Tax Type
BPOL Tax
Local Taxes
Description
Miscellaneous taxes; Local power to tax
Topic
Taxpayers' Remedies
Date Issued
06-16-2000
June 16, 2000
Dear *****************
However, the department's role in the administration of the BPOL Tax and the Local Business Taxes differ. Code of Virginia §58.1-3701 authorizes the department to promulgate guidelines and issue advisory written opinions concerning the BPOL tax. The statutory authority for the department concerning Local Business Taxes is limited to resolving appeals. Accordingly, you should consult your city attorney or the Attorney General regarding your tangible personal property tax question.
I hope that the above information will be beneficial to you. If you have other questions, please do not hesitate to contact ***** Tax Policy Analyst, in my Office of Tax Policy at *****.
Danny M. Payne
Tax Commissioner
Dear *****************
- This will respond to your letter requesting an advisory opinion regarding the local tangible personal property tax. I have enclosed copies of cited material for your review. Code of Virginia §58.1-3983.1 provides that assessments of the local Machinery and Tools Tax, the business Tangible Personal Property Tax, and the Merchant's Capital Tax (the Local Business Taxes) may be appealed to the department. This administrative appeals process is similar to that authorized by Code of Virginia §58.1-3703.1 for the local Business, Professional, and Occupational License (BPOL) Tax.
However, the department's role in the administration of the BPOL Tax and the Local Business Taxes differ. Code of Virginia §58.1-3701 authorizes the department to promulgate guidelines and issue advisory written opinions concerning the BPOL tax. The statutory authority for the department concerning Local Business Taxes is limited to resolving appeals. Accordingly, you should consult your city attorney or the Attorney General regarding your tangible personal property tax question.
I hope that the above information will be beneficial to you. If you have other questions, please do not hesitate to contact ***** Tax Policy Analyst, in my Office of Tax Policy at *****.
Danny M. Payne
Tax Commissioner
Rulings of the Tax Commissioner