiduciaries, real estate Lessors of real property Real estate agents, brokers and managers Real estate selling agents Rental agents for real estate Sec. 10-34. Professional services. (a) The annual license tax imposed hereunder for professional services shall be in the amount of fiftyB@$.qp;@ cents ($~ºj:!~!ii$.j~:O per one hundred dollars ($100.00) of gross receipts from the"'occupation during the preceding calendar year or: tl!Íl ty dollar:s ($30.00), wl!icllever: is gr:eateI. Every person whose gross receipts in the preceding calendar year shall be less than three thousand dollars ($3,000.00) from any professional service shall _I-. ëi~ïJ~Ï;;'ei'at:ë'd"""bëiow"""'oi"""'ëï'¡g'açieëf"'ü! al(~' occupation or vocation in which a· professed knowledge of some department of science or learning, gained by a prolonged course of speciE ied !~p:gg@;ª+':Æ:~igã instruction and studyji is used by i;¡;!n its practical application to the affairs of others, either advising, guiding, or teaching them, and in serving their interests or welfare in the practice of an art or science founded on it. The word "profession" and pIofessiolJal imply!;:jgm attainments in professional knowledge as ~~s ~~~~u:~~e~t;::: ar:e~e v ~~~ t i~l! a~!~p.~ã¡:¡:::pilij~;:i~ª~0::~~~:ê@~ª;$i0~#ª¡:~i~ 47A June 25, 1996 - (c) 'I'l~ose ellgaged ill rellder illg a pr of essiollal ser v ice il1clude, but are Il0t liruited to, tIle followillg. Arclli teets AttOrIleys at laW' Cer tif ied publ ic aeeoulltallts Delltists Ellgilleers Lalld surveyors PraetitiOllers or tIle l~ealillg arts (tIle a~ t or sciellee or group or arts or seiellees dealiIlg witll tIle prevelltiol1, diagl1osis, tleatIuellt alld cure or alley iatiOlI or IIUIllall ph}' sieal or ruell tal aillnellts, cOlldi tiOIIS, diseases, paill or illf irrni ties) 3urgeolls Veter illar ialls 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-fottr$:~% cents ($~ºMª:ª) for each one hundred dollars ($100.00) of "'gross receipts from the occupation during the preceding calendar year or tl1Üty dollars (:)30.00), wIIicllever is greater. (b) Repair service occupations include, but are not limited to, the following: Airplane repair Auto repair, engine repair of any type 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 June 25, 1996 -475 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. Sec. 10-36. Personal and business service occupations. (a) The annual license tax imposed hereunder for ~-~!!~~ dollars ($100.00) of gross receipts from the occupation during the preceding calendar year 01: tLi1:ty dollau; (:;¡30. 00), wl¡icl¡evel: is greate~. Every person whose gross receipts in the preceding calendar year shall be less than three thousand dollars, ($3,000.00) from any professional service shall pª!¥!:!:::::::pn:~::I::w.:*:ª:~p.::~@: arlt.1 requirements of sectiol¡5 10 4 (c) al¡d 10 :; 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 ordinance, or rendered in any other business or occupation not specifically classified in this ordinance 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 416 June 25, 1996 Automobile driving schools Barber shops, beauty parlors, and 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 Child or adult home care Cleaning chimneys and/or 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 Housecleaning services Information bureaus Instructors, tutors, schools and studios of music, ceramics, art, sewing, sports and the like Interior decorating Janitorial services hairdressing schools registry furnaces June 25, 1996 477 --- 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 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) 44S June 25, 1996 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 other personal or business service occupations. ***** ARTICLE III. SPECIAL LICENSE PROVISIONS ***** Sec. 10-51. Collection agencie5g:~~;~:p¥'~:?!. (a) For purposes of tIle licellse tax autllor izecl ill sectioll 10 36, allY persoll, firru, or corporatioll wllose busilless it is to collect clairus, illcludillg llotes, dr afts, alld otller hegotiable illstr tnuellts, 011 bellalf of otlle1: s, alld to 1: ellder all accoUllt of tlle sarue sllall be deehled a collectioll agellcy. TIâs sectioh shall Il0t apply, bowever, to a regular ly licellsed atto:rl1ey at law. (b) No local licelIse IlereUllde1: sllall be issued to allY persoh desir il.tg to act as a collectioll agellt or agel ICY ill tIle COIltluOUweal tll unless SUdl per SOlI exbibi ts a cur relIt licellse or otlle:r evidellce sllowillg tl1at tIle applicallt lias beell duly licellsed to act as a collectiolI agel It or agellcy by tIle Vi1:giIlia Collectioll Agel.tcl' Board. ***** Sec. 10-53. Coin-operated amusement machines; amusement machine operators. June 25, 1996 479 (a) Every person selling, leasing, renting or otherwise furnishing or providing a coin-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. (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 . . $ 4 machines . . . . . . 5 machines . . . . . . 6 machines . ... 7 machines . . . . 8 machines . . . . . . . . 9 machines . . . . 10 or more machines. . 25.00 50.00 75.00 100.00 125.00 150.00 175.00 200.00 (c) The license tax imposed by this section is not in lieu of, but is in addition to, other license :ßg:~$::::::¡::ø.!$ taxes imposed by this Code, including the gross receipts i:axq·Impösed 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 I s name and address. (f) 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 ($500.00) for each offense and the machine or other device shall become forfeited to the county. (g) Exemptions. The amusement machine operator I s license tax shall not be applicable to operators of weighing machines, automatic baggage or parcel checking machines or receptacles, nor to operators of vending machines which are so constructed as to do nothing but vend goods, wares, and merchandise or postage stamps or provide service only, nor to operators of viewing machines or photomat machines, nor operators ,-_._--_.._-----~---_._-~_.._'--------~_.-----------~---..-------.------- 480 June 25, 1996 of devices or machines affording rides to children or for the delivery of newspapers. ***** Sec. 10-56. Public service corporations. (a) Evèry public service corporation engaged in the business of providing telephone, telegraph, water, heat, light, or power service shall pay for the privilege an annual license tax of one-half of one percent (0.5%) of the gross receipts of such company accruing from sales to the ultimate consumer in the county, excluding gross receipts earned within the Town of Vinton, Virginia. (b) In the case of telephone companies, charges for long distance telephone calls shall not be included in gross receipts for purposes of license taxation. (c) For the ptlrposes of this section, gross receipts shall be ascertained as of the thirty-first day of December of each year and the tax for the current license year shall be based on the gross receipts for the preceding calendar year. (d) The tax imposed by this section shall be ïI¿ei~'5e""ÿ'(!ai~""iÙ12i.""'shäTi ..be....due and payable to the treasurer of the county on or before theií:~;m;$m::::~:J;;:ª¥::::~:9.Ê March of ê:ªªmJ stteh 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. ***** 2. That the amendments to Chapter 10 Licenses, contained in this ordinance, shall be effective on and from January 1, 1997, except that the provisions relating to agreements extending the period for assesslng tax shall be effective for agreements entered into on and after July 1, 1996. On motion of Supervisor Eddy to adopt the ordinance, and carried by the following vote: AYES: NAYS: ABSENT: supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens June 25, 1996 481---- .L.. Ordinance to rezone 5 acres from R-3 to C-l with conditions to allow commercial uses. located at the terminus of Burlington Drive adjacent to Friendship Manor, Hollins Magisterial District. upon the peti tion of Industrial Development Authority. (Trent Development). CONTINUED FROM MAY 28, 1996 (Terry Harrington. Director of Planning & Zoning) Mr. Mahoney advised that the petitioner was requesting a continuance until the July 23; 1996 meeting. It was the consensus of the Board to grant the continuance. ~ Ordinance authorizing a Special Use Permit to expand an existing electric substation. located at 8920 Willett Lane. Windsor Hills Magisterial District. upon the petition of American Electric Power. (Terry Harrington. Director of Planning & Zoning) 0-062596-10 Mr. Harrington advised that this is a request for a special use permit to expand an existing substation. The site is in the rural preserve land use designation of the Comprehensive Plan and is consistent with the intent of that designation. The expansion would not adversely impact agricultural, recreation or 482 June 25, 1996 forestal resources. The Planning commission recommended approval of the request. Representatives of American Electric Power were present to answer questions. There was no discussion and there were no citizens to speak on this issue. Supervisor Eddy moved to adopt the Ordinance. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens ORDINANCE 062596-10 GRANTING A SPECIAL USE PERMIT TO APPALACHIAN ELECTRIC POWER TO EXPAND AN EXISTING ELECTRIC SUBSTATION AT 8920 WILLETT LANE (TAX MAP NO. 103.00-1-5), WINDSOR HILLS MAGISTERIAL DISTRICT WHEREAS, Appalachian Electric Power has filed a petition to expand an existing electric substation located at 8920 willett Lane (Tax Map No. 103.00-1-5) in the Windsor Hills Magisterial District; and WHEREAS, the Planning Commission held a public hearing on this matter on June 4, 1996; and WHEREAS, the Board of Supervisors of Roanoke County, Virginia, held a first reading on this matter on May 28, 1996; the second reading and public hearing on this matter was held on June 25, 1996. NOW, THEREFORE BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the Board finds that the granting of a special use permit to Appalachian Electric Power to expand an existing electric substation located at 8920 Willett Lane (Tax Map No. 103.00-1-5) in the Windsor Hills Magisterial District is substantially in accord with the adopted 1985 comprehensive Plan pursuant to the provisions of § 15.1-456 (b) of the 1950 Code of Virginia, as amended, and said Special Use Permit is hereby approved. On motion of Supervisor Eddy to adopt the ordinance, - June 25, 1996 .~ --------- -- - , ,- and carried by the following vote: AYES: NAYS: ABSENT: Supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens h Ordinance authorizing the relocation of the polling place for the Green Hill Precinct from Fort Lewis Fire station to Fort Lewis Baptist Church and the North vinton polling place from the Vinton Fire station to the Vinton Baptist Church. (Paul Mahoney. County Attorney) 0-062596-11 Ms. st. John, Registrar, advised that there had been no changes since the first reading of the ordinance. She reported that she had responded to concerns from the Town of Vinton and confirmed that the proposed Vinton precinct will conform with the provisions of the Americans with Disabilities Act. There was no discussion and there were no citizens to speak on this issue. Supervisor Johnson moved to adopt the Ordinance. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens ORDINANCE 062596-11 AUTHORIZING THE RELOCATION OF THE POLLING PLACE FOR THE GREEN HILL VOTING PRECINCT FROM THE FORT LEWIS FIRE STATION TO THE FORT LEWIS BAPTIST CHURCH AND AUTHORIZING THE RELOCATION OF THE POLLING PLACE FOR THE NORTH VINTON VOTING PRECINCT FROM THE 484 June 25, 1996 - VINTON FIRE PURSUANT TO AMENDED STATION TO § 24.2-307 THE VINTON BAPTIST CHURCH 1950 CODE OF VIRGINIA, AS WHEREAS, the Electoral Board of Roanoke County has recommended to the Board of Supervisors of Roanoke County the relocation of the polling place for the Green Hill Voting Precinct from the Fort Lewis Fire Station to the Fort Lewis Baptist Church and the relocation of the polling place for the North vinton voting Precinct from the vinton Fire station to the vinton Baptist Church for all elections held within Roanoke County. NOW, THEREFORE, be it ordained by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the first reading on this ordinance was held on June 11, 1996; and the second reading and public hearing were held on June 25, 1996. 2. That the relocation of the polling place for the Green Hill Voting Precinct from the Fort Lewis Fire station to the Fort Lewis Baptist Church at 4215 W. Main Street, Salem, VA for all elections held within Roanoke County is hereby authorized and approve; and Precinct Church at elections approved; 3. That the relocation of the North Vinton Voting from the Vinton Fire Station to the vinton Baptist Washington Avenue and Maple Street, Vinton, VA for all held within Roanoke County is hereby authorized and and 4. That the County Administrator is hereby authorized to take such actions and to execute such documents as may be necessary to accomplish these purposes, all upon form approved by the County Attorney. On motion of Supervisor Johnson to adopt the ordinance, and carried by the following vote: AYES: NAYS: ABSENT: supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens ~ Ordinance appropriating the funds for the 1996/97 June 25, 1996 -:: ~-- fiscal year budget for Roanoke County. (Brent Robertson. Budget Manager) 0-062596-12 Mr. Robertson advised that the 1996-97 fiscal year budget was presented to the Board on May 28, 1996 after a public hearing. He asked for approval of the budget appropriations ordinance and the classification plan for fiscal year 1996-97. The total budget is $207,662,135, which includes all inter fund and intrafund transfers, with the budget net of transfers being $151,467,466. He summarized the changes that were made to the appropriations ordinance since the first reading on June 11, 1996, and provided information that the Board requested about the grant funded and temporary full time positions with benefits. Ms. Lela spitz. 1971 Oak Drive Extension, expressed her concerns about excessive spending and taxes; incomprehensible financial reports; poor priorities in spending; and that the County does not use zero based budgeting. Supervisor Johnson moved to adopt the Ordinance. The motion carried by the following recorded vote: AYES: Supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens ORDINANCE 062596-12 APPROPRIATING FUNDS FOR THE 1996-97 FISCAL YEAR BUDGET FOR ROANOKE COUNTY, VIRGINIA WHEREAS, upon notice duly published in the newspaper, a public hearing was held on May 28, 1996, concerning the adoption 4&6 June 25,1996 of the annual budget for Roanoke County for fiscal year 1996-97; and WHEREAS, the Board of Supervisors of Roanoke County, Virginia, approved said budget on June 11, 1996, pursuant to the provisions of section 13.02 of the Roanoke County Charter and Chapter 4 of Title 15.1 of the 1950 Code of Virginia, as amended; and WHEREAS, the first reading of this appropriation ordinance was held on June 11, 1996, and the second reading of this ordinance was held on June 25, 1996, pursuant to the provisions of section 18.04 of the Roanoke County Charter. BE IT ORDAINED by the Board of supervisors of Roanoke County, Virginia, as follows: 1. That the following appropriations are hereby made from the respective funds for the period beginning July 1, 1996, and ending June 30, 1997, for the functions and purposes indicated: Revenues: General Fund: General Government Youth Haven n Comprehensive Services Law Library Recreation Fee Class Internal Services Garage II Total General Fund $ 90,815,107 405,330 1,446,110 41,980 704,597 . 1,501,854 259,001 $ 95,173,979 Debt Service Fund $ 9,602,669 Capital Projects Fund $ 355,000 Internal Service Fund ~ Risk; Management $ 888,826 Water Fund $ 10,790,469 Sewer Fund $ 5,608,816 School Funds: Operating Cafeteria Grant Textbook Total School Fund Total All Funds $ 79,912,607 3,017,000 1,498,253 814,526 $ 85,242,386 $ 207,662,145 -. ----------~- June 25, 1996 -- 487 Expenditures: General Gove:rnment: General Adm;11'¡~tration . Board of Supervisors $ 232,502 County Administrator 189,202 Community Relations 133,547 Asst. Co. Administrators 222,397 Human Resources 346,095 County Attorney 305,094 Economic Development 718,007 Total General Administration $ 2,146,~44 Constitutional Officers Treasurer $ 515,731 Commonwealth.Attorney 502,053 , VictimJWitness 5,048 Commissioner of the Revenue 540,578 Clerk of the Circuit Court 658,995 Sheriff's Office 1,093,081 Care & Confinement of Prisoners 2,778,278 Total Constitutional OfficerS $ 6,093,764 Judicial Administration Circuit Court $ 124,518 General District Court 34,083 Magistrate 1,255 J & DR Court 10,429 Court Service Unit 332,385 Total Judicial Administration $ 502,670 Management Services County Assessor $ 665,552 Financial Planning 653,745 Public Transportation 76,600 Management and Budget 112,910 Procurement Services 282,919 Total Management Services $ 1,791,726 488 - June 25, 1996 Public Safety Police $ 5,668,358 Transportation Safety Commission 960 E9ll Maintenance 460,,388 Fire and Rescue 3,887,978 Total Public Safety $ 10,017,684 CommUIrity Services General Services $ 226,161 Solid Waste 3,191,290 Property Management 81,020 Engineering and Inspections 2,433,270 Building Maintenance 1,218,860 Planning and Zomng 578,888 Planning Commission 20,612 Total CommUIrity Services $ 7,750,101 Human Services Grounds Maintenance $ 1,332,930 Parks and Recreation 1,276,140 Public Health 425,333 Social Services Administration 2,255,725 Public Assistance 952,400 Institutional Care 29,228 Social Service Organizations 126,832 Contributions Humm Service Organizations 92,910 Contributions Cultural Organizations 218,866 Library 1,587,581 VPI Extension 71,525 Elections 186,777 Total Human Services $ 8,556,247 Non-Departmental Employee Benefits $ 1,660,120 Miscellaneous 615,000 Internal Service Charges 1,162,554 Total Non-Departtnental $ 3,437,674 June 25, 1996 489--- Transfers to Other Funds Transfer to Debt - General , $ 3,478,760 Transfer to Debt Service - School 2,573,990 Transfer to Capital 315,000 Transfer to Schools 41,945,736 Transfer to Schools - Dental Insurance 260,932 Transfer to Internal Services 888,826 Transfer to Comprehensive Services 649,840 Transfer to Garage IT 100,000 Total Transfers to Other Funds $ 50,213,084 Unappropriated Balance Board Contingency $ 305,313 Total General Government $ 90,815,107 Youth Haven IT $ 405,330 Comprehensive SeIVices $ 1,446,110 Law Library $ 41,980 Recreation Fee Class $ 704,597 Internal Services Management Information Systems $ 952,922 Communications 548,932 Total Internal Services $ 1,501,854 Garage IT $ 259,001 Total General Fund $ 95,173,979 Debt Service Fund $ 9,602,669 49J) June 25, 1996 - Capital Projects Fund $ 355,000 Internal Sexvices Fund - Risk Management $ 888,826 Water Fund $ 10,790,469 Sewer Fund $ 5,608,816 School Funds: Operating $ 79,912,607 Cafeteria 3,017,000 Grant 1,498,253 Text Book 814,526 Total School Funds $ 85,242,386 Total All Funds $ 207,662,145 2. That the County Administrator may authorize or delegate the authorization of the transfer of any unencumbered balance or portion thereof from one department to another within a fund. 3. That all funded outstanding encumbrances, both operating and capital, at June 30, 1996, are reappropriated to the 1996-97 fiscal year to the same department and account for which they are encumbered in the previous year. 4. That appropriations designated for capital projects will not lapse at the end of the fiscal year but shall remain appropriated until the completion of the project or until the Board of Supervisors, by appropriate action, changes or eliminates the appropriation. Upon completion of a capital project, staff is authorized to close out the project and transfer to the funding source any remaining balances. This section applies to appropriations for Capital Projects at June 30, 1996, and appropriations in the 1996-97 budget. 5. That all school fund appropriations remaining at the end of the 1995-96 fiscal year not lapse but shall be appropriated to the School Capital Improvements Fund in fiscal year 1996-97. 6. That all General Fund appropriations remaining -----, June 25, 1996 --4!tl~--_... - unexpended at the end of the 1995-96 fiscal year not lapse but shall be reappropriated as follows: a) 40% of these unexpended appropriations shall be transferred to the unappropriated Capital Fund Balance; b) 60% of these unexpended appropriations shall be re-appropriated to the same department for expenditure in fiscal year 1996-97 as provided by Resolution 042396-5. On motion of Supervisor Johnson to adopt the ordinance, and carried by the following vote: AYES: NAYS: ABSENT: Supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens ~ Ordinance to increase the salaries of the members of the Board of Supervisors of Roanoke County pursuant to Section :L07 of the Roanoke County Charter and Section 14.1-46.01:1 of the Code of Virginia. (Diane Hyatt. Finance Director) 0-062596-13 Ms. Hyatt advised that the current salary for each Board Member is $10,690 with additional annual compensation provided for the chairman and vice-chairman. This ordinance will increase the salaries by 49,- 0, with the new salary being $11,117.60. Don Terp. 5140 Appletree Drive. advised that he did approve of any raise in salary for the Board members because he felt that they have not been good stewards of the taxpayers 492 June 25, 1996 r- money, their priorities are wrong with no focus and no planning for the future. He presented a series of charts to the Board showing the increases from 1986 to 1996 in the County's operating costs. Supervisor Minnix moved to adopt the Ordinance. The motion carried by the following recorded vote: AYES: supervisors Eddy, Minnix, Harrison, Johnson NAYS: None ABSENT: Supervisor Nickens ORDINANCE 062596-13 TO INCREASE THE SALARIES OF THE MEMBERS OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY PURSUANT TO SECTION 3.07 OF THE ROANOKE COUNTY CHARTER AND SECTION 14.1-46.01:1 OF THE CODE OF VIRGINIA WHEREAS, section 3.07 of the Charter of the County of Roanoke provides for the compensation of members of the Board of supervisors and the procedure for increasing their salaries; and WHEREAS, section 14.1-46.01:1 of the 1950 Code of Virginia, as amended, establishes the annual salaries of members of boards of supervisors within certain population brackets; and WHEREAS, the Board of Supervisors of Roanoke County, virginia, has heretofore increased the annual salaries of Board members by 5% by Ordinance 62795-3 and further has established the additional annual compensation for the chairman for the Board to be $1,800 and for the vice-chairman of the Board to be $1,200; and WHEREAS, this section provides that the maximum annual salaries therein provided may be adjusted in any year by an inflation factor not to exceed five (5%) percent; and WHEREAS, the first reading on this ordinance was held on June 11, 1996; the second reading and public hearing was held on June 25, 1996. NOW, THEREFORE, it is hereby ORDAINED by the Board of Supervisors of Roanoke County, virginia, that the annual salaries of members of the Board of Supervisors of Roanoke County, -~, June 25, 1996 -..<- ,¥,--_.__._'" ----, ':~:':::':::'_:::::~:-:<:::::=-,:'::"-::."-=::.:' ~··_____,_,"~__~,·._~o ,.~ __,_.. ,_ __"A'___, .,_.__, ~.__ Virginia, are hereby increased by an inflation factor of 4% pursuant to the provisions of section 3.07 of the Roanoke County Charter and Section 14.1-46.01:1 of the 1950 Code of Virginia, as amended. The new annual salaries shall be $11,117.60 for members of the Board. In addition, the chairman of the Board will receive an additional annual sum of $1,800 and the vice-chairman of the Board will receive an additional sum of $1,200. The salaries paid to each member of the Board during Fiscal Year 1995-96 are hereby ratified and confirmed. This ordinance shall take effect on July 1, 1996. On motion of Supervisor Minnix to adopt the ordinance, and carried by the following vote: AYES: NAYS: ABSENT: Supervisors Eddy, Minnix, Harrison, Johnson None Supervisor Nickens IN RE: PUBLIC HEARING CONTINUED Chairman Johnson announced that the following public hearing had been continued by the Planning commission: Ordinance to rezone 0.82 acre construct professional offices. Road. Cave spring Magisterial petition of Barry L. Marsh. from R-3 to C-1 to located at 3422 Ogden District. upon the IN RE: PUBLIC HEARING POSTPONED Chairman Johnson announced that the following public hearing has been postponed until the July 23, 1996 meeting. Ordinance vacating a portion of the subdivision plat for Hunting Hills. section 3. of record in Plat book 6. Page 63, to remove the "well lot" restriction placed on Tax Map No. 88.13-3-28. IN RE: CITIZEN COMMENTS AND COMMUNICATIONS ~ Michael Stovall. NWS Development. advised that he, and partners Bill Wimmer and George Nester are developing garden @4 June 25, 1996 style town homes for sale in Feather Gardens. He advised that funding for the project is being provided by Savers Life Insurance Company of Winston-Salem, NC, and asked that the County accept a letter of credit for $306,226.25 for the performance bond. There was some discussion and Mr. Stovall responded to questions from the Board. Mr. Mahoney advised that he does not recommend accepting the letter of credit because state legislation says that local governments may accept only certain types of guarantees or letters of credit, and insurance companies are not acceptable. He also stated that Savers Insurance Company is not a FDIC company and felt that the $300,000 risk was too great. In response to the statement that VDOT accepted the letter of credit, he advised that VDOT' s risk was a smaller amount of $14,000. It was the consensus of the Board to sustain the County Attorney's opinion that the request not be granted. Mr. Mahoney was directed to give Mr. stovall a copy of any previous comments that he made to the Board. ~ Don Terp. 5140 Appletree Drive, made additional comments about the debt service of the School Board being acquired by the County, and problems that he has encountered when speaking before the Board. ~ Lela spitz, 1971 Oak Drive. Extension. Salem. made additional comments concerning the difference between zero based ~- -' __,_~~_".~_..~ O~___ _~~ _ __! ~ne _25 ~ 1~96____ -=-----,.:--:,-=--:-.---=--=-~_::::---=..oo_::-'::. --'~-----'---._--"--~~.__._--_...----~--,-_.- budgets and fund based budgets, and asked for an annual report to be published in layman's terms. Supervisor Harrison asked Ms. Spitz to put her request for the annual report in writing to him. h James Garris. P. O. Box 294, Boones Mill, commented on excessive State and Federal mandates, and advised that citizens are challenging the Board to cut spending and watch where money is allocated. IN RE: ADJOURNMENT At 8: 30 p.m., Chairman Johnson declared the meeting adjourned to July 9, 1996, at 12 Noon, at the Brambleton Center for the purpose of a j oint meeting with the City of Roanoke Council. Submitted by, Approved by, 4;~1:F)~~ Deputy Clerk 4% June 25, 1996 This page left blank intentionally.