§ 23-3. Definitions.
For the purposes of this chapter unless otherwise required by the context:
Affiliated group means:
(1)
One (1) or more chains of includable corporations connected through stock ownership with a common parent corporation which is an includable corporation if:
a.
Stock possessing at least eighty (80) percent of the voting power of all classes of stock and at least eighty (80) percent of each class of the nonvoting stock of each of the includable corporations, except the common parent corporation, is owned directly by one (1) or more of the other includable corporations; and
b.
The common parent corporation directly owns stock possessing at least eighty (80) percent of the voting power of all classes of stock and at least eighty (80) percent of each class of the nonvoting stock of at least one (1) of the other includable corporations. As used in this subdivision, the term "stock" does not include nonvoting stock which is limited and preferred as to dividends. The term "includable corporation" means any corporation within the affiliated group irrespective of the state or country of its incorporation; and the term "receipts" includes total gross receipts and total gross income.
(2)
Two (2) or more corporations if five (5) or fewer persons are individuals, estates or trusts owning stock possessing:
a.
At least eighty (80) percent of the total combined voting power of all classes of stock entitled to vote or at least eighty (80) percent of the total value of shares of all classes of the stock of each corporation, and
b.
More than fifty (50) percent of the total combined voting power of all classes of stock entitled to vote or more than fifty (50) percent of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation.
When one (1) or more of the includable corporations, including the common parent corporation, is a non-stock corporation, the term "stock" as used in this subdivision shall refer to the non-stock corporation membership or membership voting rights, as is appropriate to the context.
(3)
Two (2) or more entities if such entities satisfy the requirements in subdivision (1) or (2) of this definition as if they were corporations and the ownership interests therein were stock.
Acted responsibly means that: (i) the taxpayer exercised the level of reasonable care that a prudent person would exercise under the circumstances in determining the filing obligations for the business and (ii) the taxpayer undertook significant steps to avoid or mitigate the failure, such as requesting appropriate extensions (where applicable), attempting to prevent a foreseeable impediment, acting to remove an impediment once it occurred, and promptly rectifying a failure once the impediment was removed or the failure discovered.
Assessment means a determination as to the fee and rate of tax, the measure of which the fee and tax rate is applied, and ultimately the amount of fee and tax, including additional or omitted fees and taxes, that are due. An assessment shall include a written assessment made pursuant to notice by the commissioner or a proper self-assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments shall be deemed made by the commissioner when a written notice of assessment is delivered to the taxpayer by the commissioner, or an employee of the commissioner, or mailed to the taxpayer at his last known address. Self-assessments shall be deemed made when a return is filed, or if no return is required, when the tax and fee are paid. A return filed or tax and fee paid before the last day prescribed by ordinance for the filing or payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return or the payment of tax and fee, as the case may be.
Assessor or assessing official means the Newport News Commissioner of the Revenue or an employee or authorized agent of the Newport News Commissioner of the Revenue.
Base year means the calendar year preceding the license year, except for contractors subject to the provisions of Section 58.1-3715 of the Code of Virginia, 1950, as amended. The base year for contractors subject to Section 58.1-3715 shall be the year in which they are required to obtain a business license in the city. Upon prior written approval from the commissioner of the revenue, a business may use the same fiscal year as for federal income tax purposes, however, written approval is not required when the fiscal year is the calendar year.
Broker means an agent of a buyer or a seller who buys or sells stocks, bonds, commodities, or services, usually on a commission basis.
Business means a person who engages in a course of dealing in the city which requires the time, attention and labor of such person for the purpose of earning a livelihood or profit. It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. A person may be engaged in more than one (1) business. The following acts shall create a rebuttable presumption that a person is engaged in a business: (i) advertising or otherwise holding oneself out to the public as being engaged in a particular business; or (ii) filing tax returns, schedules and documents that are required only of persons engaged in a trade or business. The term "business" shall include the terms "profession," "trade," "calling" and other like terms.
Carnival means an aggregation of shows, amusements, concessions, eating places and riding devices, or any of them, operated together at one (1) general location, moving from place to place, whether or not the same are owned and actually operated by separate persons.
Circus means a public entertainment consisting of any combination of performances by acrobats, clowns and trained animals.
City means the City of Newport News, Virginia.
Commissioner means the Commissioner of the Revenue of the City of Newport News, Virginia.
Commodity means staples such as wool, cotton, etc. which are traded on a commodity exchange and on which there is trading in futures.
Contractor shall have the meaning prescribed in Section 58.1-3714(D) of the Code of Virginia, 1950, as amended, whether such work is done or offered to be done by day labor, general contract or subcontract.
Dealer means any person, other than a motor vehicle dealer, engaged in the business of buying and selling securities for his own account, but does not include a bank, or any person insofar as he buys or sells securities for his own account, either individually or in some fiduciary capacity, but not as part of a regular business.
Definite place of business means an office or a location at which occurs a regular and continuous course of dealing for thirty (30) consecutive days or more, excluding weekends, holidays or other "closed" days. A definite place of business for a person engaged in business may include a location leased or otherwise obtained from another person on a temporary or seasonal basis. A person's residence shall be deemed to be a definite place of business if there is no definite place of business maintained elsewhere and the person is not licensable as a peddler or itinerant merchant.
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 services, rather than to the number of hours worked; and
(3)
Performs such activities pursuant to a contract between such person and the person for whom the activities are performed and such contract provides that such person will not be treated as an employee with respect to such activities for federal tax purposes.
Entity means a business organization, other than a sole proprietorship, that is a corporation, limited liability company, limited partnership, or limited liability partnership duly organized under the laws of the Commonwealth of Virginia or another state.
Events beyond the taxpayer's control means and includes, but is not limited to, the unavailability of records due to fire or other casualty; the unavoidable absence (e.g., due to death or serious illness) of the person with the sole responsibility for tax compliance; or the taxpayer's reasonable reliance in good faith upon erroneous written information from the commissioner, who was aware of the relevant facts relating to the taxpayer's business when he provided the erroneous information.
Events beyond the taxpayer's control shall not include inability to pay for whatever reason.
Field representative means a special conservator of the peace employed by the commissioner.
Financial services means the buying, selling, handling, managing, investing and providing of advice regarding money, credit, securities, or other investments.
Gross receipts means the whole, entire, total receipts attributable to the licensed privilege, without deduction, except as may be limited by the provisions of Chapter 37 of Title 58.1 of the Code of Virginia, 1950, as amended, or as otherwise expressly provided in this chapter.
Itinerant merchant means every person who does not have a definite place of business but who shall engage in, do or transact any temporary or transient business in the city and who, for the purpose of carrying on such business, shall hire, lease, use or occupy any land, building or structure, motor vehicle, tent, car, boat or public room, or any part thereof, including rooms in hotels, motels, lodging houses, private houses or other private establishments, or in any street, alley or other public place, for a period of less than one (1) year.
License means a document that may be issued by the commissioner to a taxpayer who, or which, is doing, or has done, business in the city.
Licensee means the person to whom the commissioner has issued a license.
License year means the calendar year for which a license is issued for the privilege of engaging in business.
Motor vehicle dealer means a "motor vehicle dealer" or "dealer" as defined in Section 46.2-1500 of the Code of Virginia, 1950, as amended.
Peddler means 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 the same, shall be deemed to be a peddler. All persons who do not keep a regular place of business, whether it be a house or vacant lot or elsewhere, open at all times in regular business hours, and at the same place, who shall offer for sale goods, wares and merchandise, shall also be deemed peddlers under this section. All persons who keep a regular place of business open at all times in regular business hours and at the same place, who shall, elsewhere than at such regular place of business, personally or through their agents, offer for sale or sell and, at the time of such offering for sale, deliver goods, wares or merchandise, shall also be deemed peddlers.
Person means an individual, or a form of organization for the conduct of business including, but not limited to, companies, corporations, partnerships, and limited liability companies and partnerships.
Personal services means rendering for compensation any repair, personal, business or other services not specifically classified as "financial, real estate or professional service" under this chapter, or rendered in any other business or occupation not specifically classified in this chapter unless exempted from local license tax by Title 58.1 of the Code of Virginia, 1950, as amended.
Professional services means services performed by architects, attorneys-at-law, certified public accountants, dentists, engineers, land surveyors, surgeons, veterinarians, and practitioners of the healing arts (the arts and sciences dealing with the prevention, diagnosis, treatment and cure or alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities) and such occupations, and no others, as the department of taxation may list in the BPOL guidelines promulgated pursuant to Section 58.1-3701. The word "profession" implies attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to uses for others rather than for personal profit.
Purchases means all goods, wares and merchandise received for sale at each definite place of business of a wholesale merchant. The term shall also include the cost of manufacture of all goods, wares and merchandise manufactured by any wholesale merchant and sold or offered for sale. A wholesale merchant may elect to report the total gross receipts from the sale of manufactured goods, wares and merchandise if it cannot determine the cost of manufacture or chooses not to disclose the cost of manufacture.
Real estate services means providing a service with respect to the purchase, sale, lease, rental, or appraisal of real property.
Retailer or retail merchant means any person who sells goods, wares and merchandise for use or consumption by the purchaser or for any purpose other than resale by the purchaser.
Security shall have the same meaning as in the Virginia Securities Act (Section 13.1-501 et seq. of the Code of Virginia, 1950, as amended), or in similar laws of the United States of America regulating the sale of securities.
Services means labor purchased.
Show and sale means an exhibition, consisting of a group of persons or merchants, to stimulate the sale of goods, wares and merchandise.
Tax commissioner means the Tax Commissioner of the Commonwealth of Virginia.
Taxpayer means any person who has been assessed with a license tax or fee, or who is determined by the commissioner to be engaged in business, or who has paid a license tax or fee, or who is subject to the payment of a license tax or fee.
Treasurer means the treasurer of the City of Newport News, Virginia.
Wholesaler or wholesale merchant means any person who sells goods, wares and merchandise for resale by the purchaser, including sales when the goods, wares and merchandise will be incorporated into goods and services for sale, and also includes sales to institutional, commercial and industrial users which, because of the quantity, price and other terms, indicate that they are consistent with sales at wholesale.
(Ord. No. 4969-96, § 1; Ord. No. 5298-99; Ord. No. 5516-00)
(Ord. No. 4969-96, § 1; Ord. No. 5298-99; Ord. No. 5516-00)