§ 23-1. Adoption of state law and guidelines.

(a)

As to all questions in regard to the duty and conduct of officers of the city in collecting and enforcing the taxes and fees imposed by this chapter, and in regard to questions of construction and for definitions of terms used in this chapter, and the rules and regulations applicable to putting the same in operation, reference is hereby made to Title 58.1, Code of Virginia, 1950, as amended, for the assessment, levy and collection of taxes and fees for the current year, or to so much thereof as is applicable to this chapter and is not inconsistent with it and the general ordinances of the city, and for fixing the powers, rights, duties and obligations of city officers and other persons affected by this chapter, the provisions of such Title 58.1, so far as applicable, are hereby adopted, without being specifically quoted herein.

(b)

For purposes of determining the proper category within which to place a business, profession or occupation in determining tax and fee liability, the Newport News Commissioner of the Revenue shall utilize the current edition of the "Guidelines for Business, Professional and Occupational License (BPOL) Tax" as published by the Commonwealth of Virginia, Department of Taxation, or successor document. Those businesses, professions and occupations for which no guidance is available shall be taxed or charged a fee in accordance with section 23-36 of this chapter, unless otherwise provided in state or federal law.

(Ord. No. 4969-96, § 1)

(Ord. No. 4969-96, § 1)