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HomeMy WebLinkAbout11/22/1988 - Regular I I ~ 271 ~ Novembe Roanoke County Board of Supervisors Roanoke County Administration Center 3738 Brambleton Avenue, SW Roanoke, Virginia 24018 November 22, 1988 The Roanoke County 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 November, 1988. IN RE: CALL TO ORDER Chairman Garrett called the meeting to order at 3: 07 p.m. The roll call was taken. MEMBERS PRESENT: Chairman Lee Garrett, Vice Chairman Richard RObers, Supervisors Bob L. JOhnson, Steven A. McGraw, Harry C. Nickens MEMBERS ABSENT: None STAFF PRESENT: Elmer C. Hodge, County Administrator; John M. Chambliss, Assistant County Administrator for Human Services; John R. Hubbard, Assistant County Administrator of Community Services and Development; Don M. Myers, Assistant County Administrator for ~ 27 2 November 22 Management Services; Paul County Attorney, Mary H. Clerk; M. Mahoney, Allen, Deputy IN RE: OPENING CEREMONIES The invocation was gi ven by The Reverend G. Thomas Brown, Southview United Methodist Church. The Pledge of Allegiance was recited by all present. IN RE: REQUESTS TO POSTPONE, ADD, OR CHANGE THE ORDER OF I AGENDA ITEM County Administrator Elmer Hodge requested that the resolution of support for the Regional Work Farm be continued to December 13, 1988. IN RE: NEW BUSINESS 1. Aoorooriation of Roadway funds for acceotance of Red Barn Lane into the State's Secondary Road System: Director of Development and Inspections Arnold Covey advised that the Developer Elmer Craft has filed for Chapter 11 Bankruptcy and is unable to post the necessary bonds and fees required by the Virginia Department of Transportation. Staff is requesting that I . ' . . I I l 273 the County fund the maintenance fee and bond using the FY 88-89 Road Activity monies so that the road may be taken into the Secondary System. Supervisor Nickens asked why the homeowners did not put up the bond money. Mr. Covey responded that this process would take longer and the road could deteriorate requiring more maintenance cost. Supervisor Johnson moved to appropriate the funds. The motion was seconded by Supervisor McGraw and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None RESOLUTION 112288-1 AUTHORIZING APPROPRIATION OF ROADWAY FUNDS FOR ACCEPTANCE OF RED BARN LANE INTO THE STATE SECONDARY ROAD SYSTEM WHEREAS, the developer of Little Tree Acres subdivision located in Roanoke County has completed the physical improvements necessary for Red Barn Lane to be accepted in the State's Secondary Road System; and WHEREAS, said developer has filed Chapter 11 Bankruptcy and therefore is presently unable to post the necessary bonds and fees required for street acceptance; and WHEREAS, the Virginia Department of Transportation ~ r 27 4 November 22, 1988 (VDOT) will accept Red Barn Lane into the State Secondary Road System once the road maintenance fee and one year warranty bond are submitted; and WHEREAS, the cost of the maintenance fee and bond are estimated to be Three Hundred Dollars ($300); and WHEREAS, the maximum bonding liability could be approxi- mately Three Thousand Seven Hundred Fifty Dollars ($3,750) but only if the street fails and VDOT demands payment; and WHEREAS, any monies expended for the acceptance of Red Barn Lane into the State Secondary System would have to be allo- cated from the FY 88-89 road activity fund and the escrow road I --_._~.." . . account. NOW, THEREFORE, be it resolved by the Board of Supervi- sors of Roanoke County, Virginia, that said Board supports the expenditure of County funds to facilitate acceptance of Red Barn Lane into the State Secondary Road System and that the expendi- ture of funds from the FY 88-89 road activity fund and the escrow road account to accomplish this purpose is hereby authorized. On motion of Supervisor Johnson, seconded by Supervisor McGraw and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: Center: None 2. Reauest [Qr Improvements at the Administration I Assistant County Administrator reported that several 27 5 requests for improvements are for safety purposes. The hallways are very slick causing accidents both to the citizens and employees, and there are no directional signs at the entrance to the Administration Center. Staff is also requesting proper signage at the front of the building and the upper parking lot needs paving. Staff recommends that all four improvements be funded. I Supervisor Nickens moved to that funds be allocated for carpeting and signage only. The motion wash--secoii-ded by Supervisor Johnson and carried by the following recorded vote: AYES: NAYS: Supervisors Johnson, Robers , McGraw, Nicken~_~~.:c~_~,~E_~J.~'S.;;~~,. None 3. Proqress Reoort by the Mental Health Services of the Roanoke Valley.: Dr. Henry Sullivan was present and reviewed the annual report of the organization, and how Roanoke County's contribution was spent. Supervisor Nickens moved to to receive the report. The motion was seconded by Supervisor Robers and carried by the following voice vote: AYES: Supervisors NAYS: None I IN RE: APPOINTMENTS Johnson, Robers, McGraw, Nickens, Garrett r I , 27 6 November 22, 1988 1. Mental Health Services of the Roanoke Valley Board of Directors: Supervisor Robers nominated Rita Gliniecki to serve a three-year term. IN RE: REPORTS AND INQUIRIES OF BOARD MEMBERS Supervisor Johnson advised he had received complaints regarding leaf collection. Mr 0 Hodge responded that the staff will be working overtime to catch up. Supervisor Johnson also asked the staff to report back to the Board the feasibility of upstream retention below the new airport run. If staff deems I this pro ject feasible he will take the request to the,Regional Airport Commission. He also directed the staff to review the commissions, committees and boards to determine which ones should be compensated for travel or meals. Supervisor Robers announced that former Supervisor l'-1ay Johnson has been ill and was just released from the hospital. Supervisor McGraw requested that all localities refrain from discussing what might happen concerning the consolidation issues, particularly as it pertains to employment of local government workers. He asked Chairman Garrett to contact Roanoke City Mayor Taylor to ascertain if Roanoke City has a predisposition in regard to the elimination in any reorganization I plan. He reported that VACo had approved the VACO/VML Task Force l I I 27 7 report which will be presented to the Grayson Commission in December. Supervisor McGraw announced he had been elected Second Vice President of VACo for the upcoming year. Supervisor Garrett advised that the Board of Supervisors is working behind the scenes on the potential merger and does not plan a "knee-jerk" reaction to the issue. IN RE: CONSENT AGENDA Supervisor Nickens moved to approve the Consent Agenda with Item 11 removed. The motion was seconded bySupe:r:visor Garrett and carried by the following recorded vote: AYES: Supervisors JOhnson, Robers, McGraw, Nickens, Garrett NAYS: None RESOLUTION NO.112288-3 APPROVING AND CONCURRING IN CERTAIN ITEMS SET FORTH ON THE BOARD OF SUPERVISORS AGENDA FOR THIS DATE DESIGNATED AS ITEM I _ CONSENT AGENDA BE I T RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That that certain section of ,the agenda of the Board of Supervisors for November 22, 1988, designated as Item I - Consent Agenda be, and hereby is, approved and concurred in as to each item separately set forth in said section designated Items 1 through 11, inclusive, as follows: 27 8 3. November 22, 1988 1. Confirmation of appointments to the Building Code Board of Adjustments and Appeals, Grievance Panel, Library Board, Mental Health Services of the Roanoke Valley, Board of Directors, and Planning Commission. 2. Acknowledgment from the Virginia Department of Transportation that the following roads have been taken into the Secondary System: a. 0.06 miles of White Eagle Lane b. 0.15 miles of Buffalo Circle c. 0.04 miles of Blackhawk Circle d. 0.07 miles of Tee Pee Lane e. 0.20 miles of Warrior Drive f. 0.08 miles of Buckskin Lane g. 0.10 miles of Warbonnet Road h 0.07 miles of Canoe Circle i. 0.09 miles of Tomahawk Circle j. 0.09 miles of Scout Circle I Approval of Resolution to add Roanoke/Franklin County Line, Secondary System due to construction changes. 0.076 miles, North Route 660,- toVDOT relocation and 4. Request for acceptance of Past Times Lane into VDOT Secondary System. 5. Request for acceptance of Ranchcrest Owl Drive and Golden Eagle Lane Secondary System. Drive, into Snow VDOT 6. Request for acceptance of Fort Lewis Circle into VDOT Secondary System. 7. Request for acceptance of Green Ridge Court into VDOT Secondary System. 8. Request for acceptance of water and sewer facilities serving Junipine Subdivision. 9. Acceptance of water and sewer facilities serving Penn Forest Hills. 10. Approval of Resolution of support for Roanoke I Valley Chamber of Commerce's Application to the I I 27 9 November 22, 198B Department of Economic Development for Small Business Center. 11. Appropr±at:±on- - of- BEA- ftlndg- t:o- t:he- Sher±ffLg Bepart:ment-;- 2 . That the Clerk to the Board is hereby authorized and directed where required by law to set forth upon any of said items the separate vote tabulation for any such item pursuant to this resolution. On motion of Supervisor Nickens, seconded by Supervisor Garrett with Item 11 removed. The motion passed by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None RESOLUTION 112288-3.c REQUESTING CHANGES IN THE SECONDARY SYSTEM DUE TO RELOCATION AND RECONSTRUCTION OF BROOKRIDGE ROAD (ROUTE 660) BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That this matter came this day to be heard upon the proceedings herein, and upon the application of Brookridge Road (Route 660), that this Secondary Route from 1.462 miles north of the Roanoke/Franklin County line to 1.538 miles north of the Roanoke/Franklin County line, a distance of 0.076 miles, has been al tered and a new road has been constructed and approved by the 28 0 November 22, 1988 State Transportation Commissioner, which new road serves the same citizens as the road so alteredr 2 . Tha t certain sections of this new road follow new locations, these being shown on the attached sketched titled "Changes in Secondary System Due to Relocation and Construction on Route 660, Project 0660-080-173,M502, dated at Richmond, Virginia July 6, 1988." 3. That the portions of Secondary Route 660 (Section #2) shown in red on the aforementioned sketch for a total distance of 0.076 miles be, and hereby is, added to Secondary System of State I Highways, pursuant to Section 33.1-229 of the Code of Virginia, as amended 1988;" 4. And further, that the sections of old location, (Sect i on # 1) shown in blue on the aforementioned sketch, for a total distance of 0.08 miles, be, and the same hereby is, abandoned as a public road, pursuant to Section 33.1-155 of the Code of Virginia, as amended 1988. On motion of Supervisor Nickens, seconded by Supervisor Johnson and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None RESOLUTION 112288-3.d REQUESTING ACCEPTANCE OF PAST TIMES LANE INTO VIRGINIA DEPARTMENT OF TRANSPORTATION SECONDARY ROAD SYSTEM I ;i \ ; .j I I November 22, 1988 ~ 8 1 ~ BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1 . That this matter came this day to be heard upon the proceedings herein, and upon the application of Past Times Lane from its intersection with Labaqn Road (Route 849) to the terminus at the cul-de-sac for a distance of 0.09 miles, to be accepted and made a part of of the Secondary System of State Highways under Section 33.1-229 of the Virginia State Code. 2. That it appears to the Board that drainage easements and a fifty (50) foot right-of-way for said road have been dedicated by virtue of a certain map known as Junipine Subdivision which map recorded in Plat Book 10, Book 37, of the records of the Clerk's Office of the Circuit Court of Roanoke County, Virginia, on December 23, 1986 and that by reason of the recordation of said map no report from a Board of Viewers, nor consent or donation of right-of-way from the abutting property owners is necessary. The Board hereby guarantees said right-of-way for drainage. 3. That said road known as Past Times Lane and which is shown on a certain sketch accompanying this Resolution, be, and the same is hereby established as public road to become a part of the State Secondary System of Highways in Roanoke County, only from and after notification of official acceptance of said street or highway by the Virginia Department of Transportation. , j¡ :;il. 'J~t :~~ ;,1 .( 2. 8 2. November 22 1988 On motion of Supervisor Nickens, seconded by Supervisor Johnson and carried by the following recorded vote: AYES: Supervisors JOhnson, McGraw, Nickens,:Robers, Garrett NAYS: None RESOLUTION 112288-3.e REQUESTING ACCEPTANCE OF RANCHCREST DRIVE, SNOW OWL DRIVE AND GOLDEN EAGLE LANE INTO THE VIRGINIA DEPARTMENT OF TRANSPORTATION SECONDARY ROAD SYSTEM BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1 . That this matter I came this day to be heard upon the proceedings herein, and upon the application of Ranchcrest Drive from its intersection with Merriman Road (Route 613) to the intersection of Snow Owl Drive for a distance of 0.11 miles, Snow Owl Drive from its intersection with Golden Eagle Lane to the end of cul-de-sac and intersecting with Merriman Road for a distance of 0.21 miles, and Golden Eagle Lane from cul-de-sac to cul-de-sac and intersecting with Golden Eagle Lane for a distance of 0.14 miles, to be accepted and made a part of the Secondary System of State Highways under Section 33.1-229 of the Virginia State Code. 2. That it appears to the Board that drainage easements and a fifty (50) foot right-of-way for said road have been I dedicated by virtue of a certain map known as Penn Forest Hills , I I November 22, 1988 28 3 Subdivision which map was recorded in Plat Book 10, Page 63, of the records of the Clerk's Office of the Circuit Court of Roanoke County, Virginia, on May 21, 1987, and that by reason of the recordation of said map no report from a Board of Viewers, nor consent or donation of right-of-way from the abutting property owners is necessary. The Board hereby guarantees said right-of-way for drainage. 3. That said road known as Ranchcrest Drive, Snow Owl Drive and Golden Eagle Lane and which is shown on a certain sketch accompanying this Resolution, be, and the same is hereby established as public road to become a part of the State Secondary System of Highways in Roanoke County, only from and after notification of official acceptance of said street or highway by the Virginia Department of Transportation. On motion of Supervisor Nickens, seconded by Supervisor Johnson and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None RESOLUTION 112288-3.f REQUESTING ACCEPTANCE OF FORT LEWIS CIRCLE INTO THE VIRGINIA DEPARTMENT OF TRANSPORTATION SECONDARY ROAD SYSTEM BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: , /3 28 4 November 22, 1988 1 . That this matter came this day to be heard upon the proceedings herein, and upon the application of Fort Lewis Circle from its intersection with Locust Grove Lane (Route 1110) to the terminus at the cul-de-sac for a distance of 0.11 miles, to be accepted and made a part of of the Secondary System of State Highways under Section 33.1-229 of the Virginia State Code. 2. That it appears to the Board that drainage easements and a fifty (50) foot right-of-way for said road have been dedicated by virtue of a certain map known as Fort Lewis Village which map was recorded in Plat Book 9, Page 125, of the records I of the Clerk's Office of the Circuit Court of Roanoke County, Virginia, on January 1, 1973 and that by reason of the recordation of said map no report from a Board of Viewers, nor consent or donation of right-of-way from the abutting property owners is necessary. The Board hereby guarantees said right-of-way for drainage. 3. That said road known as Fort Lewis Circle and which is shown on a certain sketch accompanying this Resolution, be, and the same is hereby established as public road to become a part of the State Secondary System of Highways in Roanoke County, only from and after notification of official acceptance of said street or highway by the Virginia Department of Transportation. On motion of Supervisor Nickens, seconded by Supervisor I Johnson and carried by the following recorded vote: , I l/ 1. ., ¿~S5 November 22, 1988 AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None RESOLUTION 112288-3.q REQUESTING ACCEPTANCE OF GREEN RIDGE COURT INTO THE VIRGINIA DEPARTMENT OF TRANSPORTATION SECONDARY ROAD SYSTEM BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1 . That this matter came this day to be heard upon the proceedings herein, and upon the application of Green Ridge Court I from its intersection with Wood Haven Road (Route 628) to the terminus at the cul-de-sac for a distance of 0.16 miles, to be accepted and made a part of the Secondary System of State Highways under Section 33.1-229 of the Virginia State Code. 2 . That it appears to the Board that drainage easements and a fifty (50) foot right-of-way for said road have been dedicated by virtue of a certain map known as Green Ridge Village Subdivision which map was recorded in Plat Book 10, Page 110, of the records of the Clerk's Office of the Circuit Court of Roanoke County, Virginia, on October 29, 1987 and that by reason of the recordation of said map no report from a Board of Viewers, nor consent or donation of right-of-way from the abutting property owners is necessary. The Board hereby guarantees said I right-of-way for drainage. , l .. 28 6 , , November 22, 198& 3. That said road known as Green Ridge Court and which is shown on a certain sketch accompanying this Resolution, be, and the same is hereby established as public road to become a part of the State Secondary System of Highways in Roanoke County, only from and after notification of official acceptance of said street or highway by the Virginia Department of Transportation. On motion of Supervisor Nickens, seconded by Supervisor Johnson and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None I RESOLUTION 112288-3.i SUPPORTING THE ROANOKE VALLEY CHAMBER OF COMMERCE APPLICATION TO THE DEPARTMENT OF ECONOMIC DEVELOPMENT FOR A SMALL BUSINESS ASSISTANCE CENTER WHEREAS, the Roanoke Valley Chamber of Commerce will submit a 1988 application for Department of Economic Development Funds; and, WHEREAS, the Department of Economic Development has allo- cated $200,000 for the establishment of Small Business Assistance Centers from which the Roanoke Valley Chamber of Commerce will request $75,000; and, WHEREAS, the Roanoke Valley Chamber of Commerce will use the requested funds to assist in the development of small businessl in the Roanoke Metropolitan Statistical Area; and, , .J 28 7 November 22, 1988 WHEREAS, small business start-ups and expansions generated over 61 percent of all new jobs from 1976 to 1984; and, WHEREAS, small firms are important to the develoment and introduction of new goods and services to the public. NOW, THEREFORE, BE IT RESOLVED, by the Board of Supervisors of Roanoke County, Virginia, said Board supports the Roanoke Valley Chamber of Commerce application to the Department of Economic Development for funding of a Small Business Assistance Center in its efforts to assist in the development of small businesses. I ' On motion of Supervisor Nickens, seconded by Supervisor Johnson and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None IN RE: APPROPRIATION OF DEPARTMENT OF JUSTICE FUNDS FOR THE ROANOKE COUNTY SHERIFF'S DEPARTMENT I Supervisor Nickens asked if the $61,147 could be specifically directed toward the three-person team now involved in drug enforcement in Roanoke County. County Attorney Paul Mahoney advised that regulations place specific limits on where the money can be spent and the chief law enforcement officer must designate on the fund application how the money will be spent. , J -/ 2. 8 8 November 22, 1988 Supervisor Nickens pointed out that more than $ 6200 in donated funds for a dog may be needed to cover the training for the handler of the dog. Supervisor Nickens moved to continue the item to the December meeting so that the Sheriff could be present. The motion was seconded by Supervisor McGraw. Mr. Hodge advised that the Sheriff felt a sense of urgency in approving appropriation of the funds and requested a vote at this meeting. Supervisor Johnson fel t that the regulations were I agencies concerning the $ 61, 000 established by the various allocation, but questions still, remain on the $ 6200 request for a drug enforcement dog. Supervisor Nickens responded he still felt that the board needed to know exactly how the $61,000 would be spent for drug enforcement activities. Supervisor Johnson made a substitute motion to separate the two issues. The motion was seconded by Supervisor Robers and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None Supervisor Johnson moved to appropriate $61,147.81 to the Sheriff's budget with the stipulation that the financial staff meet with the Sheriff's Department and County Attorney to I set up a procedure for tracking the funds and for what purpose , ) t I' , I ¡ ¡ . ;. ~ I 28 9 November 22, 198B the funds will be spent. The motion was seconded by Supervisor Robers and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Garrett NAYS: Supervisor Nickens Supervisor Johnson moved that the Sheriff attend the next board meeting to discuss the appropriation of the $6200 donated funds and that the money remain in the bank until the Sheriff meetings with the Board. The motion was seconded by Supervisor McGraw and carried by the following recorded vote: AYES: Supervisors Johnson, RObers, McGraw, Nickens, Garrett NAYS: None IN RE: CITIZENS COMMENTS AND COMMUNICATIONS 1 . Jerry Grubb advised he purchased a lot in the Stonewood subdivision knowing it would require a well. He later found out his property was within 100 feet of a public water line. He requested that the County waive the water ordinance allowing him to hook up through pri vate easements. At the November 9 board meet ing, the board denied his request for a waiver. He requested reconsideration of his request for connection to a public water line through private easements. Utility Director Clifford Craig reported that this ordinance was adopted to keep the system consistent for all areas , r- 29 0 November 22, 1988 provided by public water, including full fire service and pressure. In response to a question from Supervisor Nickens, the County Attorney advised that the Board may move to reconsider the previous action and take another vote or take no action leaving the decision on November 9 in effect. No action was taken and the denial of November 9, 1988 remained in effect. 2. Frances Robbins, 620 Hiqh Street, Salem spoke on behalf of her mother Marie Mitchell, 3043 Franklin Street, Salem. She requested that a water line be run through a lot adjacent to I her property and has applied for a water connection on November 1 . Her spring system was clogged in July 1988. The clog was cleared and the spring treated. The water was tested and shows the water to be contaminated, making it necessary for her to live with Ms. Robbins. Utility Director Clifford Craig advised that she could be authorized to hook up to Salem's water service but would not approve a water connection to the water main on Franklin Street. She is requesting connection to the Franklin Street water main primarily because of the expense of connecting to the Salem water service. Chairman Garrett directed the staff to investigate and bring back a recommendation to the board for approval. I IN RE: REPORTS , November 22, 1988 291 Following discussion on item 2, Supervisor Nickens moved to receive and file the following reports. The mot ion was seconded by Supervisor Robers and carried by the following voice vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None 1 . Capital Fund Unappropriated Balance 2. General Fund Unappropriated Balance I 3. Board Contingency Fund 4 . Financial Statements for October 1988 5. Accounts Paid for October 1988 IN RE: WORK SESSION 1 . Proposed Amendments to the Emolovee Handbook: Mr. Hodge reported that tbe proposed employee handbook had been reviewed by staff, the constitutional officers and the Employee Advisory Committee who had made suggestions. Director of Human ¡ .:.: :,.~At~ ~ ¡ í:} . ~r; I;,~{f; , {. I ,t Resources Keith Cook advised this was the first major rewrite since 1984. He outlined the major changes in each chapter. Supervisor Johnson directed that every department head keep an up-to-date copy of the handbook at all time. Mr . Hodge asked that the 1500 maximum- per employee per year regarding , ~ r 29 2. November 22, 198a ~ temporary and part-time employees be deleted from the handbook. Supervisor Johnson asked that recalls after a layoff be extended to 24 months; that employees have the right to written rebuttal of any disciplinary action; that the solicitation policy be loosened. Supervisor Nickens asked that break times be designated for specific times; that the section dealing with promotions not specify a salary increase; that staff study the suspension and dismissal policy concerning use or possession of alcoholic beverages; that holidays hours be defined as eight hours. Mr. Hodge advised staff will bring back the handbook for approval incorporating the changes requested by the Board of Supervisors. I IN RE: EXECUTIVE SESSION At 5:10 p.m., Supervisor Garrett moved to go into Executive Session pursuant to the Code of Virginia, Section 2-1- 344 (a) (3 ) to consider acquisition or use of real estate for Cave Spring Rescue Squad (1) to consider a personnel appointment; (7) legal matter, Dixie Caverns Landfill and CL&O Investors v. Board of Supervisors. The motion was seconded by Supervisor Nickens and carried by the following recorded vote: II AYES: Supervisors Johnson, Robers, Nickens, Garrett , November 22, 198B 4.9 3 NAYS: None ABSENT: Supervisor McGraw IN RE; OPEN SESSION At 5: 35 p.m. Supervisor Robers moved to return to open session and recess for dinner. The motion was seconded by Supervisor McGraw and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None I IN RE: EVENING SESSION At 7: 05 p.m., Chairman Garrett reconvened the meeting and introduced a Weeblo Boy Scout Troop that was attending the meeting. IN RE: PUBLIC HEARINGS 1188-1 Peti tion of Lucv M. Clark to rezone a 0.62 acre tract from B-1 Business to B-2 Business, to bring the existing convenience store into conformance with the zoning ordinance, located at 4145 West Main Street, Route 460, Catawba Magisterial District. NO one spoke in opposition to the petition. I Supervisor McGraw moved to grant the rezoning petition. The motion was seconded by Supervisor Nickens and carried by the following recorded vote: , _:~ r 29 4 November 22, 1989 AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None FINAL ORDER NOW, THEREFORE BE IT ORDERED that the aforementioned parcel of land which is contained in the Roanoke County Tax Maps as Parcel 54.05-1-14 and recorded in Deed Book 1218 and legally described below, be rezoned from B-1 Business District to B-2 Business with conditions District BE I T FURTHER ORDERED that a copy of this order be I transmitted to the Secretary of the Planning Commission and that he be directed to reflect that change on the official zoning map of Roanoke County. BEGINNING at a point on the northerly si te at the Lee Highway (U. S. Route 11) at the southwesterly corner of the J. P. Sutphin line, and along the easterly side of a 9.8 foot roadway right of way, N. 220 56'W, 173.6 feet to the property of D. E. Phlegar; thence with his line S 220 04' E. 162 . 1 feet to the northerly side of said Lee Highway; thence with same N. 620 56' E. 174.2 feet to the place of BEGINNING, and containing 0.62 acre; BE ING the same property conveyed to the grantors herein by deed dated April 9, 1985, and recorded in the clerk's office of the Circuit Court of the County of Roanoke, Virginia in Deed Book 1218, page 1866 I , l I : , I" , . ~ I 1 November 22, 1989 295 PROFFERED CONDITIONS 1. The property will not be used for car dealerships, public billiard parlors, poolrooms or commercial kennels. 2. Total signage not to exceed 300 sq. ft. No billboard signs to be erected on the property. 3. Dumpster will be appropriately screened. 1188-2 Petition of Fralin & Waldron, Inc. for Planning Commission review of compatibility of Comprehensive Development Plan and a proposed waste water treatment plant to serve Forest Edge, Section 3, located north side of Route 221 (Bent Mountain Road), 40 feet east of Route 696 (Martins Creek Road), Windsor Hills Magisterial District. Planner Jon Hartley advised that this petitions requires planning Commission review. " The Board of Supervisors is not required to hear the petition unless they desire to overrule the vote of the Planning Commission. Supervisor Nickens moved to table this petition until Fralin and Waldron request a hearing. The motion was seconded by Supervisor Robers and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None 1188-3 Public Hearinq for citizens to comment upon County's request that ,the General Assembly amend Section 2.02, Taxing Powers; Section 8.03 Additional Powers, Commissioner of Revenue; section 9.03, Board of zoning Appeals, of the ~xisting Charter. , ~ ~ 29 6 November 22, 1989 County Attorney Paul Mahoney outlined the changes to the charter that will be requested of the General Assembly. The amendment to Section 2.02 will bring the meals tax into compliance; amendment to Section 8.03 will allow the Commissioner of Revenue to issue summons for automobile decal violations; and Section 9.03 will authorize the appointment of Board of Zoning Appeals by the Board of Supervisors rather than the Circuit Court. Ed Maxey, chairman of the Board of Zoning Appeals spoke in opposition to changing the method of appointment to the BZA. He also requested that the Board consider reimbursing members of I the Board for their expenses. Carlton Wight, 6939 Woodhaven Road, also a member of the Board of Zoning Appeals, also spoke opposition to the charter amendment. Supervisor Nickens advised he was opposed to this change also. Supervisor Nickens moved to to separate each charter amendment for a separate vote. The motion was seconded by Supervisor Johnson and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None Supervisor Nickens moved to approve the request to amend Section 2.02 concerning the meals tax. The motion was I , November 22, 1989 297 seconded by Supervisor McGraw and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None Supervisor Nickens moved to amend Section 8.03, enforcement of auto decal violations by the Commissioner of the Revenue. The motion was seconded by Supervisor McGraw and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None I Supervisor Nickens moved that Section 9.03 not be amended to change appointment of the Board of zoning Appeals. The motion died for lack of second. Supervisor Johnson moved to amend Section 9.03. The motion was seconded by Supervisor Robers and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Garrett NAYS: Supervisor Nickens RESOLUTION 112288-5 REQUESTING THE GENERAL AS SEMBL Y FOR THE COMMONWEALTH OF VIRGINIA TO AMEND THE CHARTER FOR ROANOKE COUNTY WHEREAS, Article VII, Section 2 of the Constitution of I Virginia, and Chapter 17 of Title 15.1 of the Code of Virginia , ~ r- 29 8 November 22, 1988 I ~ authorizes the General Assembly to grant a governmental charter to a county or to amend an existing charter; and WHEREAS, the 1986 General Assembly granted Roanoke County a charter, as found in the 1986 Acts of Assembly, Chapter 617; and WHEREAS, the Roanoke County Board of Supervisors finds that certain amendments thereto are necessary for the public health, safety, and welfare of the County, and for more efficient and effective local government; and WHEREAS, Roanoke County has complied with the provi- I sions of Section 15.1-835 of the Code of Virginia, and has held a public hearing on these proposed charter amendments on November 22, 1988, after due legal notice, at which the citizens had the opportunity to be heard concerning these proposed charter amend- ments. NOW, THEREFORE, BE IT RESOLVED by the Board of Supervi- sors of Roanoke County, Virginia, that the General Assembly for the Commonwealth of Virginia is hereby requested to amend the charter for Roanoke County, Virginia. These charter amendments to Section 2.02 Taxing Powers; Section 8.03 Additional Powers, Commissioner of the Revenue; and Section 9.03 Board of Zoning Appeals are attached hereto and incorporated herein by reference for submission as a bill for consideration by the General I Assembly. , l ~ 29 9 ~ November 22, 1988 On motion of Supervisor Nickens to separate issues, seconded by Supervisor Johnson and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None On motion of Supervisor Nickens to approve Section 2.02, Meals Tax, Section 8.03, Enforcement of Auto Decal by Commissioner of Revenue, seconded by Supervisor McGraw and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None I On motion of Supervisor Johnson to approve Section 9.03 Appointment of BZA by Board of Supervisors seconded by Supervisor Robers and carried by the following recorded vote: AYE S : Supervisors Johnson, McGraw, Robers, Garrett NAYS: Supervisor Nickens IN RE: PUBLIC HEARINGS AND SECOND READING OF ORDINANCES 1188-4 - Public Hearinq and Second Readinq for ci ti zens to comment upon Ordinance amending and reenacting Chapter 10 of the Roanoke County Code, Licenses, and providing for a permit fee for solicitor's permits. Mr. Mahoney presented the staff report. He outlined several changes to the proposed ordinance. I Mr. Leo Trenor, 543 Petty Avenue N. E. spoke concerning Section 10-13 concerning decal display. He requested that that , ~ r' I 1 .. ¡ l 30 0 November 22 the language in the original ordinance be kept. He also requested changes to other sections of the ordinance. Assistant County Attorney Joseph Obenshain responded to Mr. Trenor's requests. Mr. Mahoney advised that the ordinance is based on state guidelines and he was not sure what authority the County had to incorporate Mr. Trenor's suggestions. Supervisor Nickens moved to adopt the ordinance and that the County Attorney study Mr. Trenor's suggestions for future inclusion in the ordinance. The motion was seconded by Supervisor Robers and carried by the following recorded vote: I AYES: Supervisors JOhnson, Robers, McGraw, Nickens, Garrett NAYS: None ORDINANCE 112288-Q AMENDING AND REENAcrING CHAPTER 10, LICENSES, AND PROVIDING FORA J:>~T FEE FOR SOLICITOR'S PERMITS WHEREAS, Virginia Code Section 58.1 confers on local governments the authority to levy, assess, and collect license taxes on businesses, trades, professions, occupations, and callings and upon the persons, firms, and COrporations engaged therein; and WHERFAs, the Charter of the County of Roanoke, Acts of AsSembly, Chapter 616 (1986), Section 2.02, provides that Roanoke County shall have the power to require licenses; to prohibit the conduct of any business, profession, I vocation, or calling without such license; and to requires taxes to be paid on , I I 3 0 1 ~. November 22, 198B such licenses for all businesses, professions, violations, and callings not exerrpted by prohibition of general law; and. WHEREAS, the County of Roanoke wishes to exercise the above-described powers in order to distribute the tax burden of the County and to collect revenue in support of the operation of government; and WHEREAS, after an opPOrtunity for the citizens of this County to be heard upon this matter at a public hearing held on November 22, 1988; and WHEREAS, the first reading of this ordinance was held on November 9, 1988; and the second reading on this ordinance was held on November 22, 1988. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That Chapter 10, Licenses, of the Code of Roanoke County be, and hereby is, amended and reenacted by the addition of the following business license ordinance to read and provide as follows: ARTIClE I. IN GENERAL Sec. 10-1. Definitions. As used in this chapter and as applied to the business, trade, or occupa- tion subject to the license taxes hereinafter set forth and not specifically otherwise taxed: (a) Gross exœnditures shall mean all expenditures incurred in connec- tion with the acquisition or lease of real property, including cash, credits, fees, corrmissions, brokerage charges and rentals; all expenditures incurred in , r I 30 2 November 22, 1988 connection with the improvement or development of such property by force account, including costs of all labor involved in such irrprovement or develop- ment, cost of materials and supplies, equipment rental or an equivalent charge therefor if equiprent is owned by the builder or developer; and any other ex- penditure of whatever description incurred in connection with the irrprovements or development by force account of such-property. The term "gross expendi- tures" shall not include amounts expended for interest on or payment of princi- pal of debt incurred in connection with such irrprovement or development work. (b) Gross receipts shall mean the gross receipts from any business, pro- fession, trade, occupation, vocation, calling or activity, including cash, I credits, fees, cormnissions, brokerage charges and rentals; property of any kind, nature or description from either sales made or services rendered with- out any deduction therefrom on account of cost of the property sold, the cost of materials, labor or service or other costs, interest, or discounts paid, or any expense whatsoever; and shall include in the case of merchants the amount of the sale price of supplies and goods furnished to or used by the licensee or his family or other person for which no charge is made; provided, however, that the term "gross receipts" with respect to manufacturers and wholesale merchants manufacturing or dealing in articles upon which there is levied a direct excise tax by the United States shall exclude such excise tax payments to the United States government; provided further, that wholesale and retail dealers in petroleum products on which the state levies a motor vehicle fuel tax shall exclude such tax payments to the state to the same extent that the I tax has first been included in the "gross receipts"; provided further, that , 30 3 ¡: November 22, 198B retail motor vehicle dealers shall deduct trade-in allowances credited on sales of both new and used motor vehicles; provided further, in computing the gross receipts of licensees under section 10-34 of this Code, the licensees shall be permitted to claim as a deductiòn the amount of salary paid to any person employed by them who is duly licensed in the same profession, under such section. The term "gross receipts" when used in connection with, or in respect to financial transactions involving the sale of notes, stocks, bonds or other securities; the loan, collection or advance of money; or the discounting of I notes, bills, or other evidence of debt; shall be deemed to mean the gross interest, gross discount, gross corrmission, or other gross receipts earned by means of, or resulting from such financial transactions, but the term "gross receipts" shall not include amounts received as payment of debts. The term "gross receipts" shall include the gross . receipts from all sales made or services rendered or activities conducted from a place of business wi thin the county, both to persons within the county and to persons outside the county. In this connection the word "person" shall be construed to include govern- mental agencies. The calculation of gross receipts for license tax purposes shall be on either a cash or actual basis; provided, however, that the basis used must coincide with the system of accounts used by the taxpayer and the method em- 1\ ployed by the taxpayer for federal and state incoræ tax purposes. .. , ." 38 4 November 22, 1988 (c) License tax Year. The license tax year shall be from January 1 to December 31. (d) Person shall include individuals, firms, copartnerships, corpora- tions, corrpanies, associations, or joint stock corporations; and it shall in- clude any trustee, receiver, assignee, or personal representative thereof carrying on or continuing a business, profession, trade, or occupation. This definition shall not include a trustee, receiver, or other representative duly appointed by a court to liquidate assets for immediate distribution; or a ser- '-- geant, sheriff, or deputy selling under authority of process or writ of a court of justice. I Sec. 10-2. Business, trade, etc., subject to taxi gross receipts ean1ed out- side the County. (a) Each and all of the taxes hereinafter imposed are in all cases im- posed upon the privilege of doing business or exercising a profession, trade, or occupation in the county, including all phases of the business, profession, trade or occupation conducted in the county. (b) As to businesses, professions, trades, or occupations for which a gross receipts license is levied on persons having a definitely established place of business or maintaining an office in the county, it is the policy of the county to require that all gross receipts derived from the business, pro- fession, trade, or occupation shall be included in their licensing basis in I conformance with Section 10-1 (b); provided, that in cases where their busi- , ,W ~.'ì ': ~: ...:.... ::: :-" I··;··, , I 305 November 22, 1988 ness, profession, trade, or occupation requires the performance of certain activities without the county, and they become subject to and pay a licensing tax to a foreign taxing jurisdiction based on gross receipts derived from activities conducted within a foreign taxing jurisdiction, they shall be per- mitted to deduct such gross receipts taxed by the foreign taxing jurisdiction in arriving at their licensing basis. In all cases such deduction must first be included in their total gross receipts. (c) As to businesses, professions, trades, or occupations on which a gross receipts license tax is levied, and which are carried on or conducted only in part within the county limits by persons having no definitely estab- lished place of business or maintaining no office within Roanoke County, it is the policy of the county to subject such persons to the same provisions, condi- tions, and rates that persons having a definitely established place of busi- ness or maintaining an office within the county are subjected to; and, in such cases where only part of the business, profession, trade, or occupation is so conducted or carried on within the county, the tax liability shall be measured by only that portion of the business, profession, trade, or occupation con- ducted or carried on within the county limits. (d) In this connection the term "foreign taxing jurisdiction" shall be construed as limited to other counties, cities, and towns of the Commonwealth of Virginia. State law reference - Code of Virginia Section 58.1-3708, 3709. , r 30·6 Sec. 10-3. levying of license taxes. For each and every year beginning with January 1 of each year and ending December 31 following, until otherwise changed, there are hereby levied and there shall be collected the annual license taxes hereinafter set forth in this chapter, except as otherwise specifically provided in this chapter, on persons conducting or engaging in any business, trade, or occupation in the county hereinafter set forth in this chapter, which license taxes shall be for the support of the county government, the payment of the county debt, and for other county purposes. State law reference - Code of Virginia Section 58.1-3703. Sec. 10-4. Application for license; duties of cœmissioner. (a) All persons embraced by this chapter, unless otherwise specifically provided, shall make application for licenses to the corrmissioner of the reve- nue by January 31 of each year. The corrmissioner of the revenue shall furnish the necessary forms, which shall be properly filled in with such information as the corrmissioner may require. Every applicant for a license to conduct any business, profession, trade, or occupation under the provisions of this chap- ter shall furnish the corrmissioner of the revenue in writing with his correct name and trade name; his correct residence address; the nature of the busi- ness, profession, trade, or occupation to be pursued; the place where it is to be pursued; and a record of gross receipts verified by oath for the preceding I I l twelve (12) months; as well as such other information as may be required by , I I 1 I November 22, 198B 307 the corrmissioner of the revenue. The commissioner shall corrpute the amount of license tax and after payment shall issue the license, subject to zoning certi- fication as provided in Section 10-7. (b) 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 $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 $1,000.00. Upon conviction under this section, the Commissioner of the Reve- nue shall revoke all licenses of the business for the balance of the tax year. (c) No license issued pursuant to this chapter shall be valid or effec- tive unless and until the tax required shall be paid to the county treasurer and such payment shall be shown on the license. (d) The comnissioner of the revenue shall report monthly to the trea- surer the aggregate amount of license taxes assessed during the month and placed in the hands of the treasurer for collection. State law reference - Code of Virginia Section 58.1-3916.1. Sec. 10-5. paynent of tax. All license taxes imposed by this chapter, except as herein provided, shall become due and payable on or before January thirty-first of each license tax year. In all cases where the person shall begin the business, profession, , r 30 8 trade, or occupation upon which a lIcense tax is imposed after January first of the license tax year, such license tax shall become due and payable within thirty (30) days of the comnencement of the business, profession, trade or occupation. State law reference - Code of Virginia Section 58.1-3916. Sec. 10-6. Penalty and interest for failure to pay license tax ~ due. There shall be a penalty of ten (10) percent, with a minimum of ten dol- lars ($10.00), added to all license taxes imposed under the provisions of this chapter that are unpaid on January thirty-first of the current license year or in the case of any person first engaging in a business, profession, trade, or occupation, within thirty (30) days of the day he first engages in such busi- ness, profession, trade, or occupation. In addition to such penalty, interest at the rate of ten (10) percent per annum shall accrue and be added to all due and unpaid taxes and penal ties be- ginning with the first day following the imposition of the penalty; provided, however, that for the second and subsequent years of delinquency, such inter- est shall be at the rate established pursuant to Section 6621 of the u. s. Internal Revenue Code of 1986, 26 U.S.C. § 6621, as amended, but not less than ten (10) percent. Taxes and penalties herein provided shall be assessed and collected in the manner provided by law for the enforcement of the collection of other taxes. State law reference - Code of Virginia Section 58.1-3916. i l , I I November 22, 1988 309 See. 10-7. Duty of applicant to ascertain zoning. It shall be the duty of every person applying for a business license to -. ascertain whether the location for the conducting of such business, profes- I sion, trade, or occupation is properly zoned and has any necessary use permit before making application for such business license. The corrmissioner of the revenue, in any case where he sUSPects the location is not properly zoned for the tyPe of business, profession, trade, or occupation proposed by the appli- cant, shall refuse to issue such business license until a certificate is issued by the zoning administrator stating that the location is properly zoned and the necessary use permit, if any, has been granted. The issuance of a business license by the corrmissioner of the revenue shall not be deemed to be approval by the county of zoning compliance. See. 10-8. Each place of business to have separate license; multiple busi- nesses at same location. (a) No license shall be issued under the terms of this chapter to cover more than one place of business, and applicants shall be required to take out seParate licenses for each place in which the business, profession, trade, or occupation to be licensed is pursued. Any person operating a business in more I than one definite place and keeping one set of records for the accumulated transactions may take out a minimum license on each location in the county , ~ 1 Q November 22, 198B other than the main place of business and may deduct such sums paid for the minimum license from the total tax due when all gross receipts are attributed to such main place of business. (b) If any applicant is engaged in two (2) or more businesses, profes- sions, trades, or occupations all subject to the same rate, all measured by the same base, and all carried on at the same place of business, he may obtain one license for all such businesses, professions, trades, or occupations, but all information for each, as herein otherwise required, shall be given and shall apPear on the forms. State law reference - Code of Virginia Section 58.1-3708 (E) . I Sec. 10-9 Persons liable for license tax to keep record of gross receipts. (a) Every person liable for a license tax under this chapter, which tax is based on gross receipts or gross expeñditures, shall keep all records and accounts necessary to compute and to verify such gross receipts or gross expen- ditures, and the report of such gross receipts or gross expenditures shall be taken from such records. All such records and general books of account shall be open to inspection and examination by any authorized representative of the county, and shall be maintained for a period of five (5) years. (b) Each licensee whose license is measured by gross receipts or gross expenditures shall submit to the commissioner of the reyenue, not later than January 31 of each year, a report of his gross receipts or gross expenditures for the preceding year. I , I I November 22, 1988 311 (c) In those cases in which the conduct of the business, profession, trade, or occupation involves operations subject to more than one (1) rate or computed on more than one (1) base, as hereinafter set forth, the licensee is hereby required to maintain separate accounts for each such operation; pro- vided, 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. (d) If any licensee shall fail to maintain the records required in this section, regularly supported by customary vouchers, the corrmissioner of the revenue is hereby authorized and directed to estimate the taxpayer's gross receipts or gross expenditures on the basis of the best evidence he can ob- tain, and the comnissioner of the revenue shall make an assessment on the ba- sis of such detennination. State law reference - Code of Virginia Section 58.1-3109 (b) . Sec. 10-10. Licenses for persons beginning business, profession, etc. Every person beginning a business, profession, trade, or occupation subject to a license tax under the provisions of this chapter and is whole or in part on gross receipts or gross expenditures, shall esti- mate the amount of the gross receipts he will receive or the gross expendi - tures he will incur between the date of beginning business and the end of the (a) which is based in , 312 November 22, 198B then-current year, and his license tax for the then-current year shall be com- puted on such estimate. (b) Whenever a license tax is so computed upon the estimated gross re- ceipts or gross expenditures, any erroneous estimate shall be subject to cor- rection and the corrmissioner of the revenue shall assess such person with any additional license 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 tax payable the following year. I ,I I Sec. 10-11. payrœnt of license tax by co:rporations, partnerships, etc. fi' '. . ..: ~ W When the business, trade, or occupation licensed is conducted by a COrPQr- ~ri ation or partnership, or by an employer of persons who would otherwise be lia- ble for a license tax, and the lic~se tax is imposed upon the gross receipts or gross expenditures thereof, then the license tax shall be paid by the corpo- ration or partnership, or errployer; and when so paid it shall be deemed to discharge the license tax liability of the officers and errployees of such cor- poration, and of the partners and errployees of such partnership and of such persons errployed by an employer who would otherwise be liable to such license tax, insofar as the business of such licensed corporation, partnership or em- ployer is concerned. This section shall not apply to "professional services, II as defined in Section 10-34. I , ~ 1,: I I 313 November 22, 1988 Sec. 10-12. Transfer of licenses. (a) Licenses issued under the provisions of Article II of this chapter, except as otherwise provided, may be transferred from one person to another or from one location to another; provided that no such transfer shall be valid unless and until notice in writing is given to the commissioner of the revenue of the proposed transfer, which notice shall contain the name, trade name, if any, and the address of the proposed transferee; the proposed new location, if any; and the effective date of the proposed transfer; and the commissioner of the revenue may approve such transfer upon being satisfied of the good faith thereof. Failure to notify the commissioner of the revenue of the transfer of a license within thirty (30) days of such transfer shall invalidate such li- cense and such invalidated license shall not be subject to refund as provided by Section 10-15 of this Code. (b) It is specifically provided, however, that if the transferor's li- cense for the current license year has been based on an estimate of gross re- ceipts or gross expenditures, as provided in Section 10-1 (a) and (b) of this chapter, the transferor shall reveal his gross receipts or gross expenditures for the period he was in business during _ the current license year and if the accumulation of gross receipts or gross expenditures by transfer date shall exceed the original estimate, the transferee shall be required to amend the license by an estimate of the gross receipts or gross expenditures he will , 314 November 22, 198e incur between the day of beginning business and the end of the current license year. (c) Licenses issued under the provisions of Article III shall not be transferred from one person to another but may be transferred from one location to another within the County of Roanoke. Sec. 10-13. Display of form, decal or sign issued in evidence of license. Every person required to obtain a license under the provisions of this chapter shall keep the form, decal, or sign issued in evidence thereof as pres- cribed by the commissioner of the revenue in a convenient and conspicuous place, and whenever required to do so shall exhibit the same to any authorized enforcerænt officer of the county. I Sec. 10-14. Assessrœnt of license taxes found for years past. If the commissioner of the revenue ascertains that any person has not been assessed with a license tax levied under the terms of this chapter for any license tax year of the three (3) license tax years last past, and the absence of such assessment was not due to the fraudulent intent to evade taxes on the part of such person, it shall be the duty of the corrmissioner of the revenue to assess such person with the proper license tax for the year or years omitted. Penalty and interest at the rate provided under Section 10-6 shall accrue thereon from the date of such assessment until payment; provided, I , ~ I I 31 5 November 22, 1988 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. State law reference - Code of Virginia Section 58.1-3903. --. Sec. 10-15. Certification of erroneous assessment; refunds when licensee cæses to do business. (a) The cornnissioner of the revenue is empowered to certify to the trea- surer any instances of erroneous assessments. Upon receipt of such certifi- cate the treasurer is directed to make a refund based upon the certificate of the corrmissioner of the revenue. (b) Licenses issued under the provisions of Article II of this chapter, except those measured by other than gross receipts or gross eXPenditures, 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 qualifica- tions: (1) License for the current license year must be based on gross receipts or gross eXPenditures obtained throughout the preced- ing calendar year. (2) The reason for going out of business is not connected in any manner with the violation of any state law or local ordinance or vi olation of any rules or regulations made pursuant there- to. , ~ 31 6 November 22, 1988 (3) . The amount of refund shall be determined in the following man- ner: If the licensee goes out of business after January 1 and before April 1, the refund shall be seventy-five (75%) percent of the tax paid; if the licensee goes out of business on or after April 1 and before July 1, the refund shall be fifty (50%) percent of the tax paid; and if the licensee goes out of business on or after July 1 and before October 1, the refund shall be twenty-five (25%) percent of the tax paid; but in no case shall the refund reduce the tax below the minimum as pro- vided by this Code. (4) No refund shall be made of any minimum flat tax or of any other flat license fee not based on gross receipts. (c) Refunds based on licensee going out of business shall be made in the same manner as herein provided for erroneous assessments. (d) If any person seeking a refund is indebted to the county or any de- Pð.rtment 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 neces- sary, 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, , ..,. .. I I I I 317 November 22, -198B the Corrmissioner of the Revenue may authorize a refund of the license fee less a thirty dollars ($30.00) processing fee. State law reference - Code of Virginia Section 58.1-3980, 3981. Sec. 10-16. Insufficient assessment; payment of additional tax found to be due. If the commissioner of the revenue ascertains that any assessment of a license 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, and the assessment of the license tax at the lesser amount was not due to the licensee's fraudulent intent to evade taxes, then the corrmissioner of the revenue shall assess the licensee with the addi- tional license tax found to be due. --- Penalty and interest at the rate provided under Section 10-6 shall accrue thereon from the date of the 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. State law reference - Code of Virginia Section 58.1-3903. Sec. 10-17. License as personal privilege. Every license issued under the provisions of this chapter shall be deemed to confer a personal privilege to transact, carry on, or conduct the business, r 31 8 November 22, 1988 profession, trade, or occupation which may be the subject of the license, and shall not be exercised except by the persons licensed. Sec. 10-18. Enforcerœnt of chapter. (a) In the enforcement of the provisions of this chapter the commission- er 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 gen- erally with respect to state licenses. As one of the means of ascertaining the amount of any license tax due under the provisions of this chapter, or of ascertaining any other pertinent information, the commissioner of the revenue may require taxpayers or their agents or any person, fir.:m, or officer of a corrpany or corporation to furnish information relating to tangible or intangi- ble personal property, income, or license 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 verifyipg the tax returns of such taxpayers and procuring the information necessary to make a corrplete assessment of any tax- payer's tangible and intangible personal property, income, and license taxes for the current year. (b) The commissioner may, for the purpose of assessing all taxes assess- able by his office, surrrnon 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, ~ ~ I I I I 31 9 ,November 22, 198B however, summon a taxpayer or other person for the tax liability of the tax- payer which is the subject of litigation. (c) 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 corrunissioner 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. State law reference - Code of Virginia Section 58.1-3110, 3111. ~ r ~ 1. 0 . November 22, 1988 ARTIC[E II. ClASSIFIED BUSINESS AND ocCuPATICNAL LICENSE PROVISICNS Sec. 10-30. Contractors and contracting; persons constructing on their own account for sale. (a) Every person engaged in the business of contracting and persons con- structing on their own account for sale shall pay for the privilege an annual license tax of sixteen cents ($0.16) per one hundred dollars ($100.00) of gross receipts from the business during the preceding calendar year or thirty dollars ($30.00), whichever is higher. (1) Accepting or offering to accept orders or contracts for doing I (b) "Contractor" means any person, firm or corporation: 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 high- ways, on public or private property, using asphalt, brick, stone, cement, concrete, wood, on any corrposition; (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, trimning or maintaining rights-of- I way; I I 32 1 ;' November 22, 198a (4) Accepting or offering to accept an order or contract to con- struct any sewer of stone, brick, terra cotta, or other mater- ial; (5) Accepting or offering to accept orders or contracts for doing any work on or in any building or premises involving the erect- ing' 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 remod- el, 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 in- stall, maintain, or repair air-conditioning apparatus or equip- ment; or (9) Engaging in the business of plumbing and steam fitting. State Law reference - Code of Virginia Sections 58.1-3706 (A) (1) and 58.1-3714. Sec. 10-31. Retail sales. (a) Every person engaged in the business of retail sales shall pay for the pri vi lege an annual license tax of twenty cents ($0.20) Per one hundred ~ r 32 2 November 22, 198~ dollars ($100.00) of gross receipts from the preceding license tax year or thirty dollars ($30.00), whichever is higher. (b) A retail sale is the sale of goods, wares, and merchandise for any purpose other than resale. (c) Any person who is both a wholesale merchant and a retail merchant is subject to the retail license tax for the retail portion of the business and the wholesale license tax for the wholesale portion of the business. Such person may, however, obtain a retail license for both the retail and wholesale portions of the business. State Law reference - Code of Virginia Section 58.1-3706 (A) (2). I Sec. 10-32. Financial services. (a) Every person engaged in the business of providing a financial ser- vice shall pay for the privilege an annual license tax in the amount of fifty cents ($0.50) per one hundred ($100.00) of gross receipts from the occupation during the preceding calendar year or thirty dollars ($30.00), whichever is higher. (b) Any person rendering a service for corrpensation in the form of a credi t agency, an investment company, a broker or dealer in securities and corrmodities or a security or corrmodity exchange is providing a financial ser- vice, unless such service is specifically provided for under another section. (c) Those engaged in rendering financial services include, but are not I limited to, the following: ~ I' 1 I ~ I 32 3 fNovember 22, 1988 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 (d) Any person other than a national bank or a bank or trust conpany organized under the laws of this state, or a duly licensed and practicing attorney at law, who engages in the business of buying or selling for others on commission or for other compensation, shares in any corporation, bonds, notes or other evidences of debt is a stockbroker. The fact that orders are taken subject to approval by a main office does not relieve the broker from ~ 32. 4 November 22, 1988 local license taxation. Also, an insurance corrpany engaged in selling mutual funds is a broker as to that portion of its business. State Law reference - Code of Virginia Section 58.1-3706 (A) (3). Sec. 10-33. Real estate services. (a) Every person engaged in the business of providing a real estate ser- vice shall pay for the privilege an annual license tax in the amount of fifty cents ($0.50) per one hundred dollars ($100.00) of gross receipts from the business during the preceding calendar year or thirty dollars ($30.00), which- ever is higher. (b) Any person rendering a service for corrpensation as lessor, buyer, seller, developer, agent or broker is providing a real estate service, unless the service is specifically provided for under another section. (c) Those rendering real estate services include, but are not limited to, the following: Appraisers of real estate Escrow agent, real estate Fiduciaries, real estate Real estate agents, brokers, and managers Real estate selling agents Rental agents for real estate State Law reference - Code of Virginia Section 58.1-3706 (A) (3). I I '/ I I ,., 32 5 "November 22, 1989 _ u_ _.~~ .~ _ Sec. 10-34. Professional services. (a) Every person conducting or engaging in the business of providing a professional service shall pay for the privilege an annual license tax of fifty cents ($0.50) per one hundred dollars ($100.00) of gross receipts from the occupation during the preceding calendar year or thirty dollars ($30.00), whichever is higher. (b) A person is engaged in providing a professional service if engaged in rendering any service specifically enumerated below or engaged in any occu- pation or vocation in which a professed knowledge of some department of science or learning, gained by a prolonged course of specified instruction and study is used by its practical application to the affairs of others, either advising, guiding, or teaching them, and in serving their interests or welfare in the practice of an art or science founded on it. The word "profession" implies attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to uses for others as a vocation. Those engaged in rendering a professional service include, but are not limited to, the following: Architects Attorneys-at-law Certified public accountants Dentists Engineers Land surveyors ~ ~ 32 6 November 22, 198~ Practitioners of the healing arts (as defined in Virginia Code Section 54-273(2) Professional counselors (including certified alocholism or drug counselors) Psychologists Social Workers Surgeons Veterinarians (c) The performing of services dealing with the conduct of business it- self, including the promotion of sales or services of such business and con- suIting services, do not constitute the practice of a profession, even though the services inyolve the application of a specialized knowledge. (d) Certification as a professional by itself is not sufficient to estab- lish liability for local license taxation. Also, the fact that a professional is compensated by means of a salary is not sufficient by itself to relieve that professional from local license tax liability. (e) Gross receipts for purposes of local license taxation as a profes- sional include only those gross receipts obtained from the practice of that profession as a business, whether it be on a full or part-time basis, in corpo- rate, partnership, sole proprietorship, or association form. It is the intent of this section to tax individually those persons practicing a profession. The measurement of each license in subsection (b) shall be as follows: I I ~ I I I I 327 = i ~November 22, 1988 (1) Practice of a profession as an individual. Basis of each indi- vidual license shall be "gross receipts" as defined in section 10-l. (2) Practice of a profession as a member of a professional associa- tion or as a member of a partnership. Basis of each individual license shall be "gross receipts" as defined in section 10-1; provided, however, that each individual license shall be mea- sured by salary and such part of the gross receipts of the pro- fessional association or partnership remaining after the pay- ment of salaries to all members of the professional association or partnership in the proportion of the interest or ownership of the licensee in the association or partnership. (3) Practice of a profession as an employee of another person prac- ticing the same or related-profession. Basis of each individ- ual license shall be the amount of the salary paid. In such case the salary may be claimed as a deduction from the license basis of the employing professional person. State Law reference - Code of Virginia Section 58.1-3706 (A) (3). See. 10-35. Repair service occupations. (a) Every person conducting or engaging in any repair service occupa- tion, business, or trade shall pay for the privilege an annual license tax of thirty-four cents ($0.34) for each one hundred dollars ($100.00) of gross re- 32 8 November 22, 198B ceipts from the occupation during the preceding calendar year or thirty dol- lars ($30.00), whichever is higher. (b) Repair service occupations include, but are not limited to: 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 Shades, repair of Shoe repair Tire repair Toys, repair of I I ~ 1 I 32 9 .' November 22, 1988 Umbrellas, harness, leather goods, repair of Washing, automatic-cleaning of automobiles Watches, clocks, repair of Welding shop Other repair services. State Law reference - Code of Virginia Section 58.1-3706 (A) (4). See. 10-36. Personal and business service occupations. (a) Every person engaged in the business of providing a personal or busi- ness service shall pay for the privilege an annual license tax of thirty-four cents ($0.34) per one hundred dollars ($100.00) of gross receipts from the occupation during the preceding calendar year or thirty dollars ($30.00), whichever is higher. (b) Those rendering a persona~_ 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 / ~ I ! JJ 0 November 22, 1988 Automobile driving schools Barber shops, beauty parlors, and hairdressing establishments, schools and services Bid or building reporting service Billiard or pool establishments or parlors Blacksmith or wheelwright Boat landings Bondsman Booking agents or concert managers Bottle exchanges Bowling alleys I Brokers and commission merchants other than real estate or financial brokers Business research and consulting services Cemeteries Chartered clubs Child care attendants or schools Child or adult home care registry Cleaning chimneys and/or furnaces Clinical laboratory Coin machine operator Collection agents or agencies Comnercial photography, art and graphics Comnercial sports I Computerized information retrieval service é 33 1 ,November 22, 1988 Dance band Dance halls, studios and schools Data processing, corrputer and systems development services Developing or enlarging photographs Detective agency and protective services Domestic service registry Drafting services Electrolysis or scalp treatment Engraving I Erecting, installing, removing or storing awnings Escort service Extermination services Freight traffic bureaus Fumigating or disinfecting Funeral services and crematories Golf courses , driving ranges and miniature golf courses Hauling of sand, gravel or dirt Hospitals, profit and nonprofit Hotels, motels, tourist courts, boarding and rooming houses and trailer parks and campsites House cleaning services Information bureaus Instructors, tutors, schools and studios of music, ceramics, art, sewing, I sports and the like Interior decorating ( ~ "3"3 2 ¡ l , November 22, 198a ,Janitorial services 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 Movie theaters and drive-in theaters Nickel plating, chromizing and electroplating Nurses and physician registries Nursing and personal care facilities including nursing homes, convales- cent homes, homes for the retarded, old-age homes and resthomes 1 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 errployment bureaus Photographers and photographic services Photocopying Physical fitness establishment Physicians registry Piano tuning Picture framing and gilding Porter services I Press clipping services 333 November 22, 1988 I 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 Sec. 10-34.) Taxicab companies Taxidermist Telephone answering services Theaters Theatrical performers, bands and orchestras Towing services Transportation services including buses and taxis I :J 33 4 November 22, 198B Travel bureaus Tree surgeons, trimmers and removal services Trucking companies, intrastate and interstate (unless holding a certifi- cate of public convenience from State Corporation Cornnission) 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. State Law reference - Code of Virginia Section 58.1-3706 (A) (4). I I I 33 5 J'Jovember 22, 1988 ARTIcæ III. SPECIAL LICENSE PROVISIOOS Sec. 10-40. Bondsrren. (a) Every person who, for corrpensation, enters into any bond or bonds for others, whether as principal or surety, shall pay for the privilege an annual license tax of five hundred dollars ($500.00), not transferable or sub- ject to proration. (b) No such license shall be issued unless and until the applicant shall have first obtained a certificate from the judge of the circuit court as pro- vided in Article 4, Chapter 9, Title 19.2 of the Code of Virginia. (c) A license granted to a professional bondsman in Roanoke County shall authorize such person to enter into such bonds in any other county or city. (d) Any person who violates the provisions of this section shall have his license revoked and shall pay a penalty of one thousand dollars ($1,000.00) . State Law reference - Code of Virginia Section 58.1-3724. Sec. 10-41. Fortune-tellers, Astrologists, Etc. (a) Every person engaged in business as a fortune-teller, clairvoyant, phrenologist, spirit medium, astrologist, hypnotist, palmist, or handwriting I analyst, for which corrq:>ensation is received, shall pay for the privilege an ~ 33 6 November 22, 1988 annual license tax of one thousand dollars ($1,000.00), which license shall not be transferred or prorated. (b) Any person who engages in the activities of subsection (a) without obtaining a license shall be guilty of a Class 3 misdemeanor. State Law reference - Code of Virginia Section 58.1-3726. Sec. 10-42. Photographers with no regularly established place of business. (a) Every photographer having no regularly established place of business in Roanoke County shall pay an annual license tax of thirty dollars ($30.00) per year. Such tax shall not be transferable or subject to proration. (b) The term "photographer" shall mean any person, partnership, or cor- poration having no regularly established place of business in Roanoke County who provides services consisting of the taking of pictures or the making of pictorial reproductions in the County. The term shall also include every employee, agent, or canvasser for such photographer. State Law reference - Code of Virginia Section 58.1-3727. I Sec. 10-43. Ccmnission rærchants. (a) Every person engaging in business as a corrmission merchant shall pay for the privilege an annual license tax of thirty-six cents ($0.36) per one hundred dollars ($100.00) of commission income or thirty dollars ($30.00), 1 ~ 33 7 èJ ~ovember 22, 1988 whichever is higher. Such person engaged in such business shall not be sub- ject to tax on total gross receipts from such sales. (b) A conmission merchant is any person engaged in the business of sell- ing merchandise on conmission by sarrple, circular, or catalogue for a regular- ly established retailer, and who has no stock or inventory under his control other than floor sarrples held for demonstration or sale and owned by the prin- cipal retailer. State Law reference - Code of Virginia Section 58.1-3733. I Sec. 10-44. Wholesale Marchants. (a) Every person engaged in the business of a wholesale merchant shall pay for the privilege an annual license tax of five cents ($0.05) per one hun- dred dollars ($100.00) of gross expenditures in the preceding license tax year. (b) A wholesale merchant is one who sells goods, wares, and merchandise to other persons for resale and who has a definite place of business or store within the county. State Law reference - Code of Virginia Section 58.1-3716. I Sec. 10-45. Peddler and itinerant rærchants. (a) Any person who shall carry from place to place any goods, wares, or merchandise and offer to sell or barter the same, or actually sell or barter ~ r- 33 8 November 22, 198~ the same, shall be deemed to be a peddler. Peddlers of family supplies of a perishable nature and peddlers of ice, wood, or coal shall pay for the pri vi- lege of engaging in such business a license tax of fifty dollars ($50.00) per month, or fraction thereof, for each vehicle with a yearly maximum tax of one hundred fifty dollars ($150.00) for the first vehicle and seventy-five dollars ($75.00) for each additional vehicle not to exceed five hundred dollars ($500.00) total. Peddlers of general merchandise shall pay for the privilege of engaging in such business a license tax of two hundred fifty dollars ($250.00) per month, or fraction thereof, per vehicle and not to exceed five hundred dollars ($500.00) in anyone year. (b) An itinerant merchant is any person who engages in, does or trans- acts any terrporary or transient business ill the county and who, for the pur- pose of carrying on such business, occupies any location for a period of less than one year. Any itinerant merchant of family supplies of a perishable na- ture and of ice, wood, or coal shall pay for the privilege of engaging in such business a license tax of two hundred fifty dollars ($250.00) per month, or fraction hereof, and not to exceed five hundred dollars ($500.00) in anyone year. Itinerant merchants of general merchandise shall pay for the privilege of engaging in such business an annual license tax in the amount of five hun- dred dollars ($500.00). c. For purposes of this section, "family supplies of a perishable na- ture" shall include meats, milk, butter, eggs, poultry, game, vegetables, fruits, flowers, plants, seafood, sandwiches, or other farm products. All I I -., 33 9 November 22, 1988 other products--except ice, wood, or charcoal--shall be considered "general merchandise." d. This section shall not apply to those who sell or offer for sale in person or by their employees ice, wood, charcoal, or family supplies of a per- ishable nature grown or produced by them and not purchased by them for sale. Anyone exempt under this paragraph must provide proof of such exemption upon request. State Law reference - Code of Virginia Section 58.1-3717 I Sec. 10-46. Peddler at Wholesale. (a) Every person engaging in business as a peddler at wholesale shall pay for the privilege an annual license tax in the amount of five cents ($0.05) per one hundred dollars ($100.00) of gross purchases for the preceding license tax year. (b) A peddler at wholesale is any person, finn, or corporation who or which sells or offers to sell goods, wares, or merchandise to licensed dealers, other than at a definite place of business operated by the seller, and the time of such sale or exposure for sale delivers, or offers to deliver, the goods, wares, or merchandise to the buyer shall be deemed a peddler at wholesale. For purposes of this section, any delivery made on the day of sale shall be construed as a delivery at the time of sale. III State Law reference - Code of Virginia Section 58.1-3718. ~ 34 0 November 22, -1988 Sec. 10-47. Limitations on license taxes imposed on peddlers, itinerant rærchants, and peddlers at wholesale. Any license tax imposed on peddlers or itinerant merchants or on peddlers at wholesale shall not apply to: 1. A licensed wholesale dealer who sells and, at the time of such sale, delivers merchandise to retail merchants; 2. A distributor or vendor of motor fuels and petroleum products; 3. A distributor or vendor of seafood who catches seafood and sells only the seafood caught by him; 4. A farmer or producer of agricultural products who sells only the farm or agricultural products produced or grown by him; I 5. A farmers' cooperative assoc~~tion; 6. A manufacturer who is subject to Virginia tax on intangible personal property who peddles at wholesale, only the goods, wares, or merchandise manu- factured by him at a plant, and whose intangible personal property is taxed by this Commonwealth. State law reference - Code of Virginia Section 58.1-3719. Sec. 10-48. Direct sellers. (a) Any person engaging in business as a direct seller shall pay for the privilege an arulUal business license tax at the rate of twenty cents ($0.20) I per one hundred dollars ($100.00) of retail sales gross receipts, and five I I 341 ~ovember 22, 1988 cents ($0.05) per one hundred dollars ($100.00) of wholesale gross receipts; except that no annual business license tax shall be levied if the direct sel- ler has annual gross receipts of four thousand dollars ($4,000.00) or less. (b) A direct seller must apply annually for a business license and pro- vide copies of the signed, written contract covering the direct sales activi- ties of the taxpayer for the current year. The commissioner of the revenue shall determine whether the taxpayer is eligible for licensing under this sec- tion, and whether the taxpayer is eligible for the exemption of this section. (c) As used in this section the term "direct seller" means any person who: (1) Engages in the trade or business of selling or soliciting the sale of consumer products primarily in private residences and maintains no public location for the conduct of such business; and (2) Receives remuneration for such activities, with substantially all of such remuneration being directly related to sales or other sales-oriented__ßerv~ces, rather than to the number of hours worked; and (3) Performs such activities pursuant to a written contract between such person and the person for whom the activities are per- formed and such contract provides that such person will not be treated as an employee with respect to such activities for fed- eral or state tax purposes. State Law reference - Code of Virginia Section 58.1-3719.1. ~ r '34 2 November 22, 198~ Sec. 10-49. Alcoholic beverages. (a) The license tax for alcoholic beverage sales and distribution shall be as follows: (1) For each wholesale beer license the tax shall be seventy-five dollars ($75.00) Per annum. (2) For each wholesale wine distributor's license, the tax shall be fifty dollars ($50.00) Per annum. (3) For each retail on-premises wine and beer license for a hotel, restaurant, or club, the tax shall be thirty-seven dollars and fifty cents ($37.50) Per annum. (4) For each retail off-premises wine and beer license, the tax shall be thirty seven dollars and fifty cents ($37.50) Per annum . (5) For each retail on-premises beer license for a hotel, restaur- ant, or club, the tax shall be twenty-five dollars ($25.00) Per annum. (6) For each retail off-premises beer license the tax shall be twenty-five dollars ($25.00) Per annum. (7) For each Person holding mixed beverage restaurant and caterer's licenses, the tax shall be: ~ I I r I I 343 November 22, 1988 (aa) Two hundred dollars ($200.00) per annum for each restau- rant with a seating capacity at table for 50 to 100 per- sons. (bb) Three hundred fifty dollars ($350.00) per annum for each restaurant with a seating capacity at tables for more than 100 but not more than 150 persons. (cc) Five hundred dollars ($500.00) per annum for each restau- rant with a seating capacity at tables for more than 150 persons. (dd) Five hundred dollars per annum for each caterer. (ee) Mixed beverage special events license, ten dollars ($10.00) for each day of each event. (8) For each private, non-profit club operating a restaurant lo- cated on the premises of such club, the mixed beverage license tax shall be three hundred fifty ($350.00) per annum. (b) Any license tax imposed by this section shall be in addition to the gross receipts license tax imposed by section 10-31 of this chapter. (c) Whenever the word "beer" is used in this section it shall be con- strued to include porter, ale, stout and other malt beverages, but not vinous beverages. (d) No license shall be issued to any person under the provisions of this section unless the applicant therefor holds at the same time, or simul- taneously procures, a state license from the alcoholic beverage control board. ~ ~ '3 It 4 November 22, 1988 (e) All dining rooms, restaurants, lunch rooms and club rooms, wherein the beverages defined in this section are sold for consumption on the pre- mises, shall at all times be open to inspection by the state police and the police authorities of the county. Any store room or other building from which deliveries are made either at wholesale or retail by bottlers, wholesalers or retailers shall at all times be open to the inSPection of the state police and the police authorities of the county. Any violation of the terms of this pro- vision shall be sufficient grounds for the revocation of the license issued in accordance with this section. (f) The terms used in this section shall have the same meanings set forth in sections 4-38 and 4-98.19 of the Code of Virginia, unless a different meaning shall be clearly intended. (g) The license taxes irrposed by this section shall not be prorated. No license issued under the provisions of this section shall be transferable from one person to another, but may be amended to show a change in the place of business. I State Law reference - Code of Virginia Sections 4-38, 4-98.19 Sec. 10-50. Massage parlors. (a) Every person operating a massage parlor shall pay an annual license tax of five thousand dollars ($5,000.00) not transferable to another person or subject to proration for a part of a license year. I ~ I I " 34 5 ¡·November 22, 1988 (b) A massage parlor is defined as any place where manipulation of body tissues for remedial or hygienic purposes, or any other purpose, is conducted and the owners and errployees indi vidual I y do not hold valid massage therapist permits or physiotherapy licenses. State Law reference - Code of Virginia Section 58.1-3706. Sec. 10-51. Collection agencies. (a) For purposes of the license tax authorized in Section 10-36, any person, finn, or cQ)::poration whose business it is to collect claims, including notes, drafts, and other negotiable instruments, on behalf of others, and to render an account of the same shall be deemed a collection agency. This sec- tion shall not apply, however, to a regularly licensed attorney-at-law. (b) No local license hereunder shall be issued to any person desiring to act as a collection agent or agency in the COImlonwealth unless such person exhibits a current license or other evidence showing that the applicant has - been duly licensed to act as a collection agent or agency by the Virginia Col- lection Agency Board. State Law reference - Code of Virginia Section 58.1-3725. Sec. 10-52. Shows and sales. MY person or organization may sponsor a show and sale on the taking out of a license under this section. A tax of thirty dollars ($30.00) is hereby ~ r- 34 & November 22, 198e irrposed on any such show and sale. Payment of the tax irrposed by this section shall permit the licensee to conduct shows and sales in the county for a per- iod not exceeding three (3) days from the date of such license. A license issued under this section shall be in lieu of an itinerant vendor's or ped- dler's license which would otherwise be required under section 10-45 for any seller who participates in such shows and sales under the sponsorship of such person or organization. The tax irrposed by this section shall not apply to any auction or sale if the only sales thereunder are made directly by a nonpro- fit organi zation. Nonprofit organizations which sponsor shows and sales are exempt from the charge for this license requirement. Notwithstanding any pro- vision of the County Code to the contrary, the license issued hereunder shall not be prorated. I Sec. 10-53. Coin-operated annJSerænt-machines; annJSerænt machine operators. (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 oper- ator, 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: I I I .¡ November 22, 1988 J 4 7 J 3 rna.chines or less........................................... $ 25.00 4 ma.chines....................... ..... . . . . . . . . . . . . . . . . . . . . . . . . . . 50 . 0-0 5 rn.a.chines................................................... 75.00 6 rna.chines................................................... 100. 00 7 rna.chines................................................... $125.00 8 rna.chines................................................... 150. 00 9 rna.chines.................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 175 . 00 10 or more rna.chines.......................................... 200.00 (c) The license tax inposed by this section is not in lieu of, but is in addition to, other license taxes inposed by this code, including the gross receipts tax inposed by section 10-36. (d) Every amusement rna.chine operator shall furnish to the commissioner of the revenue a complete list of all rna.chines on location and the names and addresses of each location on or before the thirty-first day of January of each year. (e) Each rna.chine shall have conspicuously located thereon a decal, stick- er or other adhesive label, no less than 1x2 inches in size, clearly denoting the operator's name and address. (f) Any person, firm, or corporation providing any such amusements rna.- chines or other devices and failing to procure a county license shall be sub- ject to a fine of five hundred dollars ($500.00) for each offense and the rna.- chine or other device shall become forfeited to the county. (g) Exerrptions. The amusement rna.chine operator's license tax shall not be applicable to operators of weighing rna.chines, autorna.tic baggage or parcel r 348 November 22, 1988 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 of devices or machines affording rides to children or for the delivery of newspapers. State Law reference - Code of Virginia Sections 58.1-3720, 3721, 3722, 3723. Sec. 10-54. Savings and loan associations. Every savings and loan association whose main office is located within I Roanoke County shall pay an annual license fee of fifty dollars ($50.00). State Law reference - Code of Virginia Section 58.1-3730. Sec. 10-55. Pennanent coliseums, arenas, or auditoriums. (a) There is hereby irrposed an annual license tax of one thousand dol- lars ($1,000.00) on every permanent coliseum, arena, or auditorium within the county having a maximum seating capacity of more than ten thousand persons and open to the general public. (b) Any person may present, conduct, operate, or provide amusements, exhibitions, sporting events, theatrical performances, or any other lawful performances, exhibitions, or entertainment under a single license authorized by this section. I I I 34 9 ;November 22, 1988 (c) Notwithstanding any other provision of this chapter, any license imposed by this section shall be in lieu of any or all licenses required for exhibitions, performances, or events occurring within such coliseum, arena, or auditorium. (d) If such coliseum, arena, or auditorium is owned and operated by a political subdivision of the Corrmonwealth, there shall be no tax. State Law reference - Code of Virginia Section 58.1-3729. Sec. 10-56. Public service corporations. (a) Every public service corporation engaged in the business of provid- ing 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 accruing to such corporation from business in the county, ex- cluding gross receipts earned within the Town of Vinton, Virginia. (b) In the case of telephone companies, charges for long distance tele- phone calls shall not be included in gross receipts for purposes of license taxation. (c) For the purposes of this section, gross receipts shall be ascer- tained as of the thirty-first day of December of each year and the tax for the current calendar year shall be based on receipts for the preceding calendar year. (d) The tax imposed by this section shall be assessed on the first day of January of each calendar year and shall be due and payable to the treasurer 35 0 November 22, 1988 of the county on or before the thirty-first day of January following the date on which the tax is assessed. (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. State Law reference - Code of Virginia Section 58.1-3731. Sec. 10-57. Carnivals, circuses, speedways. (a) Every person who operates a carnival, circus, or speedway shall pay for the privilege a license tax of two hundred fifty dollars ($250.00) per I performance. (b) Until such tax has been paid, the county shall have a lien upon the property of such carnival, circus, or speedway to the extent of the unpaid tax. (c) Every person, finn, company, or corporation which exhibits or gives a performance or exhibition of any of the shows, carnivals, or circuses, above- described in this section, without the license required, shall be fined not less than $50.00, nor more than $500.00 for each offense. (d) A "carnival" shall mean an aggregation of shows, amusements, conces- sions, eating places, and riding devices or any of them, operated together on one lot or street or on contiguous lots or streets, moving fran place to I I I 35 1 ·November 22, 1988 place, whether or not the same are owned and actually operated by separate persons, finns, or cOrPOrations. State law reference - Code of Virginia Section 58.1-3728. 2. That the permit fee for solicitor's permits required by Section 19-3 of the Roanoke County Code shall be thirty dollars ($30.00) per year per per- son. 3. That this ordinance shall be in full force and effect on and after January 1, 1989. On motion of Supervisor Nickens to approve the ordinance and that the County Attorney study suggestions made during the public hearing, seconded by Supervisor Robers and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None 1188-5 Public HearinQ and Second Readinq for citizens to comment upon Ordinance establishing certain procedures for financing of local public works improvements, authorizing the imposition of assessments upon abutting property owners, providing for notice thereof, objections and appeals, pursuant to the statutes for such cases made and provided. Mr. Mahoney presented the staff report. He had incorporated the changes from the first reading, changing the percentage on peti tions by affected landowners from 60% to 75% He explained the processes invol ved in financing these public works improvements. 352 November 22, 1988 Supervisor McGraw spoke in support of the change to 60%. Supervisor Johnson suggested a compromise of 70%. The following citizens spoke concerning the proposed ordinance: 1. Edward Spangler, 8238 Old Tavern Road in support of 66% of affected landowners. 2. Gerald Steele, 8220 Old Tavern Road spoke in support of 60% for water and 75% percent for road improvements. 3. Don Terp, 5140 Apple Tree Drive, requested that the issue be postponed for further study. 4. Charles Hilton, 8237 Hunters Trail, spoke in support of 60% for public works improvements and 75% for road I improvements. 5. Diane Fair, 5502 Highfields Road, spoke in support of 60%. 6. David Courey, 3419 Ashemead Drive spoke in opposition to the proposed ordinance. 7. Roger Smith, 3706 Hyde Park Drive spoke in opposition to the proposed ordinance. 8. Ruth Mosely, 3435 Greencliff Road spoke in opposition to the proposed ordinance~ 9. Donna Wood, 3876 Pitzer Road, spoke expressing concern to the proposed ordinance. II I I 35 '3 vNovember 22, 1988 10. Richard Parker, 8243 Hunters Trail, supported the use of 60% in the proposed ordinance. 11. Don Stern, 3409 South Park Circle, requested that no action be taken until more is known about the affect of the ordinance. 12. Alfred Powell, 3440 Franklin Street, expressed concern about the fact that landowners with larger tracts would be considered equal to those of smaller tracts in petitions requesting improvements. 13. Clifford Derey, 8233 Olde Travern Road, spoke in support of 60%. Following discussion of the Johnson moved to amend the percentage There was no second and the motion died. Supervisor McGraw moved to adopt the ordinance with 75%. The motion was seconded by Supervisor Garrett. Supervisor Robers moved a substitute motion to adopt the ordinance amended to 60% now, and 75% in the future. The County Attorney recommended ~-that' the motion state 60% for any subdi vision plated after a certain date. The substitute motion was seconded by Supervisor Johnson and was defeated by the following recorded vote: AYES: Supervisors Johnson, Robers NAYS: Supervisors McGraw, Nickens, Garrett ordinance, Supervisor of landowners to 67%. 354 November 22, 1989 Supervisor McGraw's original motion was carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None ORDINANCE 112288-7 ESTABLISHING CERTAIN PROCEDURES FOR FINANCING OF LOCAL PUBLIC WORKS IMPROVEMENTS, AUTHORIZING THE IMPOSITION OF ASSESSMENTS UPON ABUTTING PROPERTY OWNERS, PROVIDING FOR NOTICE THEREOF, OBJECTIONS AND APPEALS, PURSUANT TO THE STATUTES FOR SUCH CASES MADE AND PROVIDED WHEREAS, pursuant to Section 18.04 of the Roanoke County Charter the first reading of this ordinance was held on November 9, 1988; and the second reading of the ordinance was held on November 22, 1988; and a public hearing thereon as held on Novem- ber 22, 1988; and, WHEREAS, this ordinance is adopted pursuant to the authority found in Article 2, Chapter 7, Title 15.1 (Section 15.1-239, et seq.) of the 1950 Code of Virginia, as amended; and WHEREAS, the Board of Supervisors of Roanoke County, Virgin- ia, determines that it is in the best interests of the citizens of Roanoke County to adopt certain policies and procedures for the financing of public infrastructure improvements. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. Purpose. 1 I I I ~November 22, 1988 355 The purpose of this ordinance is to provide a procedure for citizens of the County to obtain the construction of public works or public infrastructure improvements in order to satisfy a demand or need for public serv~£es. 2. County may impose. The County may impose taxes or assessments upon the abutting property owner or abutting property owners for making, improving, replacing or enlarging the walkways upon then existing streets, for improving and paving then existing alleys, and for either the construction or the use of sanitary or storm water sewers includ- ing retaining walls, curbs and gutters; however, such taxes or assessments shall not be in excess of the peculiar benefits re- sul t ing from the improvements to such abutting owner or owners, and no assessment for retaining walls shall be imposed upon any property owner who does not agree to such assessment. In addition to the foregoing, the County may impose taxes or assessments upon abutting property owners for the construction, replacement or enlargement of sidewalks, waterlines, sanitary sewers or storm water sewers; for the installation of street lights; for the construction or installation of canopies or other weather protective devices; for the installation of lighting in connection with the foregoing; and for permanent amenities, in- cluding, but not limited to, benches or waste receptacles, pro- vided that such taxes or assessments shall not be in excess of r 35 6 .November 22, 1988 the peculiar benefits resulting from the improvements to such abutting property owners. 3. Assessments for streets. Certain streets may be accepted by the Commonwealth of Vir- ginia into the secondary system of state highways if the county agrees to contribute from county revenue or the special assess- ment of landowners on the street in question one-half of the cost to bring the streets up to J;þe ~ecessary minimum standards for acceptance. No such special assessment shall be made unless the county receives a petition or written declarations from the owners of at I least seventy-five (75%) percent of the platted parcels of land abutting upon such street agreeing to such assessment. This assessment shall be subject to the limitations and restrictions contained in Section 33.1-72.1 of the 1950 Code of Virginia, as amended, in particular, the basis for such special assessments and the restrictions upon speculative interest by developers. 4. How imposed. Such improvements may be ordered by the Board upon the adop- tion of an appropriate ordinance, and the cost thereof appor- tioned in pursuance of an agreement between the County and the abutting property owners. II 1 I -, 357 ';November 22, 198B If all of the abutting property owners agree to share in the equitable distribution of the costs of such improvements, then as authorized by an appropriate ordinance the County may enter into an agreement to administer the improvements project in accordance wi th County standards and regulations. In administering such a project the County may identify the costs of the improvements and assess or apportion these costs among the abutting property owners. At the County's option the abutting property owners shall deposit with the County the estimated amount of the costs of such improvements upon the execution of an agreement, or they shall reimburse the County for the_ costs of such improvements. The reimbursement of these costs shall be accomplished upon such terms and conditions and at a rate of interest to be determined by ordinance. A lien shall be recorded securing the reimburse- ment of these costs. If the proposed improvements are for a util- i ty project, then the reimbursement of these costs and interest may be accomplished through the regular utility billing proce- dures, and revenue collected would be deposited in the utility enterprise fund. In the absence of such an agreement, improvements, the cost of which is to be defrayed in whole or in part by such local tax assessment, may be ordered on a petition from not less than seventy-five (75%) of the landowners to be affected thereby, or r 358 November 22, 1988 by a vote of two-thirds of all of the members elected to the Board. But notice shall first be given as hereinafter provided to the abutting landowners, notifying them when and where they may appear before the Board to be heard in favor of or against such improvements. 5. Adoption of ordinance. A special assessment ordinance may be adopted either upon an agreement among all of the abutting property owners, upon a peti- tion of seventy-five (75%) percent of the affected abutting property owners, or upon an affirmative vote of two-thirds of all I of the members elected to the board. A local public works improvements project may be deemed ne- cessary to address a situation concerning the public health, safe- ty or welfare. Board action should alleviate a threat or danger to life, limb, or property. 6. How costs assessed or apportioned. The cost of such improvements, when the same shall have been ascertained, shall be assessed or apportioned by a committee con- sisting of the Assistant County Administrator for Community Ser- vices and Development and the County Assessor. The County may agree to accept a portion of thos~ costs, or to provide in-kind design, engineering or administrative services. If the County I agrees to accept a portion of these costs, then the cost of such -, 35 9 Novembe~ 22,,1989 improvements shall be assessed or apportioned between the County and the abutting property owner or owners when less than the whole is assessed. 7. Assessments to be reported to treasurer. The amount assessed against each landowner, or for which he is liable by agreement, shall be reported as soon as practicable to the Treasurer, who shall enter the same as provided for other taxes. By ordinance the Board may provide for the postponement of the payment of such assessment by certain elderly or permanently I and totally-disabled property owners meeting the eligibility con- ditions of Article III, Chapter 21 of this Code, until the sale of the property or the death of the last eligible owner. The eligible property owner shall have the option of payment or post- ponement. If the assessment is apportioned by agreement and payment is authorized through the utility billing procedure, then the amount assessed--including terms, conditions, and interest rate--shall be reported to that department for billing and collection. 8. Notice to landowner of amount of assessment reauired. When the assessment or apportionment is not fixed by agree- I ment, notice thereof, and of the amount so assessed or appor- tioned, shall be given each of the then abutting owners and they shall be cited thereby to appear before the committee designated r 36 Q ., November 22, 198B in Section 6 not less than ten (10) days thereafter, at a time and place to be designated therein, to show cause, if any they can, against such assessment or apportionment. 9. How notice Given: oblections. The notice required by the preceding section may be given by personal service on all persons entitled to such notice, except that notice to an infant or insane person may be served on his guardian or committee and notice t'Ò a nonresident may be mailed to him at his place of residence or served on any agent of his having the property in charge, or on the tenant of the freehold, or in any case when the owner is a nonresident, or when the owner's residence is not known, such notice may be given by publi- cation in some newspaper published or having general circulation in the County once a week for four (4) successive weeks. Or, in any case, in lieu of such personal service on the parties or their agents and of such publication, the notice to all parties may be given by publishing the same in some newspaper published or having general circulation in the County once a week for two (2) successive weeks, the last publication to be made at least seven (7) days before the parties are cited to appear. Any land- owner wishing to make objections to an assessment or apportion- ment may appear in person or by counsel and state his objections. This notice and opportunity to make objections may be com- bined with the notice and public hearing for the adoption of an I I . '~ -, ~ November 22, 198B 361 appropriate ordinance approving specific local public works improvements. 10. Appeal to court authorized. If his objections are overruled, he shall, within thirty (30) days thereafter, but not afterwards, have an appeal as of I right to the Circui t Court of the County. When an appeal is taken, the committee designated in Section 6 shall immediately deliver to the clerk of the court which has cognizance of the appeal the original notice relating to the assessment, with its judgment endorsed thereon and the clerk shall docket the same. 11. How appeal tried: lien of ludarnent: when to take effect: how enforced. Such appeal shall be tried by the court or the judge there- of, in a summary way, without pleadings in writing and without a jury, in term time or in vacation, after ten (10) days' notice to the adverse party, and the hearing shall be de novo. The amount finally assessed against or apportioned to each landowner, or fixed by agreement with him, as herein before provided, shall be a lien enforceable in equity on his abutting land, from the time when the work of improvement shall have been completed; subject, I however, to his right of appeal and objections as aforesaid. Such lien shall be enforceable against any person deemed to have had notice of the proposed assessment under section 11, but if no abstract of the resolution or ordinance authorizing t·he improve- r 36 £ November 22, 198~ ment is docketed as provided in section 11, such lien shall be void as to all purchasers for valuable consideration without notice and lien creditors until and except from the time it is duly admitted to record in the clerk's office of the Circuit Court of the county. The Board, in its discretion, may cause the payment of the amount finally assessed or apportioned against each landowner, or fixed by agreement with him to be divided into two (2) or more, but not exceeding twenty (20), semiannual installments. 12. Docketinq of abstracts of resolutions or ordinances. When any improvement is authorized for which assessments may be made against the abutting landowners, the board may, before the amount to be finally assessed against or apportioned to each landowner or fixed by agreement is determined, cause to be recorded in the judgment docket of the clerk's office in which deeds conveying real estate are required by law to be recorded, an abstract of the resolution or ordinance authorizing such improvement, showing the ownership and location of the property to be affected by the proposed improvement and the estimated amount that will be assessed against or apportioned to each land- owner or fixed by agreement wi th him, and the same shall be indexed in the name of the owner of the property. After the completion of the improvement, the amount shall be amended to show the amount finally I estimated assessed I I I 363 ~ovember 22, 1988 against or apportioned to each landowner or fixed by agreement with him, which final amount shall in no event exceed the esti- ma ted amount for the improvements as initially authorized. The amount finally assessed against or apportioned to each landowner may be greater than the initially assessed amount when the increased amount is for additional work being performed when said work was requested by the landowner and the additional work and its estimated amount is written into a separate agreement between the County and the affected landowner. From the time of the doc- keting of such abstract, any purchase of, or creditor acquiring a lien on, any of the property described therein shall be deemed to have had notice of the proposed assessment. 13. Installment payment of assessments. The persons against who the assessments have been finally made may pay such assessments in equal installments over a period of not exceeding ten (10) years, together with interest at the rate not to exceed the judgment rate of interest on the unpaid balances. Such installments shall become due at the same time that real estate taxes become due and payable and the amount of each installment, including principal and interest, shall be shown on the tax ticket or bill mailed not later than fourteen (14) days prior to the installment due date to each such person by the treasurer. 14. Special districts. r 3& 4 November 22, 198B The county may create special- districts or areas within the county, if those areas desire additional or more complete govern- mental services than are desired in the county as a whole. The board shall have the power to levy a higher tax in such areas, and the proceeds therefrom shall be segregated for expenditure in the areas from which said proceeds are raised. The higher tax rate shall not be levied for education, law enforcement, or general governmental services. The board shall create a special district or area only by ordinance. This ordinance shall not be effective until approved by an affirmat i ve vote of the qualified voters residing within the proposed special district or area at a referendum on such question. Upon receipt of a petition from the citizens indicat- ing support for the creation of a special district or area and describing the boundaries of the district or area, the board shall request the circuit court to place this referendum question on the ballot, either at the---next· scheduled general election or at a special election. 15. Severability. The sections, paragraphs, sentences, and clauses of this chapter are severable, and if any phrase, clause, sentence, para- graph, or section of this chapter shall be declared unconstitu- tional or invalid by the valid jud9ment or decree of a court of competent jurisdiction, the remaining phrases, clauses, sen- I I I I November 22, 1988 365 tences, paragraphs, and sections of this chapter shall remain valid. 16. This ordinance shall be in full force and effect from and after December 1, 1988. On motion of Supervisor McGraw, seconded by Supervisor Garrett and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None Mr. Hodge and Mr. Mahoney described the process that will take place when a petition for public improvements is received by the County. IN RE: SECOND READING OF ORDINANCES 1 . Ordinance accept inq an offer for and authorizing the sale of .55 acre, more or less, in the Southwest Industrial Park. Mr. Mahoney presented the staff report. No one was present to speak to the ordinance. Supervisor Nickens moved to approve the ordinance. The motion was seconded by Supervisor Johnson and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None ORDINANCE 112288-8 ACCEPTING AN OFFER FOR AND AUTHORI ZING THE SALE OF .55 ACRE, MORE OR LESS, IN THE SOUTHWEST INDUSTRIAL PARK r 36 6 November 22, 198B BE I T ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That pursuant to the' provisions of Section 16.01 of the Charter of Roanoke County, the subject property has been declared to be surplus and is being made available for other pub- lic uses, i.e. economic development; and 2. That pursuant to the provisions of Section 18.04 of the Charter of Roanoke County, a first reading was held on Novem- ber 9, 1988, and a second reading was held on November 22, 1988, concerning the sale and disposition of .55 acre, more or less, in the Southwest Industrial Park; and II 3. That an offer having been received for said proper- ty, the offer of Nelson Brumfield to purchase .55 acre, more or less, for $18,000 is hereby accepted and all other offers are rejected; and 4. That all proceeds from the sale of this real estate are to be allocated to the capital reserves of the County; and 5. That the County Administrator is authorized to exe- cute such documents and take such actions on behalf of Roanoke County as are necessary to accomplish the conveyance of said pro- perty, all of which shall be upon form approved by the County Attorney. On motion of Supervisor Nickens, seconded by Supervisor Johnson and carried by the following recorded vote: I I I November 22, 1988 36 7 AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None 2 . Ordinance acceptinq an offer for and authorizinq the sale of two (2) acres, more or less, in the Southwest Industrial Park. Mr. Mahoney presenfed the staff report. No one was present to speak to the ordinance. Supervisor Nickens moved to approve the ordinance. The motion was seconded by Supervisor Robers and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None ORDINANCE 112288-9 ACCEPTING AN OFFER FOR AND AUTHORIZING THE SALE OF TWO (2) ACRES, MORE OR LESS, IN THE SOUTHWEST INDUSTRIAL PARK BE I T ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That pursuant to the provisions of Section 16.01 of the Charter of Roanoke County, the subject property has been declared to be surplus and is being made available for other pub- lic uses, i.e. economic development; and 2. That pursuant to the provisions of Section 18.04 of the Charter of Roanoke County, a first reading was held on Novem- r- 36 8 November 22, 1989 ber 9, 1988, and a second reading was held on November 22, 1988, concerning the sale and disposition of two (2) acres, more or less, in the Southwest Industrial Park; and 3. That an offer having been received for said proper- ty, the offer of Insulation Systems Inc. to purchase two (2) acres, more or less, for $50,000 is hereby accepted and all other offers are rejected; and 4. That all proceeds from the sale of this real estate are to be allocated to the capital reserves of the County; and 5. That the County __!\dministrator is authorized to exe- I cute such documents and take such actions on behalf of Roanoke County as are necessary to accomplish the conveyance of said pro- perty, all of which shall be upon form approved by the County Attorney. On motion of Supervisor Nickens, seconded by Supervisor Robers and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None 3 . Ordinance acceptinq conveyance of surplus an offer for and authorizinq real estate - well lot, Glen the sale and Forest. Mr. Mahoney presented the staff report. present to speak on the ordinance. No one was I I I ~ovember 22, 1988 36 9 ___ _ m' ~_. ",__,_.~,_ . ..........'~ '___"þ Supervisor Nickens moved to approve the ordinance. The motion was seconded by Supervisor Garrett and carried by the following recorded vote: AYES: Supervisors Johnson, Robers, McGraw, Nickens, Garrett NAYS: None ORDINANCE 112288-10 ACCEPTING AN OFFER FOR AND AUTHORI ZING THE SALE AND CONVEYANCE OF SURPLUS REAL ESTATE--WELL LOT, GLEN FOREST BE I T RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That pursuant to the provisions of Section 16.01 of the Charter of Roanoke County, the subject property has been de- clared to be surplus and is being made available for sale to the publici and 2. That pursuant to the provisions of Section 18.04 of the Charter of Roanoke County, a first reading concerning the sale and disposition of the hereinafter-described real estate was held on November 9, 1988. A second reading on this matter was held on November 22, 1988. This real estate consists of a well lot located in Glen Forest and more particularly described as Tax Map No. 64.02-2-18; and 3. That offers having been received for the well lot located in Glen Forest, the offer of James E. Cooke in the amount ~ r 37 Q November 22, 198B of $850.00 is hereby accepted and all other offers are rejected; and 4. That all proceeds from the sale of this real estate are to be allocated to the capital reserves of the County; and 5. That the County Administrator is authorized to execute such documents and take such actions on behalf of Roanoke County as are necessary to accomplish the sale and conveyance of said property, all of which shall be upon form approved by the County Attorney. On motion of Supervisor Nickens, seconded by Supervisor Garrett and carried by the following recorded vote: II AYES: Supervisors Johnson, McGraw, Nickens, Robers, Garrett NAYS: None 4. Ordinance establishina certain Drocedures for the financinq of local Dublic works improvements, authorizinq the assessments upon abuttinq property owners, Drovidinq for notice thereof, ob-iections and appeals, pursuant to the statutes for such cases made and provided This ordinance was adopted under public hearings. 5. Ordinance amendinq and reenactinq Chapter 10, Licenses and Providinq for a permit fee for Solicitor's Permits. This ordinance was adopted under public hearings. I Ft- 1 I \ November 22, 1988 371 . IN RE: CITIZENS' COMMENTS AND COMMUNICATIONS 1. Homeowners in the Boxley Hills section to speak concerninq "cruisinq" in their neiqhborhood. Supervisor Johnson advised he had received a petition from over 140 residents in the Boxley Hills neighborhood requesting assistance from Sheriff Kavanaugh with the cruising problems in their community. He described the problems that the residents face entering and leaving Boxley Hills, and the cruisers who have come into the subdivision creating problems with noise and littering, vandalism and general disruption of the neighborhood. He has asked Sheriff Kavanaugh for stronger law enforcement in the neighborhood. The following citizens spoke describing the problems and asking for assistance to address the problem. 1. Ronkeith Adkins, member of V.A.D.D., 3057 Timberlane Avenue, S. W. 2. Janice Shrader, 5603 Darby Road N. W. 3. Virginia R. Jones, 5614 Darby Road N. W. 4 . Charles E. Parker, 8435 Belle Haven Road N. W. 5. Coleman Easterly, 5726 Malvern Road N. W. 6. Carlton Wright, 631 Abney Road N. W. ~ r November 22, 1988 37 2. Supervisor Johnson moved that th C e ounty Attorney request an opinion from the Attorney General implementation of an anti-cruise ordinance for Roanoke County and that the County Administration meet with the Sheriff to begin to find sOlutions to the crUising problems. The motion was seconded by Supervisor Garrett and carried by the fOllowing recorded vote: On the AYES: Supervisors JOhnson, RObers, MCGraw, Nickens, Garrett None NAYS: IN RE: NEW BUSINESS feet of office space in the Brambleton Corporate Center. addi tional space and is recommending the lease of 3750 square 1. Authorization to. lease additional office space Mr. Hodgé explained that the staff is in need of I Assessments and risk Management. to be moved include Human Resources, PayrOll, Real Estate Offices implemented wi th the leasing of addi tional space. Supervisor Robers suggested that a hiring freeze be for one year. Johns on ad".I. seC!l wi th tu. s lief; 8 !!1'Uil! 1\8 .~.II"1i j¡ II li'n.l. iI :t.lilllilli III'\:!. Y Supervisor Administrator to lease additional office space to take affect Supervisor McGraw moved to authorize the County I 1 I November 22, 1988 3] J January 1, 1989. The motion was seconded by Supervisor Garrett and carried by the following recorded vote: AYES: Supervisors Johnson, McGraw, Garrett NAYS: Supervisors Robers, Nickens IN RE: ADJOURNMENT At 9:36 p.m., Supervisor Johnson moved to adjourn. The motion was seconded by Supervisor Robers and carried by a unanimous voice vote. =-~-"'-'-:'::':" ,....-,~ ,. .fJ (1 L,{e Garrett, .. ..,-_....,...--.~~ .. .. ~~"'" ...-.-~;.~~. . . . . . .. ..Y'.......~ . ~ -- ~ Chairman ~