§ 40-226. Appeals and rulings of certain local business taxes; definitions.  


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  • Definitions. For purposes of sections 40-226.1 through 40-226.10:

    Amount in dispute when used with respect to taxes due or assessed, means the amount specifically identified in the administrative appeal or application for judicial review as disputed by the party filing such appeal or application.

    Frivolous means a finding, based upon specific facts, that the party asserting the appeal is unlikely to prevail upon the merits because the appeal is (i) not well grounded in fact; (ii) not warranted by existing law or a good faith argument for the extension, modification, or reversal of existing law; (iii) interposed for an improper purpose, such as to harass, to cause unnecessary delay in the payment of tax or a refund, or to create needless cost from the litigation; or (iv) otherwise frivolous.

    Jeopardized by delay means a finding, based upon specific facts, that a taxpayer desires to (i) depart quickly from the city, (ii) remove his property therefrom, (iii) conceal himself or his property, or (iv) do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question.

    Local business tax means machinery and tools tax, business tangible personal property tax (including, without limitation, computer equipment), and a consumer utility tax where the amount in dispute exceeds two thousand five hundred dollars ($2,500.00) other than the tax collected on mobile telecommunication service as defined in State Code § 58.1-3812.

    Local mobile property tax means the tangible personal property tax on airplanes, boats, campers, recreational vehicles, and trailers.

    Tax commissioner means the Chief Executive Officer of the Virginia Department of Taxation or his delegate.

    Taxpayer includes a business required to collect a local consumer utility tax to the extent that the business is charged or assessed with such tax.

    (Ord. No. 5382-00; Ord. No. 6254-06, § 1)

(Ord. No. 5382-00; Ord. No. 6254-06, § 1)