Tax Type
BPOL Tax
Description
Local food and beverage tax
Topic
Assessment
Date Issued
12-05-2005
December 5, 2005
Re: Final Local Determination
Taxpayer: *****
Locality Assessing Tax: *****
Food and Beverage Tax
Dear *****:
This is in response to your application for correction of a food and beverage tax assessment issued to ***** (the "Taxpayer"), by the Commissioner of the Revenue of the ***** (the "City"). While your original appeal to the City addressed business, professional and occupational license (BPOL) tax and local food and beverage tax assessments, your appeal to the Department only addresses the food and beverage tax assessment.
Virginia Code §§ 58.1-3703.1 and 58.1-3983.1 authorize the Tax Commissioner to consider appeals of final local determinations of certain taxes. The ability to file an administrative appeal to the Department for a local tax is limited to the following: the BPOL tax, the business tangible personal property tax, the machinery and tools tax, the merchant's capital tax, the local mobile property tax and the consumer utility tax. The Tax Commissioner is not authorized to consider appeals of the local food and beverage tax.
Taxpayers may appeal assessments of the local food and beverage tax to the circuit court under the provisions of Va. Code § 58.1-3984 A. In the Taxpayer's case, such an appeal must be filed with the circuit court (1) within three years from the last day of the tax year for which the assessment is made, (2) within one year from the date of the assessment, or (3) within one year from the date of the local official's final determination under Va. Code § 58.1-3981, whichever is later.
In summary, your appeal to the Department contests the audit methodology employed by the City in its assessment of food and beverage taxes on your business. While I do not have jurisdiction to consider appeals of food and beverage tax assessments, you may take your appeal to the circuit court under the provisions of Va. Code § 58.1-3984 A.
The Code of Virginia sections cited are available on-line at www.tax.virginia.gov in the Tax Policy Library section of the Department's web site. If you have any questions regarding this opinion, you may contact ***** in the Office of Policy and Administration, Appeals and Rulings, at *****.
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- Sincerely,
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- Kenneth W. Thorson
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AR/56716H
Rulings of the Tax Commissioner