§ 10-7.1. Exemptions from tax and fee.  


Latest version.
  • The following businesses are entirely exempt from any license tax and fee imposed by this chapter:

    (1)

    On any public service corporation or any motor carrier, common carrier, or other carrier of passengers or property formerly certified by the Interstate Commerce Commission or presently registered for insurance purposes with the Surface Transportation Board of the United States Department of Transportation, Federal Highway Administration, except as provided in Virginia Code Section 58.1-3731 or as permitted by other provisions of law;

    (2)

    For selling farm or domestic products or nursery products, ornamental or otherwise, or for the planting of nursery products, as an incident to the sale thereof, outside of the regular market houses and sheds of the county, provided such products are grown or produced by the person offering such products for sale;

    (3)

    Upon the privilege or right of printing or publishing any newspaper, magazine, newsletter or other publication issued daily or regularly at average intervals not exceeding three (3) months, provided the publication's subscription sales are exempt from state sales tax, or for the privilege or right of operating or conducting any radio or television broadcasting station or service;

    (4)

    On a manufacturer for the privilege of manufacturing and selling goods, wares, and merchandise at wholesale at the place of manufacture;

    (5)

    On a person engaged in the business of severing minerals from the earth for the privilege of selling the severed mineral at wholesale at the place of severance, except as provided in Virginia Code Sections 58.1-3712 and 58.1-3713;

    (6)

    Upon a wholesaler for the privilege of selling goods, wares, and merchandise to other persons for resale unless such wholesaler has a definite place of business or store in the county. This subdivision shall not be construed as prohibiting the county from imposing a local license tax on a peddler at wholesale pursuant to Virginia Code Section 58.1-3718;

    (7)

    Upon any person, firm, or corporation for engaging in the business of renting, as the owner of such property, real property other than hotels, motels, motor lodges, auto courts, tourist courts, travel trailer parks, campgrounds, bed and breakfast establishments, lodging houses, rooming houses, and boardinghouses; however, this subdivision shall not exempt any such person or business from the tax or fee imposed by this chapter if such tax or fee was assessed on January 1, 1974;

    (8)

    On or measured by receipts for management, accounting, or administrative services provided on a group basis under a nonprofit cost-sharing agreement by a corporation which is an agricultural cooperative association under the provisions of Chapter 3, Article 2 (Section 13.1-312, et seq.), Title 13.1 of the Code of Virginia, or a member or subsidiary or affiliated association thereof, to other members of the same group. This exemption shall not exempt any such corporation from such license or other tax measured by receipts from outside the group;

    (9)

    On or measured by receipts or purchases by an entity which is a member of an affiliated group of entities from other members of the same affiliated group. This exclusion shall not exempt affiliated entities from such license or other tax measured by receipts or purchases from outside the affiliated group. This exclusion also shall not preclude the county from levying a wholesale merchant's license tax on an affiliated entity on those sales by the affiliated entity to a nonaffiliated entity, notwithstanding the fact that the wholesale merchant's license tax would be based upon purchases from an affiliated entity. Such tax shall be based on the purchase price of the goods sold to the nonaffiliated entity. As used in this subsection, the term "sales by the affiliated entity to a nonaffiliated entity" shall mean sales by the affiliated entity to a nonaffiliated entity where goods sold by the affiliated entity or its agent are manufactured or stored in the Commonwealth prior to their delivery to the nonaffiliated entity;

    (10)

    On any insurance company subject to taxation under Virginia Code Section 58.1-2500, et seq., or on any agent of such company;

    (11)

    On any bank or trust company subject to taxation in Virginia Code Section 58.1-1200, et seq.;

    (12)

    Upon a taxicab driver, if the county has imposed a license tax upon the taxicab company for which the taxicab driver operates;

    (13)

    On any blind person operating a vending stand or other business enterprise under the jurisdiction of the Department for the Blind and Vision Impaired , or a nominee of the Department, as set forth in Virginia Code Section 51.5-98;

    (14)

    On an accredited religious practitioner in the practice of the religious tenets of any church or religious denomination. "Accredited religious practitioner" shall be defined as one who is engaged solely in praying for others upon accreditation by such church or religious denomination;

    (15)

    (a)

    On or measured by receipts of a charitable nonprofit organization except to the extent the organization has receipts from an unrelated trade or business the income of which is taxable under Internal Revenue Code Section 511, et seq. For the purpose of this subsection, "charitable nonprofit organization" means an organization which is described in Internal Revenue Code Section 501(c)(3) and to which contributions are deductible by the contributor under Internal Revenue Code Section 170, except that educational institutions shall be limited to schools, colleges, and other similar institutions of learning.

    (b)

    On or measured by gifts, contributions, and membership dues of a nonprofit organization. Activities conducted for consideration which are similar to activities conducted for consideration by for-profit businesses shall be presumed to be activities that are part of a business subject to licensure. For the purpose of this subsection, "nonprofit organization" means an organization exempt from federal income tax under Internal Revenue Code Section 501 other than charitable nonprofit organizations;

    (16)

    On any venture capital fund or other investment fund, except commissions and fees of such funds. Gross receipts from the sale and rental of real estate and buildings remain taxable by the county in which the real estate is located, provided the county is otherwise authorized to tax such businesses and rental of real estate;

    (17)

    On total assessments paid by condominium unit owners for common expenses. Common expenses and unit owner shall have the same meanings as in Virginia Code Section 55-79.41; or

    (18)

    On or measured by receipts of a qualifying transportation facility directly or indirectly owned or title to which is held by the Commonwealth or any political subdivision thereof or by the United States as described in Virginia Code Section 58.1-3606.1 and developed and/or operated pursuant to a concession under the Public-Private Transportation Act of 1995 (Virginia Code Section 56-556 et seq.) or similar federal law.

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

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