§ 10-13.1. Administrative appeal to the Tax Commissioner.

(a)

Any person assessed with a local license tax as a result of a determination, upon an administrative appeal to the assessing official pursuant to section 10-13, that is adverse to the position asserted by the taxpayer in such appeal may appeal such assessment to the Tax Commissioner within ninety (90) days of the date of the determination by the assessing official. The appeal shall be in such form as the Tax Commissioner may prescribe and the taxpayer shall serve a copy of the appeal upon the assessing official. The Tax Commissioner shall permit the assessing official to participate in the proceedings, and shall issue a determination to the taxpayer within ninety (90) days of receipt of the taxpayer's application, unless the taxpayer and the assessing official are notified that a longer period will be required. The appeal shall proceed in the same manner as an application pursuant to Virginia Code Section 58.1-1821, and the Tax Commissioner may issue an order correcting such assessment pursuant to Virginia Code Section 58.1-1822.

(b)

Suspension of collection activity during appeal. On receipt of a notice of intent to file an appeal to the Tax Commissioner under this section, collection activity with respect to the amount in dispute shall be suspended until a final determination is issued by the Tax Commissioner, unless the treasurer (i) determines that collection would be jeopardized by delay as defined in this section; (ii) is advised by the assessing official or the Tax Commissioner that the taxpayer has not responded to a request for relevant information after a reasonable time; or (iii) is advised by the assessing official that the appeal is frivolous as defined in section 10-13. Interest shall accrue in accordance with the provisions of section 10-9(e), but no further penalty shall be imposed while collection action is suspended. The requirement that collection activity be suspended shall cease unless an appeal pursuant to this section is filed and served on the necessary parties within thirty (30) days of the service of notice of intent to file such appeal.

(c)

Implementation of determination of Tax Commissioner. Promptly upon receipt of the final determination of the Tax Commissioner with respect to an appeal pursuant to subsection (a) of this section, the assessing official shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer consistent with the Tax Commissioner's determination and shall provide that information to the taxpayer and to the treasurer in accordance with the provisions of this subsection.

(1)

If the determination of the Tax Commissioner sets forth a specific amount of tax due, the assessing official shall certify the amount to the treasurer, and the treasurer shall issue a bill to the taxpayer for such amount due, together with interest accrued and penalty, if any is authorized by this section, within thirty (30) days of the date of the determination of the Tax Commissioner.

(2)

If the determination of the Tax Commissioner sets forth a specific amount of refund due, the assessing official shall certify the amount to the treasurer, and the treasurer shall issue a payment to the taxpayer for such amount due, together with interest accrued pursuant to this section, within thirty (30) days of the date of the determination of the Tax Commissioner.

(3)

If the determination of the Tax Commissioner does not set forth a specific amount of tax due, or otherwise requires the assessing official to undertake a new or revised assessment that will result in an obligation to pay a tax that has not previously been paid in full, the assessing official shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer within sixty (60) days of the date of the determination of the Tax Commissioner, or within sixty (60) days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later. The assessing official shall certify the new assessment to the treasurer, and the treasurer shall issue a bill to the taxpayer for the amount due, together with interest accrued and penalty, if any is authorized by this section, within thirty (30) days of the date of the new assessment.

(4)

If the determination of the Tax Commissioner does not set forth a specific amount of refund due, or otherwise requires the assessing official to undertake a new or revised assessment that will result in an obligation on the part of the county to make a refund of taxes previously paid, the assessing official shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer within sixty (60) days of the date of the determination of the Tax Commissioner, or within sixty (60) days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later. The assessing official shall certify the new assessment to the treasurer, and the treasurer shall issue a refund to the taxpayer for the amount of tax due, together with interest accrued, within thirty (30) days of the date of the new assessment.

(Ord. of 6-5-2012(1))

(Ord. of 6-5-2012(1))