Tax Type
BPOL Tax
Local Taxes
Description
Application of penalties to delinquent BPOL taxes
Topic
Local Taxes Discussion
Penalties and Interest
Date Issued
04-30-2001
April 30, 2001
RE: Request for an Advisory Opinion Business, Professional and Occupational License (BPOL) Tax
Dear *********************:
This is in response to your letter of April 2, 2001, in which you request an advisory opinion regarding the proper application of penalties to delinquent BPOL taxes.
You note that the penalty language in Code of Virginia § 58.1-3703.1(A)(d) is different from the penalty provision in Code of Virginia § 58.1-3916 (the general local tax enforcement provisions). Some localities have adopted ordinances that follow the latter. You ask for an opinion on the correct application of penalty for BPOL purposes.
Code of Virginia § 58.1-3700 et. seq. (Chapter 37 of Title 58.1) applies only to the BPOL tax. This chapter was substantially amended by the 1996 Acts of the Assembly, cc. 715 and 720. The cornerstone of the amendments was Code of Virginia § 58.1-3703.1, the "Uniform ordinance provisions," which include the penalty provisions for the BPOL tax. The introductory paragraph of Code of Virginia § 58.1-3703.1 answers your question. It provides that:
Every ordinance levying a license tax pursuant to this chapter shall include provisions substantially similar to this subsection. As they apply to license taxes, the provisions required by this section shall override any limitations or requirements in Chapter 39 (§ 58.1-3900 et seq.) of this title to the extent that they are in conflict. [Emphasis added.]
I hope this information is helpful. If you have any further questions, please call in the department's Office of Tax Policy at
Sincerely,
Danny M. Payne
Tax Commissioner
RE: Request for an Advisory Opinion Business, Professional and Occupational License (BPOL) Tax
Dear *********************:
This is in response to your letter of April 2, 2001, in which you request an advisory opinion regarding the proper application of penalties to delinquent BPOL taxes.
You note that the penalty language in Code of Virginia § 58.1-3703.1(A)(d) is different from the penalty provision in Code of Virginia § 58.1-3916 (the general local tax enforcement provisions). Some localities have adopted ordinances that follow the latter. You ask for an opinion on the correct application of penalty for BPOL purposes.
Code of Virginia § 58.1-3700 et. seq. (Chapter 37 of Title 58.1) applies only to the BPOL tax. This chapter was substantially amended by the 1996 Acts of the Assembly, cc. 715 and 720. The cornerstone of the amendments was Code of Virginia § 58.1-3703.1, the "Uniform ordinance provisions," which include the penalty provisions for the BPOL tax. The introductory paragraph of Code of Virginia § 58.1-3703.1 answers your question. It provides that:
Every ordinance levying a license tax pursuant to this chapter shall include provisions substantially similar to this subsection. As they apply to license taxes, the provisions required by this section shall override any limitations or requirements in Chapter 39 (§ 58.1-3900 et seq.) of this title to the extent that they are in conflict. [Emphasis added.]
I hope this information is helpful. If you have any further questions, please call in the department's Office of Tax Policy at
Sincerely,
Danny M. Payne
Tax Commissioner
Rulings of the Tax Commissioner