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BOS Public Hearing May 8, 2018 at 7PM-Proposed 5% Admissions Tax

LEGAL NOTICE
NOTICE OF PUBLIC HEARING
NELSON COUNTY BOARD OF SUPERVISORS
AMENDMENT OF THE CODE OF NELSON COUNTY, VIRGINIA
CHAPTER 11, TAXATION, ARTICLE XI (NEW) ADMISSIONS TAX

In accordance with Title 15.2, Counties, Cities and Towns, of the Code of Virginia, 1950, as amended, and pursuant to §15.2-1427, the Nelson County Board of Supervisors hereby gives notice that a Public Hearing will be held at 7:00 o’clock p.m., Tuesday May 8, 2018, in the General District Courtroom on the third floor of the Nelson County Courthouse located at 84 Courthouse Square, Lovingston. The purpose of the public hearing is to receive public input on an Ordinance proposed for passage to amend Chapter 11, Taxation, Article XI, for inclusion of an Admissions Tax. A descriptive summary of the proposed Ordinance follows:

Proposed Effective Date: January 1, 2019

New Sec. 11-195 levies an admissions tax of 5% on the amount paid for admission to any spectator event occurring in Nelson County to be collected by the seller along with the price of admission or other charge. “Spectator event” includes, but is not limited to, the following:(1) Any motion picture, play, concert, opera, stage show, or other similar performances; (2) Any sporting or athletic contest, competition, exhibition, or event, except where the person admitted is participating in any such activity; (3) Any show, display, or exhibition; (4) Any lecture, talk, literary reading, or similar performance; (5) Any restaurant, bar, roof garden, winery, cabaret, or similar place furnishing a public performance for profit where music or other entertainment is offered and the patron is charged an admission fee or cover charge; and, (6) Any activity on a festival grounds or in connection with a temporary event. For persons admitted without charge, the tax shall be levied and collected based on the price charged to other attendees.

New Sec. 11-196 provides that no admissions tax shall be levied on (a) Admissions charged for attendance at any event, the gross receipts of which go wholly to charitable purpose or purposes; or (b) Admissions charged for attendance at public or private elementary, secondary, and college-sponsored events, including events sponsored by school-recognized organizations; or, (c) Admissions charges of one dollar ($1.00) or less.

New Sec. 11-197 provides that the amount of tax shall be added to the cost of admission by the seller, that such taxes collected by the seller shall be held in trust until remitted to the county, establishes procedures for the reporting and payment of the tax, and imposes record-keeping requirements on the seller.

New Sec.11-198 provides for procedures and penalties for sellers failing to collect the tax, or who fail to make required reports and remittances.

New Sec. 11-199 sets forth the procedure for the determinations concerning the classification of events by the Commissioner of Revenue

New Sec. 11-200 provides that each violation or failure to comply is a Class One Misdemeanor and that each such failure constitutes a separate offense.

A complete copy of the full text of the proposed ordinance is available for review in the Office of the County Administrator 84 Courthouse Square Monday through Friday, 9:00 a.m. to 5:00 p.m. For more information, call (434) 263-7000. EOE

BY AUTHORITY OF NELSON COUNTY BOARD OF SUPERVISORS